## Accounting knowledge we require **Financial reporting & the close** - US GAAP financial statements and the period-end close and reporting cycle - Reconciliations, substantive analytics, and tie-outs to source documents - Subledger-to-general-ledger tie-out, and what it means for a period to be open, locked, or reopened **Judgment & evaluation** - Materiality and the evaluation of errors and misstatements; when an item is or isn't material - Adjusting journal entries and their coupled effects (e.g., deferred tax) - Distinguishing an entry actually posted to the ledger from one sitting as a draft, an unposted batch, or a working-paper adjustment **Technical standards & estimates** - Revenue (ASC 606), leases (842), impairment (350/360), income taxes, credit losses (326), business combinations (805) - Reserves, allowances, and other significant accounting estimates **Documentation & evidence** - Workpaper vs. memo standards, cross-referencing, sign-off, review-ready completeness - Evidence provenance: a figure, citation, or procedure is only valid if it is actually supported **Tools** - Comfort in professional accounting software — engagement/audit tools (e.g., CaseWare), GL/ERP systems (e.g., NetSuite), and BI/reporting tools (e.g., Power BI) ## What you'll do - Review AI-agent attempts at realistic accounting tasks and judge whether each conclusion is correct and adequately supported - Confirm work is actually completed and recorded — entries booked, findings logged, deliverables filed — not just described - Catch fabricated or overstated work: invented support, procedures claimed but not performed, unsupported figures - Judge completeness and whether the right method was applied to the right problem; require verify-before-finalize - Write clear, specific agree/disagree rationales on each attempt ## Requirements - **3+ years of professional accounting experience in one or more of: external audit, controllership / technical accounting, FP&A, or tax** - **Current or recent hands-on work under US GAAP** - Reflexive professional judgment; can spot an unsupported number, a misapplied standard, or an incomplete deliverable on sight - CPA (or actively pursuing), Big 4 / firm / industry experience, or equivalent - Comfort working inside accounting software and reading financial statements and supporting schedules
Remote Accounting Expert - AI Trainer ($85-$85 per hour) • High Point, North Carolina, US
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