JobotNewAssistant Controller - Family Office JobotAssistant Controller - Family OfficeBeverly Hills, CA$150,000–$225,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Reviewing and assessing quarterly budget to actual variances and preparing a quantitative and qualitative analysis, including line item and Executive Summary analyses, on the Company’s actual results relative to the budget.
JobotNewCorporate Audit Manager JobotCorporate Audit ManagerLos Angeles, CA$140,000–$180,000 / yearManages and oversees all grants accounting, as assigned, after receipt of grant award to sunsetting of grant to ensure the organization reports, modifies, invoices and closes out grants, contracts and awards timely, completely and accurately to comply with all applicable codes, regulations, OMB Super Circular, grant conditions and grant reporting requirements. Maintains knowledge of current federal issues relating to Grants & Single Audits of state, local government and non-profit organizations; interprets OMB (Office of Management and Budget) circulars for grants and contracts.
JobotNewAccounting Manager JobotAccounting ManagerPasadena, CA$85,000–$100,000 / hourInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Excellent communication and interpersonal skills, with a proven ability to communicate complex financial information in an easy-to-understand manner.
JobotNewAccounting Manager (Revenue) JobotAccounting Manager (Revenue)Los Angeles, CA$120,000–$150,000 / yearThe ideal candidate will bring strong technical accounting expertise, hands-on experience with ASC 606, and the ability to collaborate effectively across finance and operational teams to ensure accurate financial reporting, regulatory compliance, and scalable processes. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
JobotNewPlant Accounting Manager - Consumer Manufacturing JobotPlant Accounting Manager - Consumer ManufacturingEast Los Angeles, CA$130,000–$145,000 / yearWhat really sets us apart is the way we partner across teams—finance works closely with operations, giving you real visibility into what’s happening on the plant floor and the ability to make a direct impact. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
JobotNewAccounting Manager (Real Estate) JobotAccounting Manager (Real Estate)Hidden Hills, CA$105,000–$130,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The ideal candidate will come with 5+ years experience, coming from either the commercial or residential real estate investment/management sector!
JobotNewCost Accounting Manager JobotCost Accounting ManagerVernon, CA$120,000–$140,000 / yearFounded decades ago and based in Los Angeles, CA, with operations supporting multiple manufacturing facilities, we are a leading producer of high-quality prepared food products serving retail, private label, and foodservice customers. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
JobotNewConstruction Project Accounting Manager JobotConstruction Project Accounting ManagerGardena, CA$100,000–$150,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
JobotNewSenior Accountant - $130,000 JobotSenior Accountant - $130,000Los Angeles, CA$115,000–$130,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
Kinetic Personnel GroupAccounting Manager Kinetic Personnel GroupAccounting ManagerGarden Grove, CATemporaryWeâre urgently seeking a decisive, hands-on Accounting Manager to take command of daily accounting operations and lead a high-performing team across A/P, A/R, collections, and payroll. This role demands accuracy, speed, and strong leadership to keep financial processes tight and the organization moving.
Vaco LLCNewAccounting Manager Vaco LLCAccounting ManagerLos Angeles, CA$55–$65Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Kinetic Personnel GroupAccounts Payable Kinetic Personnel GroupAccounts PayablePlacentia, CAThe ideal candidate is detail-oriented, organized, and comfortable working in a conservative business setting (no jeans; business attire required). This role processes 50â60 invoices daily in a paper-heavy environment that requires strong auditing skills, accuracy, and consistent follow-up.
Vaco LLCSEC/Technical Accounting Manager - Remote Vaco LLCSEC/Technical Accounting Manager - RemoteEl Segundo, CARemote$95–$115Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewInterim Accounting Manager Vaco LLCInterim Accounting ManagerIrvine, CA$65–$70Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. The Accounting Manager consultant will lead the firm’s financial operations, oversee HR?related processes, and serve as a client?facing partner to internal teams and external stakeholders.
Vaco LLCNewAccounting Supervisor Vaco LLCAccounting SupervisorCosta Mesa, CA$115,000–$130,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
MV TransportationNewAccounting Manager (Floating) MV TransportationAccounting Manager (Floating)Los Angeles, CA$95,000–$111,425Responsibilities: MV Transportation is seeking an experienced floating Accounting Manager to plan, direct, and administer all work pertaining to financial reviews, payroll, Human Resources, and purchase order reconciliation for a large multi-location environment. Perform month-end and year-end closing functions to include accrual and expense tracking, journal entries, variance analysis, and oversee semi-annual inventories.
MV TransportationNewAccounting Manager MV TransportationAccounting ManagerLong Beach, CA$70,000–$75,000Responsibilities: MV Transportation is seeking an experienced Accounting Manager to plan, direct, and administer all work pertaining to financial reviews, payroll, Human Resources, and purchase order reconciliation for a large multi-location environment. Perform month-end and year-end closing functions to include accrual and expense tracking, journal entries, variance analysis, and oversee semi-annual inventories.
Manatt Phelps & Phillips LLPAssistant Controller Manatt Phelps & Phillips LLPAssistant ControllerLos Angeles, CA$180,000–$215,000 / yearThe Assistant Controller will supervise the Accounting Manager and Payroll Manager; and will collaborate closely with the Controller to implement best practices, maintain internal controls, support strategic financial initiatives while supporting a team with diverse professional strengths through clear, hands‑on leadership. • Oversee the firm's cash flow and treasury functions, including liquidity monitoring, cash forecasting, and implement cash management strategies and policies that safeguard funds and uphold the firm's financial stability and liquidity targets.
Vertical Careers, Inc.Assistant Controller Vertical Careers, Inc.Assistant ControllerSan Gabriel, CAOperating with a high degree of independence, the Assistant Controller partners closely with the Corporate Controller and executive leadership, leads a team of reporting professionals, and plays a key role in maintaining the Bank’s compliance posture as a publicly traded financial institution. The Assistant Controller – Financial Reporting & Technical Accounting is a senior leadership role responsible for overseeing the Bank’s regulatory reporting, supporting SEC reporting, and managing technical accounting matters.
Vertical Careers, Inc.FVP, Assistant Controller [2 Openings] for well established large global bank/financial institution Vertical Careers, Inc.FVP, Assistant Controller [2 Openings] for well established large global bank/financial institutionSan Gabriel, CAThe Assistant Controller – Accounting Operations is a key leader within the Finance organization, responsible for overseeing the company's core accounting functions and ensuring the accuracy and integrity of the financial close process. This role manages day-to-day accounting operations, leads the general ledger and reconciliation framework, and drives continuous improvement in processes and controls.
Forma Life SciencesAssistant Controller/Controller Forma Life SciencesAssistant Controller/ControllerIrvine, CA$130,000–$200,000This role offers exposure to the full lifecycle of finance leadership in a growing company, including technical accounting, financial reporting, cash planning, budgeting, forecasting, internal controls, team leadership, executive communication, Board and shareholder reporting support, audit readiness, and cross-functional business partnership. For the right candidate, this role provides significant breadth and visibility across the full finance function, including the opportunity to lead core accounting operations, influence business decisions, partner with senior leadership, support Board-level and shareholder reporting, and help build the systems, processes, and team needed for Forma’s next stage of growth.
Madison-DavisFVP, Assistant Controller - Financial Reporting and Technical Accounting Madison-DavisFVP, Assistant Controller - Financial Reporting and Technical AccountingEl Monte, CAA growing financial institution is seeking an Assistant Controller Financial Reporting & Technical Accounting to oversee regulatory reporting, technical accounting, SEC reporting support, and internal control processes. This is a highly visible leadership role that will partner closely with executive leadership and play a key role in enhancing accounting operations, reporting accuracy, and process improvement initiatives.
Cathay General BancorpFVP, Assistant Controller - Financial Reporting and Technical Accounting Cathay General BancorpFVP, Assistant Controller - Financial Reporting and Technical AccountingEl Monte, CAOperating with a high degree of independence, the Assistant Controller partners closely with the Corporate Controller and executive leadership, leads a team of reporting professionals, and plays a key role in maintaining the banks compliance posture as a publicly traded financial institution. The Assistant Controller - Financial Reporting & Technical Accounting is a senior leadership role responsible for overseeing the banks regulatory reporting, supporting SEC reporting, and managing technical accounting matters.
Developmental Pathways Inc.Payroll Manager - (Assistant Controller) Developmental Pathways Inc.Payroll Manager - (Assistant Controller)Van Nuys, CAFull timeWe are seeking an experienced Assistant Controller / Payroll Specialist to manage core accounting operations, financial reporting, and payroll processing in a fast-moving, multi-entity environment. Conduct general ledger accounting activities, including journal entries, account reconciliations, and month-end/year-end close processes.
OPAL Fuels Inc.Assistant Controller OPAL Fuels Inc.Assistant ControllerCADecline to answerHispanic or LatinoWhite, not Hispanic or LatinoBlack or African-American, not Hispanic or LatinoAsian, not Hispanic or LatinoNative Hawaiian or Other Pacific Islander, not Hispanic or LatinoAmerican Indian or Alaskan Native, not Hispanic or LatinoTwo or More Races, not Hispanic or Latino. An "Armed forces service medal veteran" means a veteran who, while serving on active duty in the U.S. military, ground, naval or air service, participated in a United States military operation for which an Armed Forces service medal was awarded pursuant to Executive Order 12985.
TEEMAAssistant Controller TEEMAAssistant ControllerValencia, CA$150,000–$180,000Reporting to the VP of Finance & Corporate Controller, you’ll lead core accounting functions, guide a high-performing team, and help drive compliance and process excellence across the organization. We’re seeking a detail-driven Assistant Controller to support the integrity of our financial reporting and internal controls.
Novogradac and Company LLPAssistant Controller Novogradac and Company LLPAssistant ControllerLong Beach, CaliforniaBachelor’s degree in Accounting or Finance plus a minimum of 7-10 years of progressively responsible accounting or finance experience, including 3-5 years in a supervisory or managerial role and/or an appropriate balance of education and work experience. Monitor workflow and quality of work, provide feedback and set-up training plans for Accounting Operations teams including General Ledger, Accounts Payable, Accounts Receivable and Time & Billing.
Metropolis Technologies, Inc.Director, Assistant Controller Metropolis Technologies, Inc.Director, Assistant ControllerLos Angeles, CA$170,000–$215,000 / yearThe actual base salary offered is determined by a number of variables, including, as appropriate, the applicant''s qualifications for the position, years of relevant experience, distinctive skills, level of education attained, certifications or other professional licenses held, and the location of residence and/or place of employment. From transforming parking into a seamless drive-in, drive-out experience for millions of Members to expanding our intelligence layer across retail and hospitality, we are building a world that feels instinctive and magical.
MetropolisDirector, Assistant Controller MetropolisDirector, Assistant ControllerLos Angeles, CA$170,000–$215,000 / yearThe actual base salary offered is determined by a number of variables, including, as appropriate, the applicant's qualifications for the position, years of relevant experience, distinctive skills, level of education attained, certifications or other professional licenses held, and the location of residence and/or place of employment. From transforming parking into a seamless drive-in, drive-out experience for millions of Members to expanding our intelligence layer across retail and hospitality, we are building a world that feels instinctive and magical.
Strategic EmploymentAssistant Controller Strategic EmploymentAssistant ControllerLos Angeles, CA$170,000–$200,000 / yearIf you've owned a month-end close, managed a team, and actually understand what it means to operate inside a vertically integrated consumer or luxury brand this is worth a conversation. You'll drive close process, lead a team of four, and work directly with senior leadership in a fast-moving, entrepreneurial environment where the work is visible and the stakes are real.
Cathay General BancorpFVP, Assistant Controller - Accounting Operations Cathay General BancorpFVP, Assistant Controller - Accounting OperationsEl Monte, CAIf you would like to contact us regarding the accessibility of our website or need assistance completing the application process, please contact Mickey Hsu, FVP, Employee Relations Manager, at 626-582-7370 or mickey.hsucathaybank.com. We welcome applications for employment from all qualified candidates, regardless of race, color, ethnicity, ancestry, citizenship, gender, national origin, religion, age, sex, including pregnancy and related medical conditions, childbirth and breastfeeding, reproductive health decision-making, sexual orientation, gender identity, expression, genetic information or characteristics, disability, or medical condition, military status, or status as a protected veteran, or any other status protected by applicable law.
SimplePractice LLCAssistant Controller SimplePractice LLCAssistant ControllerCA$200,000–$250,000 / yearSimplePractice is looking for an Assistant Controller to own the core accounting operations of the business - general ledger integrity, month-end close, internal controls, treasury, and cross-functional partnership - at a pivotal moment in the company''s growth. Oversee AP operations, payroll accounting, fixed asset accounting, prepaid tracking, and intercompany accounting across US and international entities including our Mexico subsidiary.
TriMas CorpAssistant Controller TriMas CorpAssistant ControllerCommerce, CALead the monthly and quarterly close cycles, supporting the team as necessary to prepare the full set of financial statements and present to the Controller. Lead the annual budget process, ensuring timely completion of deliverables and challenging departments with respect to expense, capital productivity, and headcount plans.
Alliance Resource GroupAssistant Controller Alliance Resource GroupAssistant ControllerEl Monte, CAWe are seeking a detail-oriented and highly motivated Assistant Controller to support the accounting and financial reporting functions of a growing financial services firm. This role will play a critical part in ensuring the integrity of financial data, maintaining compliance with regulatory requirements, and supporting strategic financial initiatives.
All Care TherapiesAssistant Controller - Healthcare All Care TherapiesAssistant Controller - HealthcareCerritos, CAThis role is designed for a proactive leader who thrives in a dynamic, "roll-up-your-sleeves" environment and is committed to ensuring the accuracy and efficiency of our multi-entity financial systems while serving as a key partner to the CFO and executive leadership. This is a pivotal role where the candidate will be directly involved in daily execution, including making journal entries and ensuring data integrity, while simultaneously mentoring our team in India to become self-reliant.
True ClassicNewAssistant Controller True ClassicAssistant ControllerLos Angeles, CAThis role is ideal for someone who is execution-oriented, detail-focused, operationally strong, and people-focused and can drive accountability, develop teams, and ensure flawless execution across all accounting processes in a fast-paced, evolving environment. True Classic is hiring an Assistant Controller to take ownership of day-to-day accounting operations, financial close execution, team leadership, and financial reporting accuracy across the organization.
Howmet AerospaceAssistant Controller, CAM Fasteners Howmet AerospaceAssistant Controller, CAM FastenersBrea, CAFull timeCollaborate closely with site leadership to influence operational decisions, drive continuous improvement, and ensure the financial health of multiple P&Ls within a dynamic environment featuring fully internalized engineering, testing, and production. ' This role is designed for a collaborative leader who excels at translating financial data into action, supporting the CAM Fasteners Controller and leadership team in achieving both operational and financial goals.
Adams Rite AerospaceNewAssistant Controller Adams Rite AerospaceAssistant ControllerFullerton, CAFull timeCapital projects & post-implementation audit — evaluate capital requests beyond payback and ROI, stress-test the productivity and savings case, and audit projects after implementation to confirm the promised productivity was actually delivered. The business is highly decentralized — decisions are made locally, leaders are accountable for their own results, and performance is managed around TransDigm’s value drivers: value-based pricing, cost productivity, and profitable new business.
ParentSquare IncAssistant Controller ParentSquare IncAssistant ControllerCARemote$180,000–$200,000 / yearParentSquare and RemindHub, our flagship products, serve over 22 million students and drive our mission by providing unified communications tools -forms, sign ups, payments, RSVPs, direct messaging, language translations, chat and more. Leadership & Partnership: Mentor junior staff and act as a bridge between Accounting and FP&A to turn financial data into actionable business insights.
Brilliant CornersAssistant Controller Brilliant CornersAssistant ControllerLos Angeles, CA$125,000–$140,000We implement a broad array of scattered-site, one-on-one supportive housing, and clinical case management programs through partnerships with developmental services, homeless services, veterans’ services, and health care sectors. 5+ years of progressive accounting experience, including hands-on general ledger accounting, month-end close, bank reconciliations, and payment processing controls.
Century GroupNewCGP: Assistant Controller TTH Century GroupCGP: Assistant Controller TTHLos Angeles, CA$60–$70 / hourCollaborate with external accountants, tax advisors, and audit teams to ensure compliance and accuracy. Facilitate investor communications and reporting, including updates for institutional and high-net-worth stakeholders.
Ouraring IncAssistant Controller Ouraring IncAssistant ControllerCA$170,000–$200,000 / yearOur award-winning products help our global community gain a deeper knowledge of their readiness, activity, and sleep quality by using their Oura Ring and its connected app. While most offers will be closer to the starting range, successful candidates' pay will be determined based on job-related skills, experience, qualifications, work location, internal peer equity, and market conditions.
Banc of CaliforniaVP, Assistant Controller Banc of CaliforniaVP, Assistant ControllerSanta Ana, CaliforniaEstablish and maintain strong working relationships with the Controllership team, Human Resources, Financial Reporting, Treasury, FP&A, Enterprise Risk, Corporate Real Estate and Business Operations to support business knowledge transfer, strategic initiatives and improve financial processes. As the largest independent bank headquartered in California, the bank offers a broad range of loan and deposit products and services through a network of full-service branches and regional offices, as well as through digital and nationwide capabilities.
Precision Castparts CorpAssistant Controller Precision Castparts CorpAssistant Controllervalencia, CA$113,700–$140,000 / yearPrepares timely and comprehensive reports including analysis of financial data, statements, and audits covering daily flex, weekly battle plan, and monthly and quarterly business reviews. is the market leader in manufacturing large, complex structural investment castings, airfoil castings, forged components, aerostructures and highly engineered, critical fasteners for aerospace applications.
Faraday & Future IncAssistant Controller Faraday & Future IncAssistant ControllerLos Angeles, CA$160,000–$180,000 / yearBasic Qualifications: • Bachelor's Degree in Accounting or Finance • 10+ years experience in general accounting in a publicly traded company (MUST) • Strong budgeting, financial forecasting and financial analysis skills • Manufacturing or OEM experience is a must have • Extensive general accounting experience and knowledge • Exceptional leadership abilities • SAP HANA working experience is preferred • CPA Certification is highly desired. Your Role: As the Assistant Controller, you'll be working with some of the industry's brightest minds to help run the accounting department and implement and monitor the month, quarter and year-end closeout accounting schedules.
AHMC HealthcareAssistant Controller AHMC HealthcareAssistant ControllerWhittier, CaliforniaA-9Alhambra, California 91803 Responsibilities: Financial Information/Analytical Review - Insure that Financial statements, general ledgers, journal entries, supporting workpapers and management are managed in a correct and timely manner. Establishes expectations and plans, sets priorities and manages processes to measure, systematically assess, and implement improvements and maintain achievements within the department.
Howmet AerospaceAssistant Divisional Controller Howmet AerospaceAssistant Divisional ControllerTorrance, CAFull timeContinuous improvement mindsetThe Divisional Assistant Controller supports the financial operations of the division by ensuring accurate financial reporting, maintaining internal controls, and assisting in budgeting, forecasting, and compliance activities. To learn more about the way Howmet Aerospace Inc. is advancing the sustainability of our customers, markets, and communities where we operate, review the 2024 Environmental Social and Governance report at www.howmet.com/esg-report .
DPR Construction IncAssistant Controller - SPW DPR Construction IncAssistant Controller - SPWPasadena, CAAccounting: Participate in potential new project accountants and support for all accountants' performance and career development (suggest training, develop growth plans, etc.) Organize periodic peer group meeting (balance workload, learning component, regional updates, etc.). Specific Areas of Focus Include: Financials: Work with SPW RC on draft financials, attend monthly review meetings, and finalize monthly regional financials - including maintaining/developing various reporting packages.
CBRE Group IncAssistant Fund Controller CBRE Group IncAssistant Fund ControllerLos Angeles, CACBRE serves clients through four business segments: Advisory (leasing, sales, debt origination, mortgage serving, valuations); Building Operations & Experience (facilities management, property management, flex space & experience); Project Management (program management, project management, cost consulting); Real Estate Investments (investment management, development). CBRE Group, Inc. (NYSE:CBRE), a Fortune 500 and S&P 500 company headquartered in Dallas, is the world's largest commercial real estate services and investment firm (based on 2024 revenue).
Karman Holdings IncAssistant Controller Karman Holdings IncAssistant ControllerHuntington Beach, CAITAR REQUIREMENTS: To conform to U.S. Government export regulations, certain positions may require applicants to be a (i) U.S. citizen or national, (ii) U.S. lawful, permanent resident (aka green card holder), (iii) Refugee under 8 U.S.C. § 1157, or (iv) Asylee under 8 U.S.C. § 1158, or be eligible to obtain the required authorizations from the U.S. Department of State. However, employees who have access to the compensation information of other employees or applicants as a part of their essential job functions cannot disclose the pay of other employees or applicants to individuals who do not otherwise have access to compensation information, unless the disclosure is (a) in response to a formal complaint or charge, (b) in furtherance of an investigation, proceeding, hearing, or action, including an investigation conducted by the employer, or (c) consistent with the contractor's legal duty to furnish information.