Revenue Accounting Manager

About LiveKit

LiveKit is building the infrastructure layer for the voice-driven era of computing. Our platform gives developers everything they need to build, test, deploy, scale, and observe agents in production. Founded in 2021, LiveKit powers voice AI applications for OpenAI, xAI, Salesforce, Coursera, Spotify, and thousands of others, collectively facilitating billions of calls each year.

About You

Our revenue is credit-denominated and consumption-based — usage billing, prepaid credit drawdown, and concurrency pricing across a growing enterprise base — which is close to the most complex revenue profile in infrastructure software. The load-bearing questions are open and there are few set policies and processes.

You will be the technical authority on revenue. You will own the entire Order to Cash cycle, from interfacing with our sales team, reviewing contracts, assessing terms in accordance with ASC 606, implementing workpapers and schedules, documenting conclusions, and assisting with billing and collection efforts. If building processes from square one and taking ownership of some of the most complex revenue arrangements excites you, this is the role for you.

You'll thrive as a Revenue Accounting Manager if you:

are obsessed with making the best product for our customers

are known as the go-to person for tackling tough problems

work hard and can build and ship fast

are focused on polish, detail and quality

are a fast learner, frequently picking up new tips, tricks, and skills

The best way to impress us is with thoughtful ways you'd implement LiveKit, and potentially tinkering with it 😊

What You'll Do

Author our revenue accounting policy set — principal versus agent on brokered inference, breakage on expiring credits, performance obligation identification and allocation, minimum commitment versus overage, and contract modifications — and make each one stand up to an external auditor

Own the monthly revenue close: recognition, the deferred revenue rollforward, contract asset and liability balances, and the flux analysis

Own the revenue portion of our external audit, from the PBC list through the technical positions

Replace manual revenue entries with an automated billing-to-revenue reconciliation and a documented exception process — revenue should be computed by a system and reviewed by a person, with invoice accuracy above 99% and root-cause tracking on the misses

Govern order to cash: billing accuracy, dispute resolution, and an AR and collections process with real DSO and aging targets

Own commission capitalization and amortization under ASC 340-40

Review non-standard deal structures before they're signed, so the accounting consequence is a decision rather than a discovery

Who You Are

You're a licensed CPA with a Big 4 or comparable technical accounting foundation, plus real industry experience in a high-growth startup environment

You have demonstrable ASC 606 experience with usage-based or consumption revenue

You write technical memos that a reviewer can follow without a meeting: facts, guidance, analysis, conclusion

Experience assessing GAAP guidance and implementing it in real-world situations

You've owned a monthly revenue close hands-on, and you've closed revenue through at least one external audit

You're comfortable being the technical authority without a bench behind you

Nice to Have

Billing system implementation or migration — Metronome, Stripe, Zuora

Pre-IPO or first-audit experience

Enough SQL to validate a recognition schedule against raw usage data yourself

Our Commitment to You

An opportunity to build something truly impactful to the world

Contribute to open source alongside world-class engineers

Competitive salary and equity package

Health, dental, and vision benefits

Flexible vacation policy

LiveKit is an equal opportunity employer and does not discriminate on the basis of any characteristic protected by applicable law. If you require a reasonable accommodation during the application or interview process, please contact [email protected].