Technical Accounting & Policy Director

About The Role Volta's transactions are large, novel and fast-moving: multi-billion-dollar GPU capacity contracts, project-finance debt, forgivable loans, asset acquisitions, SPV and JV structures, and share-based payments across multiple jurisdictions. Getting the accounting right - and documented - before the auditors and the SEC ask is a core part of our path to a US listing as a foreign private issuer. As Technical Accounting & Policy Director you will own Volta's Technical Accounting Positions Register and the group accounting policy suite under US GAAP, converting complex commercial arrangements into well-reasoned, audit-ready position papers and policies. You will work directly with the CFO and VP Accounting, and act as the technical counterpart to our external auditors from first-year audit through to public-company reporting. The role suits someone who enjoys first-principles work: most of the positions you will paper have not been written before at Volta, and several - lease-versus-licence for colocation, CECL on promissory notes, revenue under long-dated capacity contracts - are genuinely interesting. What You Will Be Doing Own and maintain the Technical Accounting Positions Register, prioritising and closing open positions Research and draft technical memos on significant transactions (ASC 842, 606, 718, 805, 830, 326, 460, 470, 835 among others), from analysis through conclusion Own the group accounting policy suite: drafting, updating and rolling out policies as the business and standards evolve Review major contracts pre-signature (colocation, capacity, financing, equity) and advise deal teams on accounting consequences Lead the technical dialogue with the external auditor, defending positions and closing review points Monitor new standards and SEC developments, assessing impact and leading adoption Support US GAAP-to-UK GAAP/statutory bridge decisions with the reporting team Build technical accounting capability across the finance team through training and review Contribute technical content to future F-1/20-F disclosures alongside the SEC reporting function What You Bring Qualified accountant (ACA/CPA or equivalent) with deep US GAAP technical expertise 8+ years' experience spanning Big Four technical/audit work and/or in-house technical accounting at a complex multinational Demonstrated ability to write clear, well-structured technical memos and policies - writing samples will be discussed Strong command of several of: ASC 842, 606, 718, 805, 326, 470/835, consolidation and VIE analysis Experience defending technical positions with auditors, ideally through a first-year or public-company audit Exposure to capital-intensive industries (infrastructure, data centres, energy, telecoms) preferred Pragmatism: able to reach a supportable answer at start-up pace without gold-plating IPO-readiness or SEC-registrant experience an advantage