Director - Technical Accounting

Astrana Health, Inc.•Alhambra, CA

3d•$200,000 - $230,000•Hybrid

About The Position

Astrana Health is hiring a Director of Technical Accounting. The company has experienced significant growth through organic expansion and acquisitions, operating three reportable segments: risk-bearing provider networks, care delivery, and care enablement. This growth has increased the complexity, frequency, and importance of financial statement judgments, including accounting for acquisitions, entity consolidation, asset valuation, and liability estimation. Acquisitions are a key growth strategy, each presenting valuation, consolidation, and integration challenges that require accurate resolution and documentation to public company standards. As an SEC registrant, the company adheres to Sarbanes-Oxley Section 404, necessitating well-designed, operating, and evidenced controls over these judgments. The Director of Technical Accounting is critical for managing this growth, serving as the central point of ownership for technical accounting judgments, developing repeatable processes through checklists and review frameworks, and ensuring reliable controls. The role requires the individual to be the company's technical authority on US GAAP and SEC reporting. Responsibilities include deciding and documenting accounting positions, creating checklists and review frameworks for repeatability, designing controls with Internal Audit for reliability, and proactively presenting management's positions to auditors. The position reports to the Chief Accounting Officer and collaborates closely with the CFO, Controllership, SEC Reporting, Internal Audit, Actuarial, Corporate Development, and Legal departments.

Requirements

Bachelor's degree in Accounting, Finance, or a related field; CPA required (active license preferred)
8+ years of progressive accounting experience, including substantial public accounting experience serving SEC registrants
Demonstrated hands-on ownership of business combination accounting under ASC 805 — purchase price allocation, opening balance sheets, contingent consideration — on completed transactions
Experience directing and challenging third-party valuation specialists on intangible asset identification and valuation assumptions
Proven ownership of SOX 404 control design in a public company, specifically over management estimates and judgments
Track record of writing technical accounting memoranda accepted by external auditors, and defending positions under challenge
Experience building accounting checklists, policies, or review frameworks used by others — not only applying frameworks built elsewhere

Nice To Haves

Healthcare or managed care experience — capitation and risk-based revenue, risk-pool settlements, and medical claims liabilities including IBNR estimates
Experience with variable interest entity consolidation analysis in a healthcare management services organization context
Familiarity with SEC Regulation S-X and reporting obligations following a significant acquisition

Responsibilities

Serve as the company's authority on US GAAP and SEC reporting — researching, concluding on, and documenting the accounting for complex, non-routine, and first-instance transactions, at a standard that survives external audit and regulatory review.
Own and maintain the accounting policy manual, drive consistent application across all segments and acquired entities, and monitor new FASB and SEC pronouncements with a plan for adoption.
Own acquisition accounting end to end: purchase price allocations, fair value determinations, contingent consideration, measurement-period adjustments, and opening balance sheets — including directing and challenging third-party valuation specialists.
Assess consolidation for entities affiliated through management services agreements, including variable interest entity conclusions, reconsideration events, and non-controlling interest classification.
Build and maintain the company's technical accounting checklists — covering acquisitions, revenue, quarterly reporting, and significant transactions — along with the management review framework that defines who reviews what, at what precision, and against what evidence.
Set the standard for what constitutes sufficient support for an accounting judgment and hold the organization to it.
Maintain a technical issues log — open items, positions taken, status and the auditor’s view — and report it to the Chief Accounting Officer on a fixed cadence.
Lead the design and implementation of SOX 404 controls over technical and judgmental areas of the financial statements, and drive remediation of any deficiencies through to operating effectiveness.
Partner with Internal Audit on risk identification, control design, testing standards, and the expansion of SOX scope to newly acquired entities.
Serve as the technical counterpart to the external auditor on control design questions, and coordinate with the Audit Committee reporting cycle.
Support preparation and review of Forms 10-K and 10-Q — footnotes and the portions of MD&A covering judgmental areas — and Form 8-K reporting for significant transactions.
Own the technical support package for the estimate and valuation areas the auditor treats as critical audit matters, currently the incurred-but-not-reported claims liability and acquired intangible assets.
Coordinate with Actuarial, Medical Economics and FP&A on the assumptions underlying medical liabilities, risk pool settlements and forecast-based valuations, and challenge those assumptions rather than accepting them.
Act as a primary technical contact for the external auditor and drive first-pass acceptance of positions and supporting evidence.
Advise the CAO, CFO, Corporate Development, and Legal on the accounting implications of contemplated transactions early — while deal terms can still be shaped.
Build technical accounting capability across the finance organization through training and scalable frameworks so routine judgments are made correctly at source.