Senior Accountant

Circle (NYSE: CRCL) is one of the world’s leading internet financial platform companies, building the foundation of a more open, global economy through digital assets, payment applications, and programmable blockchain infrastructure. Circle’s platform includes the world’s largest regulated stablecoin network anchored by USDC, Circle Payments Network for global money movement, and Arc, an enterprise-grade blockchain designed to become the Economic OS for the internet. Enterprises, financial institutions, and developers use Circle to power trusted, internet-scale financial innovation. Learn more at circle.com.

What you’ll be part of:

Circle is committed to visibility and stability in everything we do. As we grow as an organization, we're expanding into some of the world's strongest jurisdictions. Speed and efficiency are motivators for our success and our employees live by our company values: High Integrity, Future Forward, Multistakeholder, Mindful, and Driven by Excellence. We have built a flexible work environment where new ideas are encouraged and everyone is a stakeholder.

What you'll be responsible for:

Own end-to-end accounting for revenue and partner arrangements, ensuring accurate recognition, timely close, and complete disclosures across customer and partner incentives. Maintain and improve internal controls and reporting, partner with commercial, legal, tax, and data teams to define accounting and control requirements, and support internal and external audits. Identify, design, and implement AI and automation solutions - including generative models such as ChatGPT and Gemini - to reduce manual work, improve quality, and preserve human oversight and audit readiness.

What you'll work on:

• Own month end and quarter end close for revenue and partnership arrangements, including subledger reviews, journal entries, account reconciliations, investigation and resolution of reconciling items, and related controls.
• Analyse balance sheet and P&L movements, investigate anomalies and provide clear, evidence based commentary on key drivers, including timely review and circulation of the revenue flash.
• Partner with FinOps and Product teams on new and evolving products, proactively reviewing product documentation and transaction and fund flows to identify accounting implications and define accounting, data, system, control and reporting requirements ahead of launch.
• Review customer and partner arrangements and apply ASC 606 and other relevant U.S. GAAP to complex or non standard terms, documenting conclusions in clear, audit ready accounting memos.
• Review expected credit loss provisions and underlying assumptions, ensuring estimates are appropriately supported, documented and reflected in the financial statements.
• Partner with FinOps, Product, Billing, Legal, Tax, Data and Engineering teams to translate accounting conclusions and requirements into scalable processes, systems, controls and reporting.
• Own the accounting for customer and partner incentives, including understanding end-to-end process and data flows, validating incentive calculations against contractual terms and supporting data, and recording appropriate accruals, true-ups, and journal entries with clear documentation and controls.
• Take end to end ownership of assigned areas, proactively resolving issues, maintaining high quality documentation and audit readiness, and identifying AI and automation opportunities that simplify processes, strengthen controls and reduce manual work while maintaining appropriate human judgement and governance.

What you'll bring to Circle:

Core requirements:

• 4+ years of relevant accounting, revenue or audit experience with ACA, CPA, ACCA or equivalent professional accounting qualification.
• Strong knowledge of U.S. GAAP and/or IFRS, particularly ASC 606 / IFRS 15, with hands-on experience applying revenue recognition guidance to complex and judgemental arrangements.
• Strong technical accounting and problem solving skills, with the ability to understand new products and commercial arrangements, assess their accounting implications and translate conclusions into clear accounting and system requirements.
• Strong systems and data mindset, with the ability to understand transaction and fund flows across systems, investigate complex datasets and identify and resolve process, data or accounting gaps.
• Excellent written and verbal communication skills, including the ability to prepare high quality accounting memos and explain complex accounting matters clearly to Finance and non Finance stakeholders.
• High ownership, attention to detail and quality standards, with the ability to take end to end responsibility for accounting processes, controls and audit readiness with limited oversight.
• Hands-on experience using AI, automation or data tools to solve problems and improve processes, with a strong drive to simplify and automate work while maintaining appropriate judgement, governance and controls.

Preferred requirements:

• Experience in payments, crypto, banking or technology companies
• Experience with Oracle fusion or other similar ERP systems and transaction subledgers (Oracle or similar)
• Experience/familiarity with Slack, Apple MacOS and GSuite

Circle is on a mission to create an inclusive financial future, with transparency at our core. We consider a wide variety of elements when crafting our compensation ranges and total compensation packages.

Starting pay is determined by various factors, including but not limited to: relevant experience, skill set, qualifications, and other business and organizational needs. Please note that compensation ranges may differ for candidates in other locations.

We are an equal opportunity employer. We do not discriminate on the basis of race, religion, color, national origin, gender, sexual orientation, age, marital status, veteran status, or disability status, or any other protected status required by the laws in the locations where we hire. Additionally, Circle participates in the E-Verify Program in certain locations, as required by law.

Should you require accommodations or assistance in our interview process because of a disability, please reach out to [email protected] for support. We respect your privacy and will connect with you separately from our interview process to accommodate your needs.