Role Overview
Mercor is seeking senior accounting professionals to build evaluation tasks for AI systems operating in financial reporting, audit, and technical accounting contexts.
The workflows are calibrated to the reporting complexity, materiality stakes, and scope of major public company and enterprise accounting functions.
This role builds worlds on two tracks: a US track (US GAAP, PCAOB standards) and an International track (IFRS, International Standards on Auditing). Experts qualified in either or both tracks are encouraged to apply.
Contributors design accounting scenarios, draft reference outputs, and write rubrics that capture how senior accountants and auditors think.
Key Responsibilities
Construct accounting scenarios spanning financial statement preparation, technical accounting research, external and internal audit processes, and complex transaction accounting (M&A, revenue recognition, leases).
Build tasks across financial reporting, technical accounting and research, audit and assurance, complex transaction accounting, and internal controls/SOX compliance.
Develop scenarios involving tools such as ERP systems (SAP, Oracle), consolidation software, audit management platforms, and research tools (Bloomberg Tax, RIA Checkpoint) used at major firms.
Apply accounting methodologies (revenue recognition, lease accounting, consolidation) to the standards track a world targets (US: US GAAP/ASC codification, PCAOB standards; International: IFRS, ISA), and produce reference financial statements, technical accounting memos, audit workpapers, and internal control assessments.
Author rubrics that distinguish authentic accounting judgment from generic textbook or CPA exam-level recall.
Ideal Qualifications
5+ years working as an accountant, controller, or audit partner at a major accounting firm or corporation (Big Four, or a corporate controller/CFO).
Direct ownership of financial reporting, audit engagements, or technical accounting matters.
Fluency in accounting tooling, plus understanding of regulatory reporting (SEC filings) and audit standards.
A recognized professional credential is strongly preferred (CPA, or an international equivalent such as ACCA or CA); prior rubric or training authorship is a plus.