Leads comfort letter engagements for financing transactions, coordinating with audit teams, external counsel, and stakeholders. Reviews comfort letters and related audit documentation, applies GAAS and accounting standards, manages timelines, staffing, budgets, and engagement economics, and analyzes financial information for risks and exceptions. Coaches audit staff, resolves complex issues, maintains independence and professional standards, and uses technology and automation to improve workflow efficiency.
The Opportunity
As a Manager in Center of Excellence - Comfort Letter - External Audit, you will lead specialized audit support within our Assurance practice, focusing on the preparation and completion of comfort letters for a wide variety of financing transactions. The Comfort Letter Center of Excellence (CL COE) partners closely with audit engagement teams, external counsel, and other key stakeholders, including Accounting and SEC Services, to deliver high-quality, consistent work.
As a Manager, you will motivate and develop teams, coach staff through complex workstreams, manage performance, and exercise sound professional judgment while maintaining independence, integrity, and attention to detail. In this role at PwC, you will oversee comfort letter procedures, coordinate with stakeholders, manage timelines and deliverables, and leverage technology, process improvements, and technical expertise to enhance quality and efficiency throughout the engagement lifecycle.
Responsibilities
- Leading comfort letter workstreams from scoping through completion, moving deliverables through review at deal speed
- Coordinating with engagement teams and underwriter's counsel to facilitate comfort letter requests and resolve issues
- Reviewing comfort letters, circle-ups, management representation letters, due diligence affirmation letters, and related EGA documentation for quality and compliance
- Applying auditing methodologies, GAAS, and accounting standards to evaluate disclosures, supporting schedules, and related audit evidence
- Managing project timelines, work allocation, capacity, issue tracking, and status across multiple client engagements
- Coaching AC, associate, and senior associate team members through technical guidance, review feedback, and day-to-day development
- Monitoring budgets and engagement economics, including use of pricing tools, and supporting Senior Managers and Directors with financial management
- Analyzing complex financial information to identify risks, exceptions, and matters requiring further follow-up
- Communicating with engagement leaders, client stakeholders, and external parties to clarify requests, resolve issues, and document decisions
- Leveraging digital tools and automation to improve workflow efficiency, data handling, and document preparation
- Upholding professional standards, independence requirements, and firm policies throughout each engagement
What You Must Have
- At least a Bachelor's degree
- At least 4 years of experience
- An active CPA License
What Sets You Apart
- Preference for a Bachelor's degree in at least one of the following fields of study: Accounting
- Demonstrating external audit comfort letter experience across multiple clients and transactions
- Reviewing comfort letters, circle-ups, representation letters, due diligence letters, and related audit documentation
- Applying financial reporting, disclosure, GAAS, and internal control knowledge in comfort letter engagements
- Managing multiple workstreams, deadlines, staffing, budgets, and engagement economics
- Coordinating effectively with engagement teams, underwriter's counsel, and other key stakeholders
- Coaching onshore and offshore team members through work review, technical guidance, and feedback
- Handling complex issues and time-sensitive deliverables in high-pressure deal environments
The salary range for this position is: $99,000 - $252,450. For residents of Washington state the salary range for this position is: $99,000 - $297,000. Actual compensation within the range will be dependent upon the individual's skills, experience, qualifications and location, and applicable employment laws. All hired individuals are eligible for an annual discretionary bonus. PwC offers a wide range of benefits, including medical, dental, vision, 401k, holiday pay, vacation, personal and family sick leave, and more. To view our benefits at a glance, please visit the following link: https://pwc.to/benefits-at-a-glance
As PwC is an equal opportunity employer, all qualified applicants will receive consideration for employment at PwC without regard to race; color; religion; national origin; sex (including pregnancy, sexual orientation, and gender identity); age; disability; genetic information (including family medical history); veteran, marital, or citizenship status; or, any other status protected by law.
PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy.
Learn more about how we work: https://pwc.to/how-we-work
For only those qualified applicants that are impacted by the Los Angeles County Fair Chance Ordinance for Employers, the Los Angeles' Fair Chance Initiative for Hiring Ordinance, the San Francisco Fair Chance Ordinance, San Diego County Fair Chance Ordinance, and the California Fair Chance Act, where applicable, arrest or conviction records will be considered for Employment in accordance with these laws. At PwC, we recognize that conviction records may have a direct, adverse, and negative relationship to responsibilities such as accessing sensitive company or customer information, handling proprietary assets, or collaborating closely with team members. We evaluate these factors thoughtfully to establish a secure and trusted workplace for all.
Applications will be accepted until the position is filled or the posting is removed, unless otherwise set forth on the following webpage. Please visit this link for information about anticipated application deadlines: https://pwc.to/us-application-deadlines
#LI-Hybrid
#BI-Hybrid
As a Manager in Center of Excellence - Comfort Letter - External Audit, you will lead specialized audit support within our Assurance practice, focusing on the preparation and completion of comfort letters for a wide variety of financing transactions. The Comfort Letter Center of Excellence (CL COE) partners closely with audit engagement teams, external counsel, and other key stakeholders, including Accounting and SEC Services, to deliver high-quality, consistent work.
As a Manager, you will motivate and develop teams, coach staff through complex workstreams, manage performance, and exercise sound professional judgment while maintaining independence, integrity, and attention to detail. In this role at PwC, you will oversee comfort letter procedures, coordinate with stakeholders, manage timelines and deliverables, and leverage technology, process improvements, and technical expertise to enhance quality and efficiency throughout the engagement lifecycle.
Responsibilities
- Leading comfort letter workstreams from scoping through completion, moving deliverables through review at deal speed
- Coordinating with engagement teams and underwriter's counsel to facilitate comfort letter requests and resolve issues
- Reviewing comfort letters, circle-ups, management representation letters, due diligence affirmation letters, and related EGA documentation for quality and compliance
- Applying auditing methodologies, GAAS, and accounting standards to evaluate disclosures, supporting schedules, and related audit evidence
- Managing project timelines, work allocation, capacity, issue tracking, and status across multiple client engagements
- Coaching AC, associate, and senior associate team members through technical guidance, review feedback, and day-to-day development
- Monitoring budgets and engagement economics, including use of pricing tools, and supporting Senior Managers and Directors with financial management
- Analyzing complex financial information to identify risks, exceptions, and matters requiring further follow-up
- Communicating with engagement leaders, client stakeholders, and external parties to clarify requests, resolve issues, and document decisions
- Leveraging digital tools and automation to improve workflow efficiency, data handling, and document preparation
- Upholding professional standards, independence requirements, and firm policies throughout each engagement
What You Must Have
- At least a Bachelor's degree
- At least 4 years of experience
- An active CPA License
What Sets You Apart
- Preference for a Bachelor's degree in at least one of the following fields of study: Accounting
- Demonstrating external audit comfort letter experience across multiple clients and transactions
- Reviewing comfort letters, circle-ups, representation letters, due diligence letters, and related audit documentation
- Applying financial reporting, disclosure, GAAS, and internal control knowledge in comfort letter engagements
- Managing multiple workstreams, deadlines, staffing, budgets, and engagement economics
- Coordinating effectively with engagement teams, underwriter's counsel, and other key stakeholders
- Coaching onshore and offshore team members through work review, technical guidance, and feedback
- Handling complex issues and time-sensitive deliverables in high-pressure deal environments
The salary range for this position is: $99,000 - $252,450. For residents of Washington state the salary range for this position is: $99,000 - $297,000. Actual compensation within the range will be dependent upon the individual's skills, experience, qualifications and location, and applicable employment laws. All hired individuals are eligible for an annual discretionary bonus. PwC offers a wide range of benefits, including medical, dental, vision, 401k, holiday pay, vacation, personal and family sick leave, and more. To view our benefits at a glance, please visit the following link: https://pwc.to/benefits-at-a-glance
As PwC is an equal opportunity employer, all qualified applicants will receive consideration for employment at PwC without regard to race; color; religion; national origin; sex (including pregnancy, sexual orientation, and gender identity); age; disability; genetic information (including family medical history); veteran, marital, or citizenship status; or, any other status protected by law.
PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy.
Learn more about how we work: https://pwc.to/how-we-work
For only those qualified applicants that are impacted by the Los Angeles County Fair Chance Ordinance for Employers, the Los Angeles' Fair Chance Initiative for Hiring Ordinance, the San Francisco Fair Chance Ordinance, San Diego County Fair Chance Ordinance, and the California Fair Chance Act, where applicable, arrest or conviction records will be considered for Employment in accordance with these laws. At PwC, we recognize that conviction records may have a direct, adverse, and negative relationship to responsibilities such as accessing sensitive company or customer information, handling proprietary assets, or collaborating closely with team members. We evaluate these factors thoughtfully to establish a secure and trusted workplace for all.
Applications will be accepted until the position is filled or the posting is removed, unless otherwise set forth on the following webpage. Please visit this link for information about anticipated application deadlines: https://pwc.to/us-application-deadlines
#LI-Hybrid
#BI-Hybrid
PwC San Francisco, California, USA Office


405 Howard Street Suite 600, San Francisco, CA, United States, 94105
PwC San Jose, California, USA Office


488 Amaden Boulevard, San Jose, CA, United States, 95110
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