Senior Accounting Manager

Location: Singapore or Kuala Lumpur
Employment Type: Full-time
Department: Group Finance (Technical Accounting & Reporting)
Reporting to: Group Controller / CFO
Seniority: Senior Manager/Associate Director

Role purpose
Lead the technical accounting, carve-out execution, and pre-IPO audit readiness for ScaleUp’s restructuring into three independent businesses (MSB, SaaS, AaaS). Own IFRS/HKFRS policy, consolidation, auditor interface, and IPO-grade financial reporting and controls.

Key responsibilities
- Technical accounting and policy
Author and maintain the Group Accounting Policy Manual (IFRS 3, 9, 10, 12, 13, 15, 16; IAS 1, 7, 12, 36, 38).
Draft position papers on revenue (SaaS/AaaS: subscription, variable consideration), financial instruments (classification, ECL, hedge), fair value hierarchy, R&D capitalization, leases, and consolidation/deconsolidation (SPVs/wrappers).
- Carve-out and consolidation
Design “eBay/PayPal-style” carve-out methodology: allocation keys, standalone cost base, intercompany eliminations, TP/MSAs.
Produce historical carve-out FS for SaaS and AaaS and the post-carve-out MSB; prepare opening balance sheets, equity bridges, and pro formas (HKEX Rule 4.29).
Own monthly consolidation, close calendars, and audit-ready binders.
- Pre-IPO audit readiness (HKEX)
Run audit dry-runs; lead Big‑4 issue logs, PBC lists, and walkthroughs; coordinate component auditors (MY/SG/HK).
Prepare the unaudited pro forma adjusted NTA and EPS schedules; support accountants’ reports (Chapter 4) and prospectus disclosures.
- Controls and reporting
Implement SOX‑lite ICFR framework (entity/process/ITGC); document/test key controls for revenue, trading PL, R&D, close/recons.
Oversee ERP and close automation deployment; enforce data lineage (trade P&L GL FS).
- M&A accounting
Lead IFRS 3 PPAs (tech, customer relationships, brands), deferred tax, goodwill impairment (IAS 36), and Day‑1/Day‑100 controls.

Minimum qualifications
- CPA/CA/ACCA (or equivalent) with 8-12 years’ experience in Big‑4 assurance/technical advisory and/or listed-company controllership.
- Track record managing Big‑4 audits, IPO readiness, and pro forma Rule 4.29/NTA/EPS schedules.
- Strong financial instruments literacy (FX/gold, derivatives, PB margining) and variable consideration mechanics.
- Advanced Excel + working proficiency in ERP/consolidation (e.g., NetSuite/Workday) and close automation (BlackLine/Trintech).

Preferred
- Exposure to regulated MSB/payments, asset management/trading, and SaaS revenue recognition.
- Familiarity with HKEX/SFC prospectus processes and Singapore/Malaysia tax/TP basics.
- Experience with ICFR/ITGC design and testing; audit analytics.

Core competencies
- Technical rigor and documentation excellence (clear memos, citations, alternatives considered).
- Program management across multi-entity, multi-jurisdiction closes.
- Stakeholder management (CFO, Legal/Tax, External Auditors, Bankers).
- High integrity, confidentiality, and independence.

Key deliverables (first 180 days)
- Approved Accounting Policy Manual and carve-out methodology.
- Audit-ready carve-out FS (SaaS/AaaS/MSB) with equity and allocation bridges.
- Pro forma adjusted NTA/EPS schedules and Rule 4.29 package.
- Implemented monthly close calendar, consolidation packs, and ICFR core controls.
- Auditor issues log with pre-cleared positions on top-six judgments (IFRS 15 variable consideration; IFRS 9 classification/ECL; IFRS 13 FV; IAS 38 capitalization; IFRS 3 PPA; IFRS 10 consolidation).

KPIs
- Clean external audit with no material weaknesses; on-time PBC delivery.
- Zero late adjustments post hard-close;