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LiveKit is building infrastructure for voice-driven AI computing, powering applications for OpenAI, xAI, Salesforce, Spotify, and thousands of others. The company processes billions of calls annually through a consumption-based, credit-denominated revenue model.
As Revenue Accounting Manager, you will be the technical authority on revenue accounting and own the entire Order to Cash cycle. This is a foundational role building processes from the ground up for one of the most complex revenue profiles in infrastructure software.
Key responsibilities:
- Author the revenue accounting policy framework covering principal vs. agent arrangements, credit breakage, performance obligation identification, minimum commitments, and contract modifications — all defensible to external auditors
- Own the monthly revenue close, including recognition, deferred revenue rollforward, contract asset/liability balances, and flux analysis
- Lead the revenue portion of external audits, from PBC lists through technical positions
- Replace manual revenue entries with automated billing-to-revenue reconciliation and documented exception processes, targeting >99% invoice accuracy with root-cause tracking
- Govern order-to-cash processes: billing accuracy, dispute resolution, AR management, and collections with defined DSO and aging targets
- Own commission capitalization and amortization under ASC 340-40
- Review non-standard deal structures pre-signature to ensure accounting consequences are decisions, not discoveries
You will work independently as the sole technical accounting authority, interfacing with sales, reviewing contracts, assessing ASC 606 compliance, implementing workpapers, and assisting with billing and collections.
REQUIREMENTS:
- Licensed CPA with Big 4 or comparable technical accounting foundation
- Real industry experience in a high-growth startup environment
- Demonstrable ASC 606 experience with usage-based or consumption revenue models
- Ability to write technical memos that are clear and self-contained (facts, guidance, analysis, conclusion)
- Experience assessing GAAP guidance and implementing it in real-world situations
- Hands-on ownership of monthly revenue close
- Experience closing revenue through at least one external audit
- Comfort being the technical authority without a support team
NICE TO HAVE:
- Billing system implementation or migration experience (Metronome, Stripe, Zuora)
- Pre-IPO or first-audit experience
- SQL proficiency to validate recognition schedules against raw usage data
