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      • Helen, Georgia
      • Temp to Perm
      • $20.00 - $27.00 per hour
      A well-established resort in Helen, Georgia is seeking an experienced Bookkeeper to manage daily financial operations and support smooth business performance. The ideal candidate is detail-oriented, dependable, and highly proficient with Sage 50 Accounting. Experience in hospitality, lodging, or resort operations is preferred. Maintain accurate financial records, including accounts payable, accounts receivable, and general ledger entries.#IND123Responsibil
      A well-established resort in Helen, Georgia is seeking an experienced Bookkeeper to manage daily financial operations and support smooth business performance. The ideal candidate is detail-oriented, dependable, and highly proficient with Sage 50 Accounting. Experience in hospitality, lodging, or resort operations is preferred. Maintain accurate financial records, including accounts payable, accounts receivable, and general ledger entries.#IND123Responsibil
      • Columbia Falls, Montana
      • Permanent
      • $60,000 - $75,000 per year
      The Staff Accountant will be part of the day-to-day accounting engine of the company. The main responsibilities will include but are not limited to managing A/R and A/P processes, assisting with payroll, supporting month-end procedures to allow for timely financial statement preparation, full ownership of sales tax certificate maintenance & compliance, and supporting inventory control & costing.Responsibilities:- Manage Accounts Receivable: customer invoic
      The Staff Accountant will be part of the day-to-day accounting engine of the company. The main responsibilities will include but are not limited to managing A/R and A/P processes, assisting with payroll, supporting month-end procedures to allow for timely financial statement preparation, full ownership of sales tax certificate maintenance & compliance, and supporting inventory control & costing.Responsibilities:- Manage Accounts Receivable: customer invoic
      • College Station, Texas
      • Temp to Perm
      • $16.00 - $20.00 per hour
      We are looking for a meticulous and organized Bookkeeper to manage day-to-day financial transactions and maintain records with precision. In this role, you will be the backbone of financial health, ensuring that all accounts are reconciled, invoices are paid, and reports are ready for the leadership team.The ideal candidate is someone who finds genuine satisfaction in a perfectly balanced ledger and possesses the "financial detective" skills to track down
      We are looking for a meticulous and organized Bookkeeper to manage day-to-day financial transactions and maintain records with precision. In this role, you will be the backbone of financial health, ensuring that all accounts are reconciled, invoices are paid, and reports are ready for the leadership team.The ideal candidate is someone who finds genuine satisfaction in a perfectly balanced ledger and possesses the "financial detective" skills to track down
      • Houston, Texas
      • Temp to Perm
      • $21.00 - $28.00 per hour
      We are seeking a reliable and meticulous Payroll Clerk to join our Client's team. You will be responsible for the daily administrative tasks required to ensure our workforce is paid accurately and on time. This role requires a high degree of confidentiality and a "no-errors" approach to data entry.Responsibilities:Timekeeping Management: Collect and verify timesheets for hourly and salaried employees; follow up on missing approvals or discrepancies.Payroll
      We are seeking a reliable and meticulous Payroll Clerk to join our Client's team. You will be responsible for the daily administrative tasks required to ensure our workforce is paid accurately and on time. This role requires a high degree of confidentiality and a "no-errors" approach to data entry.Responsibilities:Timekeeping Management: Collect and verify timesheets for hourly and salaried employees; follow up on missing approvals or discrepancies.Payroll
      • Naples, Florida
      • Permanent
      • $25.00 - $28.00 per hour
      Are you a detail-oriented finance professional looking to make a measurable impact? Spherion Naples is seeking a dedicated Accounting Assistant to join a thriving team right here in Naples, Florida, where your expertise in payroll and financial reporting will drive real results. This is a fantastic opportunity for a self-motivated individual who enjoys owning their processes and contributing to the overall financial health of a growing organization. If you
      Are you a detail-oriented finance professional looking to make a measurable impact? Spherion Naples is seeking a dedicated Accounting Assistant to join a thriving team right here in Naples, Florida, where your expertise in payroll and financial reporting will drive real results. This is a fantastic opportunity for a self-motivated individual who enjoys owning their processes and contributing to the overall financial health of a growing organization. If you
      • Blue Earth, Minnesota
      • Permanent
      • $115,000 per year
      Spherion Staffing is partnering with a manufacturing client in Blue Earth, MN, to find an experienced and detail-oriented Controller to lead their accounting team. This is a direct-hire position offering a competitive salary and great benefits. As the Controller, you'll be the financial backbone of the company, overseeing all accounting functions and providing crucial insights to ownership. The ideal candidate is a hands-on leader who can manage a team whi
      Spherion Staffing is partnering with a manufacturing client in Blue Earth, MN, to find an experienced and detail-oriented Controller to lead their accounting team. This is a direct-hire position offering a competitive salary and great benefits. As the Controller, you'll be the financial backbone of the company, overseeing all accounting functions and providing crucial insights to ownership. The ideal candidate is a hands-on leader who can manage a team whi
      • Champaign, Illinois
      • Permanent
      • $50,000 - $80,000 per year
      The Office Manager will be responsible for day-to-day accounting tasks, including but notlimited to maintaining financial records, preparing financial reports, reconciling accounts,managing accounts payable and receivable, other duties as assignedResponsibilities:ResponsibilitiesAccounts Receivable- Invoicing, CollectionsAccounts Payable- ACH Payments, Invoice EntryProcess Weekly Payroll along with payroll tax disbursementsProcess Monthly Sales Tax along w
      The Office Manager will be responsible for day-to-day accounting tasks, including but notlimited to maintaining financial records, preparing financial reports, reconciling accounts,managing accounts payable and receivable, other duties as assignedResponsibilities:ResponsibilitiesAccounts Receivable- Invoicing, CollectionsAccounts Payable- ACH Payments, Invoice EntryProcess Weekly Payroll along with payroll tax disbursementsProcess Monthly Sales Tax along w
      • Rockledge, Florida
      • Permanent
      • $80,000 - $120,000 per year
      We're seeking a Senior Accountant/Controller to join a local team and manage all accounting functions. This role is perfect for a detail-oriented professional with leadership skills and a comprehensive understanding of GAAP and tax regulations. You'll be responsible for everything from preparing financial statements and managing the general ledger to forecasting and leading audit preparations. If you're ready to take on a pivotal role in a growing company,
      We're seeking a Senior Accountant/Controller to join a local team and manage all accounting functions. This role is perfect for a detail-oriented professional with leadership skills and a comprehensive understanding of GAAP and tax regulations. You'll be responsible for everything from preparing financial statements and managing the general ledger to forecasting and leading audit preparations. If you're ready to take on a pivotal role in a growing company,
      • Superior, Wisconsin
      • Permanent
      • $100,000 - $150,000 per year
      Are you a numbers expert with a passion for the construction world? We are partnering with a fast-growing, family-owned construction business in Superior, WI, to find a local, highly motivated Controller. If you thrive in a hands-on environment where your work directly impacts the company's growth and financial health, we want to talk to you.Role Type: Direct HireSalary: $100k - $125k (commensurate with experience)Schedule: Full-time, Mon-Fri (In-office ho
      Are you a numbers expert with a passion for the construction world? We are partnering with a fast-growing, family-owned construction business in Superior, WI, to find a local, highly motivated Controller. If you thrive in a hands-on environment where your work directly impacts the company's growth and financial health, we want to talk to you.Role Type: Direct HireSalary: $100k - $125k (commensurate with experience)Schedule: Full-time, Mon-Fri (In-office ho
      • Frederick, Maryland
      • Temp to Perm
      • $20.00 - $40.00 per hour
      Looking for experienced accountants, payroll specialists, bookkeepers and tax professionals!Responsibilities:High-Volume Payroll: Execute and audit bi-weekly payroll for a staff of 500+ employees, ensuring total accuracy in tax withholdings, garnishments, and benefits deductions.Full-Cycle Accounting: Manage daily Accounts Payable (A/P) and Accounts Receivable (A/R), ensuring vendors are paid and revenue is captured promptly.General Ledger Management: Main
      Looking for experienced accountants, payroll specialists, bookkeepers and tax professionals!Responsibilities:High-Volume Payroll: Execute and audit bi-weekly payroll for a staff of 500+ employees, ensuring total accuracy in tax withholdings, garnishments, and benefits deductions.Full-Cycle Accounting: Manage daily Accounts Payable (A/P) and Accounts Receivable (A/R), ensuring vendors are paid and revenue is captured promptly.General Ledger Management: Main
      • Madison, Wisconsin
      • Temporary
      • $33.00 per hour
      The Payroll Specialist II is primarily responsible for performing payroll processes to ensure accurate and timely administration of the company's payrolls. This position will also perform clerical tasks related to the efficient maintenance of electronic employee pay profiles in the ADP Payroll system. The Payroll Specialist II will act as a mentor to the Payroll Specialist and will provide back-up support to the Lead Payroll Specialist as needed.What You'l
      The Payroll Specialist II is primarily responsible for performing payroll processes to ensure accurate and timely administration of the company's payrolls. This position will also perform clerical tasks related to the efficient maintenance of electronic employee pay profiles in the ADP Payroll system. The Payroll Specialist II will act as a mentor to the Payroll Specialist and will provide back-up support to the Lead Payroll Specialist as needed.What You'l
      • Gainesville, Florida
      • Permanent
      • $65,638 per year
      Spherion Gainesville, FL has a client seeking a Payroll Manager to manage and maintain their payroll system to ensure timely and accurate payroll transactions, compliance, and reporting. Let's get to work!Position Type: Direct Hire permanent positionLocation: Gainesville, FLSchedule: FT, Monday - Friday 8am-4:30pmPay Rate: $65,638.00 Annual.Responsibilities:- Processing: Manage payroll system for timely/accurate processing (salaries, hours, leave, overtime
      Spherion Gainesville, FL has a client seeking a Payroll Manager to manage and maintain their payroll system to ensure timely and accurate payroll transactions, compliance, and reporting. Let's get to work!Position Type: Direct Hire permanent positionLocation: Gainesville, FLSchedule: FT, Monday - Friday 8am-4:30pmPay Rate: $65,638.00 Annual.Responsibilities:- Processing: Manage payroll system for timely/accurate processing (salaries, hours, leave, overtime
      • Kalispell, Montana
      • Permanent
      • $75,000 - $125,000 per year
      The CFO establishes, coordinates, and maintains the accounting and financial systems of the Bank, and its holding company. Will develop relevant policies and procedures related to their area of responsibility. The CFO is responsible for four functional areas including Accounting, Funds Management, Financial Reporting, and Administration. These areas encompass accounting systems, account reconcilement, financial reporting, regulatory reporting, tax complian
      The CFO establishes, coordinates, and maintains the accounting and financial systems of the Bank, and its holding company. Will develop relevant policies and procedures related to their area of responsibility. The CFO is responsible for four functional areas including Accounting, Funds Management, Financial Reporting, and Administration. These areas encompass accounting systems, account reconcilement, financial reporting, regulatory reporting, tax complian
      • Frederick, Maryland
      • Permanent
      • $32.00 - $44.00 per hour
      Are you a payroll pro who loves the "why" behind the numbers? We are looking for a high-impact Payroll Specialist to serve as the heartbeat of our financial operations. Managing a dynamic workforce of 900+ team members, you won't just be pushing buttons.Responsibilities:- Full-Cycle Processing: Execute bi-weekly, quarterly bonus, and off-cycle payrolls for 900+ employees using ADP (or similar software).- Compliance & Audit: Ensure strict adherence to GAAP,
      Are you a payroll pro who loves the "why" behind the numbers? We are looking for a high-impact Payroll Specialist to serve as the heartbeat of our financial operations. Managing a dynamic workforce of 900+ team members, you won't just be pushing buttons.Responsibilities:- Full-Cycle Processing: Execute bi-weekly, quarterly bonus, and off-cycle payrolls for 900+ employees using ADP (or similar software).- Compliance & Audit: Ensure strict adherence to GAAP,
      • Brooksville, Florida
      • Temp to Perm
      • $18.00 - $22.00 per hour
      We are looking for two highly experienced, self-directed and accuracy focused bookkeepers! Immediate openings! If you have built a solid career in accounting, bookkeeping and want the next step in your career, apply NOW! The positions are located in Hernando County. Successful candidates will be able to complete skill assessements to demonstrate their technical knowledge and software expertise.Having a positive attitude will help you to become part of the
      We are looking for two highly experienced, self-directed and accuracy focused bookkeepers! Immediate openings! If you have built a solid career in accounting, bookkeeping and want the next step in your career, apply NOW! The positions are located in Hernando County. Successful candidates will be able to complete skill assessements to demonstrate their technical knowledge and software expertise.Having a positive attitude will help you to become part of the
      • Mankato, Minnesota
      • Permanent
      • $80,000 - $90,000 per year
      We are seeking a detail-oriented Staff/Cost Accountant to manage financial reporting, inventory control, and job costing within a Mankato manufacturing environment. This role is responsible for ensuring the accuracy of financial statements, optimizing ERP system integrations, and providing actionable variance analysis to leadership.This Direct Hire opportunity offers competitive salary and great benefits!Salary: $80,000 - $90,000Responsibilities:Financial
      We are seeking a detail-oriented Staff/Cost Accountant to manage financial reporting, inventory control, and job costing within a Mankato manufacturing environment. This role is responsible for ensuring the accuracy of financial statements, optimizing ERP system integrations, and providing actionable variance analysis to leadership.This Direct Hire opportunity offers competitive salary and great benefits!Salary: $80,000 - $90,000Responsibilities:Financial
      • Naples, Florida
      • Permanent
      • $75,000 - $95,000 per year
      Are you a detail oriented professional with a passion for financial accuracy and a heart for helping families navigate complex life transitions? Spherion Naples is seeking a dedicated Probate Fiduciary Accountant to join a prestigious local legal team right here in Naples, Florida. This is a meaningful opportunity to provide essential support in estate and trust administration, ensuring that every detail is handled with care and precision. If you thrive in
      Are you a detail oriented professional with a passion for financial accuracy and a heart for helping families navigate complex life transitions? Spherion Naples is seeking a dedicated Probate Fiduciary Accountant to join a prestigious local legal team right here in Naples, Florida. This is a meaningful opportunity to provide essential support in estate and trust administration, ensuring that every detail is handled with care and precision. If you thrive in
      • Kalispell, Montana
      • Permanent
      • $20.00 - $22.00 per hour
      This position will support and monitor and analyze accounting data and produce financial reports and statements. Additional responsibilities include providing customer service both internally and externally. Responsibilities have been organized by frequency but are subject to change. The position primarily reports to the Controller.Responsibilities:- Report to the controller/CFO- Complete daily reconciliations within timelines and resolve/follow up on any
      This position will support and monitor and analyze accounting data and produce financial reports and statements. Additional responsibilities include providing customer service both internally and externally. Responsibilities have been organized by frequency but are subject to change. The position primarily reports to the Controller.Responsibilities:- Report to the controller/CFO- Complete daily reconciliations within timelines and resolve/follow up on any
      • Pomfret Center, Connecticut
      • Temp to Perm
      • $24.00 - $25.00 per hour
      As an Accounts Payable Clerk in our fast-paced manufacturing environment, you will be the backbone of our financial operations. You will manage the full cycle of outgoing payments, ensuring every invoice is verified, coded, and processed with surgical precision. This role requires a sharp analytical mind to reconcile complex vendor statements and the communication skills to maintain good partnerships with our suppliers.Responsibilities:Full-Cycle AP Manage
      As an Accounts Payable Clerk in our fast-paced manufacturing environment, you will be the backbone of our financial operations. You will manage the full cycle of outgoing payments, ensuring every invoice is verified, coded, and processed with surgical precision. This role requires a sharp analytical mind to reconcile complex vendor statements and the communication skills to maintain good partnerships with our suppliers.Responsibilities:Full-Cycle AP Manage
      • Duncansville, Pennsylvania
      • Permanent
      • $24.50 per hour
      Spherion Altoona is working to fill a 1st Shift, Accounts Payable Supervisor position in Duncansville, PA. The pay rate is $24.50 HOURLY.Accounts Payable SupervisorDuncansville, PA 16635 USJob Type: FULL TIMEHours / Week: 40Work Hours: 1st ShiftPay Rate: $24.50 USD HOURLYJob Description: We are looking for a skilled and detail-oriented Accounting Manager to lead the Accounts Payable (AP) function in a fast-paced, high-volume accounting environment. Thi
      Spherion Altoona is working to fill a 1st Shift, Accounts Payable Supervisor position in Duncansville, PA. The pay rate is $24.50 HOURLY.Accounts Payable SupervisorDuncansville, PA 16635 USJob Type: FULL TIMEHours / Week: 40Work Hours: 1st ShiftPay Rate: $24.50 USD HOURLYJob Description: We are looking for a skilled and detail-oriented Accounting Manager to lead the Accounts Payable (AP) function in a fast-paced, high-volume accounting environment. Thi
      • Fargo, North Dakota
      • Permanent
      • $25.00 - $30.00 per hour
      Spherion Staffing is interviewing for a full time Accounts Payable Specialist to work with a local client in Fargo. The Accounts Payable Specialist will be responsible for keying vendor invoices into GP in a timely manner. Along with ensuring timely payments, vendor maintenance, and workflows need to be watched so vendor discounts are taken correctly and that invoices and Purchase Orders match. Direct Hire OpportunityMonday-Friday 8 am-5 pmPay $25-30/hour
      Spherion Staffing is interviewing for a full time Accounts Payable Specialist to work with a local client in Fargo. The Accounts Payable Specialist will be responsible for keying vendor invoices into GP in a timely manner. Along with ensuring timely payments, vendor maintenance, and workflows need to be watched so vendor discounts are taken correctly and that invoices and Purchase Orders match. Direct Hire OpportunityMonday-Friday 8 am-5 pmPay $25-30/hour
      • Colton, California
      • Permanent
      • $26.50 - $31.00 per hour
      The Operations & Payroll Coordinator is a dual-function role essential to the daily success of our manufacturing facility. This individual will manage multi-state, high-volume weekly payroll for 20+ hourly employees while providing critical administrative support to our shipping, receiving, and customer service departments.Responsibilities:Payroll & Compliance: Processes high-volume weekly payroll; maintains records for hourly rates, commissions, bonuses,
      The Operations & Payroll Coordinator is a dual-function role essential to the daily success of our manufacturing facility. This individual will manage multi-state, high-volume weekly payroll for 20+ hourly employees while providing critical administrative support to our shipping, receiving, and customer service departments.Responsibilities:Payroll & Compliance: Processes high-volume weekly payroll; maintains records for hourly rates, commissions, bonuses,
      • Chowchilla, California
      • Temporary
      • $18.00 per hour
      Do you love customer service and helping familys find a great place to live..Act as the face of the community, greeting prospective residents and providing a luxury "concierge" experience.Manage a high volume of incoming calls and digital leads, providing accurate information regarding unit availability, pricing, and amenities.Assist the leasing team by preparing "move-in kits" and ensuring the clubhouse and model units are tour-ready at all times.Conduct
      Do you love customer service and helping familys find a great place to live..Act as the face of the community, greeting prospective residents and providing a luxury "concierge" experience.Manage a high volume of incoming calls and digital leads, providing accurate information regarding unit availability, pricing, and amenities.Assist the leasing team by preparing "move-in kits" and ensuring the clubhouse and model units are tour-ready at all times.Conduct
      • Columbia, South Carolina
      • Temporary
      • $20.00 per hour
      Looking for a "foot-in-the-door" opportunity with a State of South Carolina department? While this role starts as a 6-month contract, it is a high-visibility position that allows you to prove your value within the state system.Why aim for a permanent State position?Transitioning into a permanent state role in the future offers some of the best long-term stability in the market, including:Renowned Benefits: Access to the state health plan and retirement/pen
      Looking for a "foot-in-the-door" opportunity with a State of South Carolina department? While this role starts as a 6-month contract, it is a high-visibility position that allows you to prove your value within the state system.Why aim for a permanent State position?Transitioning into a permanent state role in the future offers some of the best long-term stability in the market, including:Renowned Benefits: Access to the state health plan and retirement/pen
      • Superior, Wisconsin
      • Temp to Perm
      • $25.00 - $30.00 per hour
      We are looking for a sharp, reliable Accounts Payable Specialist to join the finance team of a top-tier firm in Superior, WI. This isn't just a data-entry role - you'll be a vital part of a team that designs and develops everything from coastal marinas to massive industrial structures. If you enjoy the challenge of construction-specific accounting and want to be part of a company that values accuracy and flexibility, we'd love to talk to you.Work Hours: Mo
      We are looking for a sharp, reliable Accounts Payable Specialist to join the finance team of a top-tier firm in Superior, WI. This isn't just a data-entry role - you'll be a vital part of a team that designs and develops everything from coastal marinas to massive industrial structures. If you enjoy the challenge of construction-specific accounting and want to be part of a company that values accuracy and flexibility, we'd love to talk to you.Work Hours: Mo
      • Los Molinos, California
      • Permanent
      • $20.00 - $25.00 per hour
      Join Spherion's team as a Cost Accounting Clerk position in Los Molinos CA!Full Time, 7:30-4:30, Monday through Friday.Career position with great benefits and rewarding work environment.Responsibilities:Process vendor invoices, code and enter accounts payable in accounting system.Process accounts payable check runs.Handle vendor related inquiresFile credit applications with new vendors.W9 requestsAllocations and journal entriesAssist in Preparing Vendor pa
      Join Spherion's team as a Cost Accounting Clerk position in Los Molinos CA!Full Time, 7:30-4:30, Monday through Friday.Career position with great benefits and rewarding work environment.Responsibilities:Process vendor invoices, code and enter accounts payable in accounting system.Process accounts payable check runs.Handle vendor related inquiresFile credit applications with new vendors.W9 requestsAllocations and journal entriesAssist in Preparing Vendor pa
      • Los Molinos, California
      • Permanent
      • $20.00 - $25.00 per hour
      Join Spherion's team as a Cost Accounting Clerk position in Los Molinos CA!Full Time, 7:30-4:30, Monday through Friday.Career position with great benefits and rewarding work environment.Responsibilities:Process vendor invoices, code and enter accounts payable in accounting system.Process accounts payable check runs.Handle vendor related inquiresFile credit applications with new vendors.W9 requestsAllocations and journal entriesAssist in Preparing Vendor pa
      Join Spherion's team as a Cost Accounting Clerk position in Los Molinos CA!Full Time, 7:30-4:30, Monday through Friday.Career position with great benefits and rewarding work environment.Responsibilities:Process vendor invoices, code and enter accounts payable in accounting system.Process accounts payable check runs.Handle vendor related inquiresFile credit applications with new vendors.W9 requestsAllocations and journal entriesAssist in Preparing Vendor pa
      • Fort Myers, Florida
      • Temporary
      • $30.00 - $50.00 per hour
      Spherion Fort Myers is seeking a Temporary Internal Auditor to be responsible for auditing accounting and financial data across various departments at our clients office. Reporting to the Chief Financial Officer, this role ensures financial accuracy, compliance, and integrity of financial documents, data, and processes along with adherence to external regulations and internal policies. This is a temporary role and an on-site position for about 6 months.Res
      Spherion Fort Myers is seeking a Temporary Internal Auditor to be responsible for auditing accounting and financial data across various departments at our clients office. Reporting to the Chief Financial Officer, this role ensures financial accuracy, compliance, and integrity of financial documents, data, and processes along with adherence to external regulations and internal policies. This is a temporary role and an on-site position for about 6 months.Res
      • Fort Wayne, Indiana
      • Temporary
      • $20.00 - $24.00 per hour
      Responsible for managing the day-to-day financial operations of the company. This includes maintaining accurate financial records, managing payroll, and ensuring that all service billing is processed correctly. This role often serves as the "backbone" of the office, coordinating between service technicians and ownership to ensure financial health.Responsibilities:Accounts Receivable (A/R): Process daily service invoices, manage customer billing, and follow
      Responsible for managing the day-to-day financial operations of the company. This includes maintaining accurate financial records, managing payroll, and ensuring that all service billing is processed correctly. This role often serves as the "backbone" of the office, coordinating between service technicians and ownership to ensure financial health.Responsibilities:Accounts Receivable (A/R): Process daily service invoices, manage customer billing, and follow
      • South Charleston, Ohio
      • Permanent
      • $81,000 - $95,000 per year
      Spherion is seeking a proactive, results-oriented Accounting Manager to join our client's established manufacturing team. This "take-charge" leader will be responsible for directing all accounting functions, managing the department, and supervising assistant managers. The ideal candidate will oversee the full cycle of financial reporting-from monthly closing and budgeting to long-term cash management-while ensuring the integrity of internal controls and pr
      Spherion is seeking a proactive, results-oriented Accounting Manager to join our client's established manufacturing team. This "take-charge" leader will be responsible for directing all accounting functions, managing the department, and supervising assistant managers. The ideal candidate will oversee the full cycle of financial reporting-from monthly closing and budgeting to long-term cash management-while ensuring the integrity of internal controls and pr

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