Diligent Robotics - Controller

• Revenue Recognition (ASC 606) • Own revenue recognition across all Diligent commercial offerings & robotics-as-a-service (RaaS) arrangements. • Review customer contracts to identify performance obligations, determine SSPs, allocate transaction price, and document recognition methodology in technical memos. • Evaluate lease components under ASC 842 within customer arrangements and coordinate with legal and sales on contract structure. • Establish and maintain revenue policies, controls, and workflows that scale with contract volume and deal complexity. • Inventory, Robot Fixed Assets & Cost Accounting • Own inventory accounting across raw materials, WIP, finished goods, service parts, and customer-deployed units, including capitalization, standard costing, and revaluation. • Lead physical inventory counts, cycle counts, and reconciliations across contract manufacturers and internal locations; investigate and resolve variances. • Determine and defend COGS methodology, purchase price variance analysis, capitalized variances, and excess and obsolete (E&O) reserves. • Partner with Operations, Supply Chain, and Engineering to ensure BOMs, routings, and landed costs flow correctly into the general ledger. • Own fixed asset accounting for the deployed Moxi fleet and other PP&E, including capitalization policy, useful lives, depreciation methodology, and related disclosures. • Monitor for impairment triggers, oversee asset retirements and disposals, and ensure accurate tracking of fleet movements between inventory, capitalized fixed assets, and customer sites. • External Audit & Public Company Interface • Serve as the primary point of contact for the parent company’s external auditors during interim, quarterly review, and year-end audit procedures. • Coordinate with internal audit (Serve or co-sourced) on SOX walkthroughs, testing, and remediation at the subsidiary level. • Own the PBC (prepared-by-client) process. Deliver complete, well-supported schedules on time and defend technical positions in auditor meetings. • Draft and present technical accounting memos on revenue, inventory, leases, and other judgment areas. • Support Serve Robotics’ external reporting, including quarterly and annual filings, by delivering accurate, well-documented subsidiary financials on the parent’s close calendar. • Close, Controls & Reporting • Own the monthly and quarterly close, including journal entries, account reconciliations, flux analysis, intercompany activity, foreign currency, and consolidation deliverables to the parent company. • Establish, document, and operate a SOX-ready control environment appropriate for a public company subsidiary, in coordination with the parent’s SOX program. • Maintain accounting policies, process narratives, and control documentation that support SOX, external audit, and operational scaling. • Oversee AP, AR, payroll accounting, fixed assets, equity, and tax provision support in partnership with internal team members and external providers. • Deliver timely, accurate GAAP financial statements and management reporting with clear variance commentary to the Head of Finance and leadership. • Team & Systems • Lead, mentor, and develop the accounting team; build scalable processes, clear ownership, and a strong close calendar as the team grows. • Support our transition from QBO to NetSuite, then drive continuous improvement and automation across NetSuite and connected systems (billing, expense, AP automation, procurement, equity). • Partner cross-functionally with FP&A, Operations, People, Legal, and Tax to ensure accounting implications are considered in key business decisions.