Senior Accounting Manager (Restructuring, Carve-out, Pre-IPO Audit)

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. Deep IFRS/HKFRS application across IFRS 15, IFRS 9/13, IAS 38/36, IFRS 3, IFRS 10/12; proven carve-out and consolidation experience. 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;

Policy adherence score (testing), control pass rates, and close-cycle time reduction. Successful completion of pro forma and prospectus accounting sections. Compensation Competitive base + performance bonus. Training/CPD sponsorship; pathway to Associate Director/Controller. Application Submit CV and two samples: (1) anonymized technical memo (IFRS 15/9/13/38) and (2) a carve-out allocation methodology or consolidation bridge you led. Include availability and work authorization for SG/MY.

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