Equity Accounting and Reporting

We are looking for an experienced accountant to own Equity Accounting and Reporting at Anthropic, based in San Francisco.

You will be the one owner of equity accounting numbers across US GAAP, IFRS and local GAAP in every jurisdiction where we have employees holding equity: expense booking by entity, intercompany recharge booking, current and deferred tax on equity, and the equity footnote and local statutory disclosures, prepared once and reused.

You will own equity reporting data from Shareworks, our equity administration platform, through to the ledgers, while staying hands-on: preparing and reviewing close materials, owning your own accounts, and serving as the first escalation point for the judgment calls in your domain.

Share-based compensation (SBC) is one of the most cross-functional areas of our reporting. Grants, vesting, exercises and the events that follow each carry requirements for US GAAP, IFRS and local GAAP expense, pushdown and recharge postings, tax provisioning, payroll withholding, transfer pricing and statutory disclosure, and those needs are met across Equity Administration, Equity Reporting, Accounting, Treasury, Tax, Transfer Pricing and Global Payroll from a single set of award-level records.

This is a build role: you will take the open workstreams from manual to automated, work with Finance Systems and Shareworks to build the reports each stage needs, finalize the policies and agreements that sit behind recharges, and bring the end-to-end process to a scalable, efficient and fully compliant close.

Key responsibilities

• Close ownership - Own the equity portfolio through month-end and quarter-end close: US GAAP, IFRS and local GAAP equity expense, pushed down and booked by entity, including reconciliations, journal entries and variance commentary
• Own intercompany recharge booking: invoicing, settlement, Treasury communication and the foreign exchange (FX) that follows
• Own current and deferred tax on equity by entity and in local currency, including the IFRS deferred tax mark to the share price and windfalls or shortfalls through the tax provision
• Ensure every close deliverable is audit-ready, with clear documentation of positions and supporting evidence

Technical accounting and policy

• Write, own and maintain the accounting policies and standard operating procedures (SOPs) for equity across US GAAP, IFRS and local GAAP: grant-date fair value and expense schedules, recharge basis by entity, mobility apportionment, and the treatment of cancellations, modifications and one-off events
• Partner closely with Tax to close every open policy position and execute the recharge agreements that depend on them
• Research the tax and accounting rules for each new jurisdiction entered and categorize it under our framework before the first grant lands there
• Own the equity footnote and local statutory disclosures for all entities, including the award rollforward for each period with internal transfers, and the external audit responses that support them

Controls

• Design and operate Sarbanes-Oxley (SOX) controls across equity expense, recharges and deferred tax; review control evidence and own timely remediation of any gaps
• Establish completeness and cut-off controls so that the same award, the same entity, the same event dates and the same FX rate flow from Shareworks to every ledger, report and return

Systems and automation

• Anticipate changes in reporting needs and work with Finance Systems and Shareworks to build them: IFRS expense and deferred tax reports in local currency at Workday rates, mobility snapshots driving expense apportionment, corporate tax apportionment rules, and exercise and disclosure reports with mobility detail
• Automate the monthly pushdown and recharge postings and the reconciliation of deferred tax to expense reports, replacing manual work
• Document workflows and controls in a way that supports knowledge transfer, audit evidence and scale

Cross-functional partnership

• Partner with Equity Administration, Equity Reporting, Accounting, Treasury, Tax, Transfer Pricing and Global Payroll so each stage of an award is handled from every statutory and reporting perspective and every stakeholder has the data they need
• Record in the local books (secondary ledgers) the local SBC expense and recharges that feed the cost base for transfer pricing
• Translate complex equity accounting into plain language for non-finance stakeholders

Equity events

• Lead the cross-functional, cross-jurisdictional review of one-off equity events such as tender offers and share repurchases, covering the accounting, the deduction, payroll withholding, Treasury and the resulting disclosures
• Coordinate with Tax and advisers on open conclusions, such as the apportionment logic for corporation tax versus payroll tax, so report configurations are right before they are built, manual rework is minimized and the data serves every purpose it is built for

Minimum qualifications

• Certified Public Accountant (CPA) or equivalent professional accounting qualification
• Deep, hands-on experience with stock-based compensation under Accounting Standards Codification Topic 718 (ASC 718), IFRS 2 and local GAAP, including equity roll-forwards and reconciliation to an equity administration platform
• Experience with the tax accounting for equity: current and deferred tax by entity, mobility apportionment, and windfalls and shortfalls through the provision
• Experience owning a portfolio of accounts through close in a public company or pre-initial public offering (IPO) environment, including designing and operating SOX controls
• Experience writing and maintaining accounting policies and SOPs, and being accountable for how they are applied
• Ability to structure ambiguous problems, reach defensible conclusions and document them clearly
• Clear written and verbal communication with non-accounting partners