Sox Specialist

ABOUT NU Nu serves more than 140 million customers, guided by a mission to fight complexity and empower people. The company has been leading an industry transformation through innovative products and human-centered services.   Proprietary technology and data at scale power Nu’s digital platform, built to promote financial access, advancement, and transparency. Its business model thrives on customer love and lower costs, feeding a flywheel of growth and profitability. Visit our Institutional Page https://www.nu.com/2026-en About the Role As a SOX Specialist in Nubank's SOx Internal Controls team, you will own the ICFR cycle for a defined portfolio of processes, from walkthroughs to audit-ready testing. As a second line function, we challenge process and control owners so that management can sign its SOx 302/404 conclusions with confidence. This role is built on strong accounting and financial statement skills. You should be able to define materiality and scope of accounts by reading the Group's financial statements, and apply GAAP (mainly IFRS) to design controls that prevent material misstatements on a timely basis. Your accounting and disclosure knowledge is what lets you hold deep discussions with Finance specialists and with the external auditors throughout the audit. YOU’LL BE RESPONSIBLE FOR - Owning the ICFR cycle for a defined process portfolio: Risk and Control Matrix (RCM), narratives, walkthroughs, TOD and TOE. - Linking the risks identified in the RCM directly to the financial statement line item (FSLI). - Applying Nu's internal methodology and tying Risk → Assertion → Objective → Control → Evidence. - Determining technologies in scope and deciding when to request SOC reports (ITGC). - Challenging process and control owners, and treating IPE/EUC in design and testing. - Executing TOE according to sampling and RoMM, and independently producing audit-ready workpapers. - Drafting deficiency texts that size impact, magnitude and probability on the financial statements, and tracking remediation with the first line. - Contributing to cross-functional discussions with IT, Finance, first line and external audit counterparts on your scope. - Using low-code automation and AI with a risk lens, never as a substitute for professional skepticism. - Leading a specific pack, process or workstream, sharing what you learn and supporting teammates. - Contributing to cross-functional discussions with IT, first line and external audit counterparts on your scope. - Deal with complex and increasingly ambiguous problems that involve several stakeholders, trade-offs between speed and rigor, and a busy calendar of changes and new geographies, with no predefined path to the solution.   WHAT WE'RE LOOKING FOR SOMEONE WHO HAS - Education: Degree in Accounting, Economics or Business Administration, around 6 years of experience in similar positions. - At least one of following experiences: Big 4 integrated audit; public-company Internal Audit with an annual SOX cycle; 2LoD Internal Controls / SOX office; controllership experience. - Fluent English (written and spoken) to document workpapers and manage stakeholders around the world. - Independence on scoped projects: you close SOX deliverables with light review, not constant supervision. - Deep understanding of accounting principles, mainly IFRS (for example, IFRS 9, IFRS 18), and of financial statement disclosure. - Ability to read the Group's financial statements to define materiality and scope of accounts. - Ability to explain which assertion a control mitigates and how its failure becomes a misstatement. - Working knowledge of COSO 2013 and PCAOB standards, including AS 2201. - Knowledge of AI tools and light-coding programs (Databricks, Cursor, Gemini). Build no-code/low-code AI automations independently and weighs initiatives by ROI, effort and risk. WORK SETUP Location Sao Paulo, Brazil Work model Hybrid Office requirement 2 days per week at the office.   OUR BENEFITS - Chance of earning equity at Nubank - Food/ Meal Card (Vale-Refeição and/or Vale Alimentação) - Public Transportation Commuting Benefit (Vale-Transporte) - NuCare – Psychological, Financial and Legal Assistance Program - Life Insurance - Medical Plan - Dental Plan - NuLanguage – Language Course Program - Nucleo - Our learning platform of courses - Extended Parental Leave - Daycare Allowance - Parental Consultancy - Work-from-home Allowance - Gym Partnerships - 30 days of paid vacation - Relocation Assistance Package, if applicable Our recruitment process may involve the use of artificial intelligence–enabled tools, such as automated interview transcription and analysis, to support the evaluation process. Artificial intelligence is not used to make final hiring decisions; all decisions are made by human reviewers. To maintain a consistent and fair process for every candidate, Nu does not provide individualized technical feedback. See how our policy works here https://script.google.com/a/macros/nubank.com.br/s/AKfycbwvrewE58oGSbRWIVv8CyCWN68GLxpPVsfYYXv-ZHg94QFsTJmi82rF1x0yt-OTs2W0DQ/exec