Technical Accounting Lead, AI
fal is the generative media ecosystem powering the next generation of AI products. We build the infrastructure, tools, and model access that teams need to move from idea to production, and do it at scale without compromise. For developers and enterprises, fal is the foundation that makes generative media not just possible, but practical: a unified platform where high-performance inference, orchestration, and observability come together to unlock new categories of AI-native products.
As generative media reshapes industries across a market projected to grow by hundreds of billions over the next decade, fal is becoming the ecosystem that ambitious teams build on.
Role Overview
We're hiring a Technical Accounting Lead to own fal's technical accounting agenda and support month end close, composed of both operational and technical entries.
That means two things in practice. First, accounting for the single largest and most complex area of our cost base: compute. GPU capacity is the core of our business, and how we capitalize, depreciate, lease, and expense the infrastructure that powers the platform that drives our unit economics and our results. Second, the technical agenda - revenue contracts, capitalized software, equity and stock-based compensation, consolidation and business combinations, expense classification, and the policies and operational application that support each.
This is a hands-on, high-ownership role, with runway to lean on external technical accounting advisors as needed. You'll partner closely with Infrastructure, Procurement, Legal, Strategic Finance, and our external advisors, and use the latest AI tools to work productively.
What You'll Do
Overall
Execute our technical accounting agenda by working cross functionally and vertically throughout the organization to establish a rigorous technical accounting discipline
Work closely with business partners to articulate business requirements to operationalize technical conclusions
Assess the adequacy of current business systems and identify opportunities to leverage AI in your day to day work
Set a foundation of best practice internal controls considerations as you complete your technical tasks
Compute Cost Accounting
Own the monthly close for all compute-related accounts: vendor spend, prepaid and capacity commitments, accrued liabilities, fixed assets, and leases - including journal entries, reconciliations, and clearing reconciling items
Validate vendor invoices against contracted rates, committed capacity, and actual usage; drive billing errors and overages to resolution
Analyze compute and cloud agreements - commitments, minimums, tiered pricing, credits, prepayments - and apply the correct US GAAP treatment
Research and document technical positions: lease vs. service contract, embedded leases, capitalization thresholds, impairment, and cost classification (COGS vs. opex vs. capex); write memos that stand up to auditor review
Evaluate accounting implications of new vendor agreements pre-signature, partnering with Legal and Infrastructure
Partner with Strategic Finance to tie compute spend to capacity, utilization, and unit economics
Design and stand up scalable processes and controls for a rapidly growing and evolving cost base
Revenue (ASC 606) and Contract Costs (ASC 340-40)
Research and advise on revenue accounting for customer contracts
Work cross-functionally with Sales, Legal, and Deal Desk on non-standard arrangements to determine appropriate application of GAAP accounting
Determine the appropriate GAAP application for our commission and incentive compensation plans
Leases (ASC 842) & Fixed Assets
Own lease accounting across real estate, colocation space, GPU rental agreements, and equipment
Abstract new and modified contracts, assess classification (finance vs. operating), and identify embedded leases within compute and hosting arrangements
Accurately calculate lease liability, ROU asset, and expense amounts and prepare lease disclosures
Capitalized Software (ASC 350)
Own internal-use software capitalization (ASC 350-40, including ASU 2025-06) - partnering with Engineering to assess which development activities qualify
Recommend and document capitalization and useful-life policies
Partner with Infrastructure on capex tracking, asset tagging, and periodic physical verification, and reconcile the fixed asset subledger to the GL
Equity & Stock-Based Compensation (ASC 718)
Support ASC 718 expense: award data reconciled to board minutes, 409A interpolation, award modifications, and secondary sales and tender offers, among other matters
Prepare and validate SBC calculations and disclosure reports
Consolidation, Business Combinations & Other Areas
Own consolidation across our US entity, foreign subsidiaries, acquired entities - including intercompany and FX
Own P&L expense classification, related-party analysis, going concern, and other technical positions as they arise
Research and document the company's positions under US GAAP, and draft and maintain the supporting policy memos
Qualifications
Required
Bachelor's degree in Accounting or Finance; CPA required
8+ years of progressive accounting experience, with a mix of Big 4 public accounting and in-house industry experience (tech, SaaS, cloud infrastructure, or AI strongly preferred)
Range of technical knowledge of US GAAP across ASC 842, ASC 718, ASC 350-40, ASC 805, ASC 810, ASC 606
Experience supporting or leading an external audit
Strong written communication skills - you can translate complex accounting into clear, concise takeaways with non-technical audiences
High agency - you set your own priorities, make decisions independently, and drive work to completion
Preferred
Experience at a high-growth software, cloud infrastructure, AI, or other capital-intensive technology company
Experience accounting for technology infrastructure assets such as servers, GPUs, or networking equipment
AI and automation first. You use the latest AI tools - or build your own - to automate reconciliations, analyze large usage/spend datasets, and streamline your work
Compensation & Benefits
Competitive base salary
Meaningful equity in a rapidly growing AI company
Comprehensive benefits package (health, dental, and vision)
High autonomy and real ownership over core financial operations