Job Description

The Director of External Financial Reporting leads the preparation, review, and governance of all external financial disclosures, including SEC filings (Forms 10-K, 10-Q, 8-K), regulatory reporting, and investor relations materials, ensuring full compliance with U.S. GAAP and applicable banking regulations. This role serves as the primary liaison with external auditors, coordinating audit planning, execution, and issue resolution, and ensuring timely and effective communication of key accounting and reporting matters. The Director also oversees the design, documentation, and operating effectiveness of SOX controls over financial reporting, partnering with Internal Audit and process owners to maintain a strong control environment and drive continuous improvement. In addition, the role manages the end-to-end reporting process, including financial statement preparation, and footnote disclosures, while collaborating closely with Finance, Credit, and Compliance to ensure accurate, timely, and consistent financial information. The Director monitors emerging accounting standards and regulatory developments, leads implementation efforts, and provides technical accounting guidance to senior leadership, supporting capital markets activities, regulatory expectations, and enterprise-wide financial transparency.

Below is a list of essential job functions. Additional responsibilities may be assigned in the position.

KEY RESPONSIBILITIES

• Oversee the preparation and filing of SEC reports (Forms 10-K, 10-Q, 8-K) and ensure compliance with U.S. GAAP and SEC regulations;
• Direct the preparation of financial statements, footnotes, MD&A, and earnings release materials;
• Serve as the primary liaison to external auditors, coordinating audit planning, scope, and timelines;
• Lead resolution of any audit findings and accounting matters;
• Ensure timely delivery of audit requests and support efficient audit execution;
• Oversee the design, documentation, and execution of SOX controls over financial reporting;
• Partner with Internal Audit and Chief Risk Officer to monitor control effectiveness, remediate deficiencies, and enhance processes;
• Lead annual SOX scoping, risk assessment, and testing coordination;
• Monitor and implement new accounting standards (e.g., FASB/ASU updates) and regulatory reporting changes;
• Evaluate complex accounting matters and prepare technical accounting memos;
• Maintain and enhance disclosure controls and procedures;
• Ensure consistency across SEC filings, regulatory reports, and investor communications;

ATTITUDES

Builds and sustains strong, collaborative relationships with internal and external stakeholders by demonstrating professionalism, accountability, and respect for diverse perspectives, while reinforcing a culture aligned to the Corporation’s core value:

• Respect – Maintains a professional, solutions-oriented approach while managing change, competing priorities, and deadlines.
• Client Focus – Delivers accurate, timely results through effective prioritization, sound judgment, and ownership.
• Inclusion – Encourages open dialogue, values diverse perspectives, and communicates proactively to drive clarity and alignment.

BEHAVIORS

Demonstrates strong business ethics and honest behaviors and the ability to positively influence and work with others to achieve excellent results by demonstrating:

• Leadership – Leads finance and reporting initiatives, taking ownership of deliverables while supporting cross-functional objectives and team success.
• Integrity – Ensures accuracy, completeness, and consistency across financial reporting, controls, and disclosures.
• Collaboration – Partners effectively across Finance, Credit, and Compliance to deliver timely, well-controlled outcomes.
• Volunteerism – Actively supports and engages in community initiatives aligned with the Corporation’s values.

COMPETENCIES

Reflects skill, good judgement, positive conduct, and personal responsibility for assigned areas. Seeks to implement and leverage services and technologies that create efficiencies by demonstrating:

• Accountability – Takes ownership of financial reporting and related processes, applying strong technical expertise to ensure accuracy and reliability of results.
• Innovation – Drives continuous improvement in reporting, controls, and systems to enhance efficiency, automation, and data integrity.
• Professionalism – Upholds high standards of accuracy, compliance, and control while consistently delivering reliable, well-supported outcomes.

POSITION LEVEL(S) EXPECTATIONS

Director, External Financial Reporting – Leads the Corporation’s external financial reporting function, applying deep expertise in U.S. GAAP, SEC reporting, and regulatory requirements to oversee complex reporting and disclosure matters. Exercises independent judgment in resolving technical accounting matters, managing external audit relationships, and ensuring the effectiveness of internal controls, including SOX. Provides strategic direction, influences cross-functional initiatives, and ensures the delivery of accurate, timely, and transparent financial information to executive leadership, regulators, and investors.

SEEKS PROFESSIONAL DEVELOPMENT OPPORTUNITIES

Embraces training opportunities to advance knowledge of new accounting standards. Complete required online banking classes as assigned.

Requirements

QUALIFICATIONS, EDUCATION, & EXPERIENCE

To perform this role successfully, an individual must be able to effectively execute each essential function with a high degree of technical expertise, judgment, and leadership. This position requires a Bachelor’s degree in Accounting, Finance, or a related field; a CPA designation is strongly preferred. A minimum of 7+ years of progressive experience in external financial reporting, public accounting, or a related field within the financial services industry is required, including experience with SEC reporting and regulatory requirements.

Extensive knowledge of U.S. GAAP, SEC reporting standards, and internal controls over financial reporting (including SOX) is required, along with demonstrated experience managing external audits and complex accounting matters. Strong leadership, communication, and cross-functional collaboration skills are essential.

Employment is contingent upon the successful completion of required background checks. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions of the role.

• LANGUAGE SKILLS: Demonstrates strong written and verbal communication skills, with the ability to interpret complex financial and regulatory information and communicate it clearly and effectively to diverse audiences. Ability to prepare executive-level materials and deliver presentations to senior leadership, auditors, and regulators, while fostering clear, professional, and constructive dialogue across the organization.
• TECHNOLOGY SKILLS: Demonstrates advanced proficiency with financial reporting and data systems, including Oracle, regulatory reporting platforms (e.g., Workiva/Wdesk, Fed Reporter), and Microsoft Office applications. Leverages data and analytical tools (e.g., Excel, Power BI) to drive accuracy, efficiency, and insight in financial and regulatory reporting. Promotes effective use of technology to enhance reporting processes, ensure data integrity, and maintain strong internal controls and documentation standards.
• MATHEMATICAL SKILLS: Demonstrates strong analytical and quantitative skills, with the ability to interpret complex financial data, evaluate trends, and apply advanced financial concepts. Capable of analyzing ratios, variances, and key performance metrics, and translating results into meaningful insights to support financial reporting, decision-making, and regulatory requirements.
• REASONING ABILITY: Applies strong judgment and critical thinking to evaluate complex financial, accounting, and regulatory matters. Ability to analyze multiple variables, assess risks, and develop well-reasoned conclusions in dynamic environments. Interprets guidance and applies it to practical situations, while providing clear recommendations and solutions to support informed decision-making.
• PHYSICAL DEMANDS AND WORK ENVIRONMENT: The physical demands and work environment described here are representative of those that must be met by an employee to successfully perform the essential functions of this position.

While performing the duties of this job, the employee is regularly required to sit; use hands to finger, handle, or feel; and talk or hear. The employee is occasionally required to walk. The employee must occasionally lift and/or move up to 50 pounds. Specific vision abilities required by this job include close and distance vision, color vision, peripheral vision, depth perception, and ability to adjust focus. The noise level in the work environment is usually moderate.

Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.

DISCLAIMER This job description is not an exclusive list of responsibilities and duties. They may change at any time without notice.

BENEFITS

• Medical, Dental, Vision & Life Insurance
• 401K with company match
• Paid Time Off & Recognized Holidays
• Leave policies
• Voluntary Benefit Options (Life, Accident, Critical Illness, Hospital Indemnity & Pet)
• Employee Assistance Program
• Employee Health & Wellness Program
• Special Loan and Deposit Rates
• Gradifi Student Loan Paydown Plan
• Rewards & Recognition Programs and much more!

Eligibility requirements apply.

CNB Bank is an equal opportunity employer and all applicants are considered based on qualifications without regard to sex, race, color, ancestry, religious creed, national origin, sexual orientation, gender identity, physical disability, mental disability, age, marital status, disabled veteran or Vietnam era veteran status. CNB Financial Corporation is an Affirmative Action Employer and is committed to fostering, cultivating and preserving a culture of diversity and inclusion.

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