Revenue Accounting Manager

LiveKit is building the infrastructure layer for the voice-driven era of computing. Their platform powers voice AI applications for companies like OpenAI, xAI, Salesforce, Coursera, and Spotify, facilitating billions of calls annually.

About You

LiveKit’s revenue model is credit-denominated and consumption-based, involving usage billing, prepaid credit drawdown, and concurrency pricing. This role requires handling one of the most complex revenue profiles in infrastructure software with minimal set policies.

You will serve as the technical authority on revenue, owning the entire Order to Cash cycle, including interfacing with sales, reviewing contracts, assessing terms under ASC 606, implementing workpapers, documenting conclusions, and assisting with billing and collections.

Ideal candidates:

• Are obsessed with delivering the best product for customers
• Are known for tackling tough problems
• Work hard and can build and ship fast
• Focus on polish, detail, and quality
• Are fast learners, frequently picking up new skills

Showcase your creativity by sharing thoughtful ways you’d implement LiveKit or tinker with it.

What You'll Do

• Author revenue accounting policies on topics like principal versus agent on brokered inference, breakage on expiring credits, performance obligation identification, minimum commitment versus overage, and contract modifications, ensuring they stand up to external audits
• Own the monthly revenue close, including recognition, deferred revenue rollforward, contract asset and liability balances, and flux analysis
• Lead the revenue portion of external audits, from the PBC list through technical positions
• Replace manual revenue entries with an automated billing-to-revenue reconciliation and documented exception process, aiming for invoice accuracy above 99% and root-cause tracking on misses
• Govern the Order to Cash process, including billing accuracy, dispute resolution, and AR/collections with real DSO and aging targets
• Own commission capitalization and amortization under ASC 340-40
• Review non-standard deal structures before signing to ensure accounting consequences are decisions, not discoveries

Who You Are

• Licensed CPA with a background from a Big 4 firm or comparable technical accounting foundation, plus real industry experience in a high-growth startup environment
• Demonstrable experience with ASC 606 for usage-based or consumption revenue
• Ability to write technical memos that reviewers can follow without meetings, including facts, guidance, analysis, and conclusions
• Experience assessing GAAP guidance and implementing it in real-world situations
• Hands-on experience owning a monthly revenue close and closing revenue through at least one external audit
• Comfortable being the technical authority without a bench behind you

Nice to Have

• Experience with billing system implementation or migration (e.g., Metronome, Stripe, Zuora)
• Pre-IPO or first-audit experience
• Enough SQL knowledge to validate a recognition schedule against raw usage data yourself