Controller

Nth Cycle • Burlington, MA

10d • Hybrid

About The Position

The Controller role is being built to anchor the accounting and financial reporting function as the company transitions from private to public and from single-site to international operations. The Controller will own the accounting close, financial reporting, and internal controls environment for Nth Cycle on a global basis. The Controller reports to the CFO and partners closely with FP&A, Treasury, Legal, Tax, Operations, and the external auditor. The role will lead a team that includes existing accounting staff and will hire additional senior accounting, SEC reporting, and international finance talent over the first 12–18 months.

Requirements

• CPA (active) with 10+ years of progressive accounting experience, including a foundation in public accounting (Big 4 or strong national firm preferred) and meaningful industry experience.
• Prior Controller or Assistant Controller experience at a US public company, OR Controller experience at a late-stage private company that completed an IPO or deSPAC in the last 5 years.
• Deep working knowledge of US GAAP and SEC reporting requirements; demonstrated ability to author and defend technical accounting positions with auditors.
• Experience operating a SOX 404 environment, including ICFR design, documentation, and remediation.
• Direct experience consolidating non-US subsidiaries, including multi-currency consolidation, intercompany, and statutory-to-GAAP reconciliation.
• Experience in a manufacturing, refining, mining/metals, chemicals, or other physical-goods environment with meaningful cost accounting and inventory complexity.
• Track record of hiring, developing, and retaining strong accounting teams.

Nice To Haves

• Experience with a deSPAC, traditional IPO, or direct listing, including S-1/S-4 financial sections, comfort letters, and Super 8-K mechanics.
• Familiarity with critical minerals, battery materials, recycling, EV supply chain, or metals trading, including offtake and tolling contract accounting.
• Experience standing up accounting and controls for new international entities (Europe, Asia, or Africa) from a US parent.
• NetSuite power-user experience and exposure to common consolidation tools (e.g., FloQast, BlackLine, OneStream, Workiva).
• Experience with IRA Section 45X, R&D tax credits, and the accounting treatment of government grants and DOE loans/awards.

Responsibilities

• Own the monthly, quarterly, and annual close on a consolidated basis across US and international entities, including intercompany eliminations, FX remeasurement and translation, and consolidation in a multi-currency environment.
• Lead SEC reporting end-to-end: 10-Q, 10-K, 8-K, proxy/S-4 financial sections, and Section 16 coordination. Manage XBRL tagging, EDGAR filing logistics, and disclosure controls.
• Maintain the technical accounting memo library and write or review memos on revenue recognition (ASC 606, including offtake and tolling structures), leases (ASC 842), share-based compensation (ASC 718), warrants and complex equity instruments (ASC 480/815), business combinations (ASC 805), impairment, and inventory costing.
• Manage the relationship with PCAOB auditor, including planning, PBC fulfillment, interim and year-end fieldwork, and resolution of technical positions.
• Design, document, and operate the internal control over financial reporting (ICFR) environment. Lead SOX readiness in year one and SOX compliance thereafter, coordinating with internal audit (co-source or in-house) and external auditor.
• Maintain entity-level controls, IT general controls in partnership with IT/Systems, and process-level controls across revenue, procure-to-pay, inventory and cost accounting, treasury, payroll, and financial close.
• Own the company's accounting policy manual, delegation of authority, and segregation of duties framework as the organization scales.
• Build and operate accounting for non-US entities as the company expands (current presence in US and Netherlands), including statutory reporting, local GAAP-to-US GAAP reconciliations, and coordination with local accountants, auditors, and tax advisors in each jurisdiction.
• Establish and maintain transfer pricing documentation, intercompany agreements, and intercompany settlement processes in partnership with Tax and Legal.
• Manage FX exposure measurement and reporting in coordination with Treasury; implement hedge accounting (ASC 815) if and when the company adopts a hedging program.
• Stand up VAT/GST, withholding tax, and indirect tax compliance processes for international operations, and oversee local payroll accounting and benefits accruals.
• Evaluate and implement entity structures, banking, and ERP/sub-ledger configurations for new countries of operation; lead the accounting workstream for cross-border M&A or JV transactions as they arise.
• Own cost accounting for a refining/manufacturing environment: standard costs, variance analysis, capitalization of plant costs, inventory valuation (raw black mass, WIP, MHP, lithium carbonate, byproducts), and reconciliation to physical inventory and metal accounts.
• Partner with Operations and Supply Chain on costing models for tolling vs. purchase arrangements, yield and recovery accounting, and margin reporting by product and customer.
• Account for the Trafigura offtake and other commercial arrangements, including price adjustments, quotational period mechanics, provisional and final pricing, and any embedded derivative considerations.
• Own the financial systems roadmap in partnership with the CFO and IT: NetSuite, consolidation and reporting tools, equity administration, expense management, AP automation, and tax/transfer pricing tools.
• Continue the NetSuite chart of accounts remediation and class/department/location structure build-out to support segment reporting and international consolidation.
• Drive automation of the close calendar with a target of a 5-business-day public-company close.
• Maintain the equity roll-forward, cap table reconciliation to our equity management system, share-based compensation accounting and expense, and EPS calculations for SEC reporting.
• Partner with Treasury on cash forecasting, bank reconciliation, debt and warrant accounting, covenant compliance, and investor reporting.
• Partner with Tax (in-house or external) on ASC 740 provision, R&D credits, IRA-related credits (45X and related), uncertain tax positions, and global tax structure.
• Build and lead the global accounting team. Hire and develop senior accounting managers, SEC reporting lead, technical accounting, and international controllership talent.
• Be the accounting voice in cross-functional decisions on commercial contracts, financing, capital projects, and corporate development.
• Present accounting and reporting topics to the Audit Committee and support the CFO with Board materials.

Benefits

• Equity participation, with structure designed for a pre-public to public transition.
• Comprehensive medical, dental, vision, 401(k), and other standard benefits.

What This Job Offers

• Job Type: Full-time
• Career Level: Manager
• Education Level: No Education Listed