Manager, Financial Reporting

Are you ready to be part of a companythat'snot just talking about the future, but actively shaping it? Join The AES Corporation, the largest US-based global power company witha teamof 8,300employees across 12 countries.

AES has beenranked #1 byBloombergNEFin renewable energy sales to corporations in the US and Americas for five consecutive years, providing electricityformillions of peopleworldwide.

We are proud to foster a strong workplace culture, earning prominent positions in Great Place to Work rankings across the markets where weoperate. AES was also named one of the World's Most Ethical Companies for the 13th consecutive year in 2026, highlighting our dedication to integrity, transparency, and responsible business practices.

Our spirit of innovation continues to earn industry recognition. AES is the only seven-time winner of the Edison Electric Institute's Edison Awards in the twenty-first century, a distinction honoringglobal leadership in advancing the electric power industry.

Ifyou'reready to be part of a companythat'snot just adapting to change, but driving it, AES is the place for you.We'renot just building a more sustainable future,we'repowering it. Apply now and energize your career with a true leader inglobalenergy.

Energize your career at AES! The AES Corporation (NYSE: AES) is a Fortune 500 global power company and a leader in the clean energy transition. We deliver affordable, sustainable energy through our diverse portfolio of utility distribution and clean energy generation businesses spanning multiple countries. Our dedicated global workforce of approximately 8,300 people is committed to operational excellence and accelerating the future of energy, together.

QUALIFICATIONS:

* Bachelor's degree in Accounting/Finance/Business or a related field from an accredited college or university

* Certified Public Accountant with active license in the United States or equivalent

* Minimum of five (5) to seven (7) years of progressive experience with a publicly-traded company under US GAAP and/or with a Big 4 firm auditing (preferably with concentration in technical accounting) publicly-traded companies under US GAAP

* Excellent written and oral communication skills and presentation skills (especially for an executive-level audience), interpersonal skills and time/project management skills

* Must be proficient in personal computer skillsand have strong research, interpersonaland project management skills

* Must exhibit in-depth knowledge of U.S. GAAP and be able to understand and comply with SEC reporting requirements

* Self-motivated and able to work in a team with limited supervision

* Strong analytical skills

* Energy/utility company industry accounting and/or audit experience preferred

POSITION SCOPE:

The Manager, Financial Reporting will be responsible for: ensuring financial statements and disclosures are reported in accordance with US GAAP and SEC regulations, assisting with external audit process for the AES Consolidated financial statements as well as the standalone audits for select US companies, building relationships with operations personnel and develop business knowledge in order to be identified as point of contact for accounting issues and in support of the various financial reporting deliverables, and assisting in identifying and communicating impacts of new or proposed accounting interpretations, pronouncements, or other technical literature impacting financial reporting.

In addition, this role serves as a key resource for technical accounting reviews of contracts and transactions for the US Utilities, including power purchase agreements (PPAs), asset acquisitions, service contracts, and regulatory compliance matters. This role will partner cross-functionally with legal, regulatory, and operations teams to evaluate and document the accounting treatment for significant transactions and ensure proper financial reporting alignment.

PRIMARY RESPONSIBILITIES:

* Responsible for providing information required on multiple deliverables to AES Corporate as part of the month/quarter/year-end close process (review and submission of trial balances, Quarterly/Annual Reporting Packages, Cash Flows, MD&A's, and various other deliverables) for the US Utilities.

* Provide timely and accurate SEC filings for the US Utilities, as well as standalone financial statements as required by legal agreements and regulations on a consistent basis.

* Act as liaison with external auditors during quarter- and year-end review and audit processes for the AES Consolidated financial statements as well as the standalone audits for the US Utilities' financial statements.

* Develop, implement and maintain procedures, metrics, and instructions for completion of financial statements for external use, as well as reports submitted to AES corporate team.

* Develop, implement and maintain appropriate documentation and review standards and train seniors to assist in quality control reviews.

* Build strong relationships with finance, regulatory, operations, and legal teams, and develop deep business knowledge to be identified as point of contact for accounting and close related issues and in support of financial reporting deliverables.

* Stay current on relevant GAAP issues and provide timely documentation of key issues and relevance to US businesses.

* Oversight and continued development of a team of financial reporting seniors.

* Assist in development / maintaining adequate SOX compliance as it relates to required financial reporting controls and disclosures.

* Support the evaluation of quarterly technical issues as warranted as well as in the coordination of disclosure information required to prepare 10-Q's and 10-K's.

* Lead technical accounting reviews for significant contracts and transactions impacting the US Utilities, including power purchase agreements (PPAs), asset acquisitions, service contracts, and regulatory compliance matters; prepare or review technical accounting memos documenting conclusions under US GAAP.

* Evaluate the accounting implications of new and amended utility contracts, including assessment under ASC 606, ASC 840/842, ASC 980, and other applicable standards, and communicate findings to management and external auditors.

* Partner with legal, regulatory, and operations teams during the pre-execution phase of significant transactions to identify and resolve accounting issues proactively and ensure appropriate financial statement presentation and disclosure.

* Monitor and assess the impact of regulatory proceedings, rate cases, and compliance developments on the US Utilities' financial statements, including the recognition and disclosure of regulatory assets and liabilities.