Controller job description template: company size, the close, the CPA line and the exempt tests
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"Controller: oversee all accounting operations, ensure accurate financial reporting" describes a first finance hire at a 60-person company who still runs payroll, a corporate controller with a team of twelve and a Big Four audit, a public company controller who owns the 10-Q, and a plant controller who lives in standard costs and inventory variances. Each seat needs a different person, and a vague posting draws all of them plus a few accountants who are not ready. A useful controller job description says what the company looks like financially, what the controller owns (the close, statements, controls, audit, tax coordination), who reports to them, the systems, and whether the CPA is required or preferred and why. Below are the seat types, a copy-ready template, the CPA and classification lines with sources, screening and scorecard rows, and common mistakes. For the first call, use the controller screening questions.
Name the seat first
| Seat | What the work looks like | Must-have that separates it |
|---|---|---|
| First or solo controller (small private company) | Hands-on close, building processes, payroll and AP oversight, first audit or review, board reporting | Has built a close process from scratch and done the entries themselves |
| Corporate controller (mid-market) | Leads the accounting team, monthly close, consolidations, audit, internal controls, policy | Has led a team through an audit with few adjustments and shortened a close |
| Public company controller | SEC reporting, internal control over financial reporting, technical accounting memos, audit committee materials | Has owned quarterly and annual filings and worked through control testing with auditors |
| Plant or division controller | Standard costs, inventory, variances, capital projects, site budgets, partnership with operations | Has explained a cost variance to an operations manager and fixed its cause |
| Assistant controller | Runs the close day to day, reconciliations review, audit requests, supervises staff accountants | Has run a close calendar and reviewed others' work |
BLS describes controllers as directing the preparation of financial reports and notes they often oversee the accounting, audit and budget departments (BLS Occupational Outlook Handbook, financial managers, last modified August 27, 2026). Your posting should say which of those this controller owns. Then settle the facts: revenue range or stage, entity count and countries, ERP, current close length, audit firm type, team size, whether the company is public or planning a financing, and who the controller reports to.
CPA and classification lines, with sources
Not legal advice. The points below were checked against NASBA, the BLS Occupational Outlook Handbook, the federal regulations and Department of Labor fact sheets as of October 2026. CPA licensure is set by each state board of accountancy; confirm with the board and with counsel.
Required or preferred. BLS notes that CPAs are licensed by their state's board of accountancy and must pass an exam (BLS financial managers profile, linked above). Decide whether the work needs one. A controller who leads technical accounting positions with auditors, or who prepares public company filings, often benefits from the credential; a hands-on controller at a small private company may not. Write "CPA required", "CPA preferred" or "CPA or equivalent public accounting experience" deliberately, and give the reason in one line.
Licensure pathways are changing. NASBA reports that it and the AICPA updated the Uniform Accountancy Act in 2025 to add a pathway of a bachelor's degree in accounting, two years of experience and the CPA Exam, alongside the 150-hour route and a graduate degree route, with implementation varying by jurisdiction (NASBA, December 23, 2025). If your posting says "CPA or CPA-eligible", do not spell out a credit-hour rule; the candidate's state decides. Verify a license through CPAverify, which NASBA describes as covering 53 participating jurisdictions, or the state board directly.
Exempt or nonexempt. A controller whose primary duty is managing the accounting department, who customarily directs two or more full-time employees and whose hiring recommendations carry particular weight may meet the executive exemption (DOL Fact Sheet 17B). Accounting is listed among the learned professions, and certified public accountants generally meet the duties requirements for that exemption (29 CFR 541.301). Both require a salary of at least the standard level, which the Department of Labor lists as $684 a week. Check state law, which can set a higher threshold.
The controller job description template
[Corporate / Plant / Division / Assistant] Controller
[Company], [city, state] — [On-site / Hybrid: days], travel about
[N]% [to sites or entities]
Pay: $[min]–$[max] per year, plus [bonus / equity, if any].
[Benefits summary, if required.] [Exempt, after review.]
SUMMARY
We are a [private / public / PE-backed] [industry] company with
about $[range] in revenue, [N] entities in [countries], on [ERP].
You will own accounting: the monthly close (now about [N] days),
financial statements, internal controls and the [annual audit /
review] with [audit firm type]. You will lead a team of [N]
[staff accountants, AP, payroll] and report to [CFO / CEO].
WHAT YOU WILL DO
- Run the close to [N] days with reconciliations reviewed and
documented.
- Prepare monthly financial statements and a variance commentary
for [leadership / the board / lenders].
- Own internal controls and the audit timetable, including
[technical accounting memos].
- [Public: prepare quarterly and annual filings with (team).]
- [Plant: set and maintain standard costs; explain variances.]
- Coordinate [tax / treasury / FP&A] where they sit elsewhere.
- Hire, train and review the accounting team.
YOU MUST HAVE
- Bachelor's degree in accounting or a related field.
- [N] years in accounting, including [N] leading a close and
people.
- Has led or closely supported an external audit.
- [CPA license, if the seat needs it, with the reason.]
NICE TO HAVE
- CPA [if not required], experience with [ERP], [industry
accounting topics], [multi-entity consolidation].
If you meet the must-haves and none of these, please apply.
HOW WE HIRE
[Recruiter screen; conversation with (CFO); a case of at most
(N) minutes reviewing a trial balance or flux analysis we provide;
meeting (FP&A / operations) partners.]
[EEO STATEMENT]
Need an adjustment to apply or interview? Contact [address].Pay and EEO
Post the approved range and check pay transparency laws by state. BLS publishes pay data for financial managers, the group that includes controllers, in the Handbook profile linked above; this page does not quote figures. Close with a short EEO statement and an accommodation contact.
From must-haves to screening questions and scorecard rows
| Must-have | Screening question | Scorecard competency | Evidence of a strong answer |
|---|---|---|---|
| Close ownership | "How many days was your close when you started, how many when you left, and what changed?" | Process leadership | Specific days, the bottlenecks removed, controls kept intact |
| Audit | "Tell me about your last audit. What adjustments came up, and what did you change afterward?" | Reporting accuracy | Names adjustments honestly and the process fix that followed |
| Technical accounting | "Describe an accounting judgment you documented, such as revenue recognition or a lease. How did you reach the conclusion?" | Technical judgment | Cites the standard, the facts, the alternatives and who agreed |
| Controls | "What control did you add or redesign because something went wrong?" | Risk and controls | A real failure, a proportionate control and evidence it worked |
| Team leadership | "Who on your team grew the most under you, and what did you do?" | People leadership | A specific person, a plan, and a promotion or new responsibility |
| CPA (if required) | "Which state issued your license, and is it active?" | Not scored: verified | State and status, checked in CPAverify |
The later rounds are in the interview guide for finance roles, and the first months in the 30-60-90 day plan for controllers. If you are hiring the team underneath too, start from the accountant job description template, and to source, adapt the Boolean search strings for accountants with controller titles.
Common mistakes in controller job descriptions
Hiding that it is also the CFO job
If the controller will also own cash, banking, budgeting and the board deck, say so. Candidates who want a pure accounting role will opt out; those who want the bigger job will lean in.
No numbers about the close or the audit
The current close length and audit status are the first things a strong candidate asks. Put them in the summary.
"CPA required" by habit
Requiring a license the work does not use shrinks the pool. Require it only with a reason.
A list of every accounting task
A controller who will do the entries and one who will review a team's entries are different hires. Say how hands-on the job is.
Unnamed systems
Name the ERP and the consolidation tool, and accept similar systems. A failed ERP migration is worth disclosing too.
Before you publish
- Company stage, revenue range, entities, ERP and close length are in the summary.
- Team size and reporting line are stated, and so is any CFO-type scope.
- The CPA line is required, preferred or absent on purpose, with the reason.
- Classification has been reviewed against the executive or professional tests.
- The pay range, EEO statement and accommodation contact close the posting.
Questions people ask
Does a controller need to be a CPA?
Not in most industry seats, but many employers prefer it. Decide based on the work: a controller who leads technical accounting positions with auditors or prepares public company filings benefits from it, while a hands-on controller at a small private company may not need it. If you require it, verify the license through CPAverify or the state board.
What is the difference between a controller and a CFO?
A controller runs accounting: the close, financial statements, controls and the audit. A CFO owns financial strategy, capital, investor relations and planning. In smaller companies one person may do both, and the posting should say so plainly.
Is a controller exempt from overtime?
Usually, if the duties and salary tests are met. A controller who manages the accounting department and directs two or more full-time employees may fit the executive exemption, and certified public accountants generally meet the duties part of the learned professional exemption. The salary must be at least the standard level, $684 a week as listed by the Department of Labor. Check state law.
What changed about CPA licensure?
NASBA and the AICPA updated the Uniform Accountancy Act in 2025 to add a pathway of a bachelor's degree in accounting, two years of experience and the exam, alongside the 150-hour route. Each jurisdiction must adopt it in its own law, so dates vary.