Astrana Health

Technology-enabled platform delivering value-based care

Director of Technical Accounting

Financial AccountingUpdated on Nov 13

Full-timeAlhambra, CA, USA$200k - $230k /yrHybrid

About the Job

Requirements

A bachelor's degree in Accounting, Finance, or a related field is required; a CPA is required, with an active license preferred.
At least 8 years of progressive accounting experience, including substantial public accounting experience serving SEC registrants, is required.
Demonstrated hands-on ownership of business combination accounting under ASC 805, including purchase price allocation, opening balance sheets and contingent consideration, on completed transactions is required.
Experience directing and challenging third-party valuation specialists on intangible asset identification and valuation assumptions is required.
Proven ownership of SOX 404 control design in a public company, specifically over management estimates and judgments, is required.
A track record of writing technical accounting memoranda accepted by external auditors and defending positions under challenge is required.
Experience building accounting checklists, policies or review frameworks used by others, rather than only applying frameworks built elsewhere, is required.

Responsibilities

Serve as the company's authority on US GAAP and SEC reporting by researching, concluding on and documenting accounting for complex, non-routine and first-instance transactions to a standard that meets external audit and regulatory review.
Own and maintain the accounting policy manual, drive consistent application across segments and acquired entities, and monitor new FASB and SEC pronouncements with an adoption plan.
Own acquisition accounting end to end, including purchase price allocations, fair value determinations, contingent consideration, measurement-period adjustments and opening balance sheets; direct and challenge 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.
Build and maintain technical accounting checklists covering acquisitions, revenue, quarterly reporting and significant transactions, along with a management review framework defining review ownership, precision and evidence requirements.
Set the standard for sufficient support for accounting judgments and hold the organization to it.
Maintain a technical issues log covering open items, positions taken, status and the auditor's view, and report it to the Chief Accounting Officer on a fixed cadence.
Lead the design and implementation of SOX 404 controls over technical and judgmental financial statement areas, and drive deficiencies through remediation to operating effectiveness.
Partner with Internal Audit on risk identification, control design, testing standards and 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.
Support preparation and review of Forms 10-K and 10-Q, including footnotes and judgmental portions of MD&A, and Form 8-K reporting for significant transactions.
Own the technical support package for estimates and valuations treated by the auditor 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 assumptions underlying medical liabilities, risk pool settlements and forecast-based valuations, and challenge those assumptions.
Act as a primary technical contact for the external auditor and drive first-pass acceptance of positions and supporting evidence.
Advise the Chief Accounting Officer, Chief Financial Officer, Corporate Development and Legal on accounting implications of contemplated transactions early enough to shape deal terms.
Build technical accounting capability across the finance organization through training and scalable frameworks so routine judgments are made correctly at source.

Desired Qualifications

Healthcare or managed care experience, including 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.
An active CPA license.

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.

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.

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

About the Company

Astrana Health

Technology-enabled platform delivering value-based care

Astrana Health runs a physician-focused, technology-enabled care platform that supports providers in delivering proactive, preventive, value-based care. Its end-to-end system coordinates care across affiliated networks, a management services organization, and primary, specialty, and ancillary clinics to help more than 20,000 providers and over 1.6 million Americans in value-based arrangements. How it works: the proprietary platform connects clinicians, patients, and care settings, enabling proactive care planning, care coordination, and efficient delivery of services in primary and specialty care. The company differentiates itself by combining a large provider network, an MSO, and clinics with a single tech platform to scale value-based care and improve patient experiences and outcomes rather than relying on fragmented, fee-for-service models. Its goal is to create a healthcare system that delivers better care, better experiences, and better outcomes for all.

Company size: 501-1,000
Company stage: Not listed
Total funding: Not listed
Headquarters: Alhambra, CA
Founded: Not listed

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