Equity Compensation Accountant

Overview

Microsofts mission is to empower every person and every organization on the planet to achieve more. As employees we come together with a growth mindset, innovate to empower others, and collaborate to realize our shared goals. Each day we build on our values of respect, integrity, and accountability to create a culture of inclusion where everyone can thrive at work and beyond.

Microsofts Corporate Accounting organization is responsible for ensuring the accuracy, integrity, and timely reporting of the companys consolidated financial results. Within Corporate Accounting, the Treasury Controllership Group (TCG) is responsible for the U.S. GAAP accounting of one of Microsofts largest and most visible compensation programs-employee stock-based compensation, which represents approximately $13 billion in annual expense. TCG partners closely with Stock Administration, Payroll, Tax, External Financial Reporting, Treasury, Human Resources, the Central Finance team, and Microsofts Controller community to ensure stock-based compensation is forecasted, accounted for, and reported in compliance with U.S. GAAP and SEC requirements.

We are looking for an Equity Compensation Accountant to join the team. In this role you will own the day-to-day accounting for Microsofts stock-based compensation programs, including restricted stock units (RSUs), performance stock units (PSUs), and the Employee Stock Purchase Plan (ESPP). You will measure and recognize share-based compensation expense under ASC 718, prepare and review journal entries and reconciliations, support quarterly and annual SEC reporting, and help strengthen the controls and processes that keep the program audit-ready. This is a high-visibility individual contributor role, well suited to someone who pairs strong technical accounting skills with a continuous-improvement mindset.

Responsibilities

• Measure and recognize stock-based compensation expense for RSUs, PSUs, ESPP, and other equity awards at grant-date fair value in accordance with ASC 718, recognizing expense over the requisite service or performance period.
• Prepare, review, and record monthly and quarterly journal entries related to stock-based compensation and associated equity transactions.
• Reconcile equity-related general ledger accounts, investigate variances, and resolve reconciling items on a timely basis.
• Develop annual, quarterly, and monthly budgets and forecasts for stock-based compensation expense in partnership with Financial Planning, and analyze actual-to-forecast variances.
• Support quarterly and annual SEC reporting by preparing the stock-based compensation footnote, Statement of Stockholders Equity, diluted earnings per share (EPS) calculations, and supporting schedules for Forms 10-Q and 10-K.
• Coordinate with Payroll, Tax, Treasury, and Stock Administration to ensure the accurate accounting and settlement of equity award transactions, including employee tax withholding.
• Design, maintain, and document SOX-compliant internal controls over stock-based compensation, and support internal and external audits by providing technical accounting guidance and audit support.
• Serve as the technical accounting lead for stock-based compensation and equity matters under ASC 718, evaluating new award structures, plan modifications, and emerging U.S. GAAP and IFRS guidance, and implementing resulting accounting and process changes.
• Advise Human Resources Compensation on the accounting implications and financial impact of proposed changes to Microsofts equity compensation programs.
• Prepare executive-level analyses and management reporting on stock-based compensation, presenting key insights and trends to Senior Controllers, Finance leadership, auditors, and executive management.
• Lead process improvement initiatives by identifying opportunities to automate, standardize, and enhance equity accounting processes and reporting in partnership with cross-functional teams.

Qualifications

Required/minimum qualifications

• Masters Degree in Business, Accounting /Finance, or related field AND 1+ year(s) accounting or finance experience OR Bachelors Degree in Business, Accounting /Finance, or related field AND 2+ years accounting or finance experience OR equivalent experience.

Additional or preferred qualifications

• Masters Degree in Business, Accounting /Finance, or related field AND 3+ years accounting or finance experience OR Bachelors Degree in Business, Accounting /Finance, or related field AND 5+ years accounting or finance experience OR equivalent experience.
• Professional accounting certification such as CPA or equivalent.
• Working knowledge of U.S. Generally Accepted Accounting Principles (U.S. GAAP), including experience applying or interpreting ASC 718, Compensation-Stock Compensation.
• Certified Public Accountant (CPA) or Certified Equity Professional (CEP) certification, or active progress toward one.

Experience accounting for stock-based compensation programs (RSUs, PSUs, ESPP, or stock options) at a public company, including SEC reporting and diluted EPS.

• Experience with equity administration platforms (for example, Shareworks, E*TRADE Equity Edge, or Fidelity) and large-scale ERP systems such as SAP or Oracle.
• Advanced Microsoft Excel skills and experience using data and analytics tools to work with large data sets.
• Solid understanding of SOX internal controls and experience partnering with internal and external auditors.
• Excellent analytical, organizational, and communication skills, with the ability to manage across organizational boundaries and deliver in a dynamic, deadline-driven environment.

Accounting IC3 - The typical base pay range for this role across the U.S. is USD $77,800 - $153,700 per year. There is a different range applicable to specific work locations, within the San Francisco Bay area and New York City metropolitan area, and the base pay range for this role in those locations is USD $102,200 - $169,900 per year.

Certain roles may be eligible for benefits and other compensation. Find additional benefits and pay information here:

https://careers.microsoft.com/us/en/us-corporate-pay

This position will be open for a minimum of 5 days, with applications accepted on an ongoing basis until the position is filled.

Microsoft is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to age, ancestry, citizenship, color, family or medical care leave, gender identity or expression, genetic information, immigration status, marital status, medical condition, national origin, physical or mental disability, political affiliation, protected veteran or military status, race, ethnicity, religion, sex (including pregnancy), sexual orientation, or any other characteristic protected by applicable local laws, regulations and ordinances. If you need assistance with religious accommodations and/or a reasonable accommodation due to a disability during the application process, read more about requesting accommodations.