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.