Accounting Expert

Accounting knowledge we require

Financial reporting & the close

• US GAAP financial statements and the period-end close and reporting cycle
• Reconciliations, substantive analytics, and tie-outs to source documents
• Subledger-to-general-ledger tie-out, and what it means for a period to be open, locked, or reopened

Judgment & evaluation

• Materiality and the evaluation of errors and misstatements; when an item is or isn't material
• Adjusting journal entries and their coupled effects (e.g., deferred tax)
• Distinguishing an entry actually posted to the ledger from one sitting as a draft, an unposted batch, or a working-paper adjustment

Technical standards & estimates

• Revenue (ASC 606), leases (842), impairment (350/360), income taxes, credit losses (326), business combinations (805)
• Reserves, allowances, and other significant accounting estimates

Documentation & evidence

• Workpaper vs. memo standards, cross-referencing, sign-off, review-ready completeness
• Evidence provenance: a figure, citation, or procedure is only valid if it is actually supported

Tools

• Comfort in professional accounting software — engagement/audit tools (e.g., CaseWare), GL/ERP systems (e.g., NetSuite), and BI/reporting tools (e.g., Power BI)

What you'll do

• Review AI-agent attempts at realistic accounting tasks and judge whether each conclusion is correct and adequately supported
• Confirm work is actually completed and recorded — entries booked, findings logged, deliverables filed — not just described
• Catch fabricated or overstated work: invented support, procedures claimed but not performed, unsupported figures
• Judge completeness and whether the right method was applied to the right problem; require verify-before-finalize
• Write clear, specific agree/disagree rationales on each attempt

Requirements

• 3+ years of professional accounting experience in one or more of: external audit, controllership / technical accounting, FP&A, or tax
• Current or recent hands-on work under US GAAP
• Reflexive professional judgment; can spot an unsupported number, a misapplied standard, or an incomplete deliverable on sight
• CPA (or actively pursuing), Big 4 / firm / industry experience, or equivalent
• Comfort working inside accounting software and reading financial statements and supporting schedules

We consider all qualified applicants without regard to legally protected characteristics and provide reasonable accommodations upon request.

Contract and Payment Terms

• You will be engaged as an independent contractor.
• This is a fully remote role that can be completed on your own schedule.
• Projects can be extended, shortened, or concluded early depending on needs and performance.
• Your work at Mercor will not involve access to confidential or proprietary information from any employer, client, or institution.
• Payments are weekly on Stripe or Wise based on services rendered.
• Please note: We are unable to support H1-B or STEM OPT candidates at this time.

About Mercor

Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will work on projects that focus on training and enhancing AI systems. You will be paid competitively, collaborate with leading researchers, and help shape the next generation of AI systems in your area of expertise.