Director - Technical Accounting

Astrana Health is hiring a Director of Technical Accounting. We have grown quickly, both organically and through acquisition, and we now operate three reportable segments spanning risk-bearing provider networks, care delivery and care enablement. That growth has made the judgments that matter most to our financial statements — how we account for the businesses we acquire, how we consolidate the entities we manage, how we value what we buy, and how we estimate what we owe — larger, more frequent and more complex. Acquisitions are central to how we grow, and each one brings valuation, consolidation and integration questions that have to be resolved correctly and documented to the standard expected of a public company. As an SEC registrant we are also subject to Sarbanes-Oxley Section 404, which requires the controls over those judgments to be designed, operating and evidenced. Running three segments at this pace of growth is what makes this role critical: it is the single point of technical ownership for those judgments, for the checklists and review framework that make them repeatable, and for the controls that make them reliable. You will be the company’s technical authority on US GAAP and SEC reporting. You will decide and document what the answer is, build the checklists and review framework that make the answer repeatable, design the controls with Internal Audit that make it reliable, and put management’s position in front of the auditors before they ask for it. You will report to the Chief Accounting Officer and work closely with the CFO, Controllership, SEC Reporting, Internal Audit, Actuarial, Corporate Development and Legal. What You'll Do Technical Accounting Research & Policy 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. Business Combinations & Consolidation 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. Checklists, Frameworks & Management Review 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. SOX & Internal Controls 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. External Reporting & Audit Support 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. Advisory & Team Development 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. Qualifications 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 Preferred 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 Environmental Job Requirements and Working Conditions This position is in office with the option to be hybrid. The office is located at 1668 S. Garfield Ave. 2nd Floor, Alhambra, CA 91801. The national target pay range for this role is $200,000 to $230,000. Actual compensation will be determined based on geographic location (current or future), experience, and other job-related factors. Astrana Health is proud to be an Equal Employment Opportunity and Affirmative Action employer. We do not discriminate based upon race, religion, color, national origin, gender (including pregnancy, childbirth, or related medical conditions), sexual orientation, gender identity, gender expression, age, status as a protected veteran, status as an individual with a disability, or other applicable legally protected characteristics. All employment is decided on the basis of qualifications, merit, and business need. If you require assistance in applying for open positions due to a disability, please email us at humanresourcesdept@astranahealth.com to request an accommodation. Additional Information: The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.