Senior Analyst, SOX and Internal Controls Faraday FutureSenior Analyst, SOX and Internal ControlsLos Angeles, CA$100,000–$120,000 / yearThe Senior Analyst serves as a subject matter resource on SOX compliance and internal controls by assisting management in identifying financial reporting risks, evaluating control effectiveness, maintaining SOX documentation, and supporting continuous improvement initiatives. The Senior Analyst, SOX and Internal Controls supports the Company's Sarbanes-Oxley (SOX) compliance program and Internal Control over Financial Reporting (ICFR) by coordinating and executing key SOX activities across the organization.
Senior Analyst, SOX And Internal Controls Faraday FutureSenior Analyst, SOX And Internal ControlsEl Segundo, CA$100,000–$120,000 / yearThe Senior Analyst serves as a subject matter resource on SOX compliance and internal controls by assisting management in identifying financial reporting risks, evaluating control effectiveness, maintaining SOX documentation, and supporting continuous improvement initiatives. Your Role: The Senior Analyst, SOX and Internal Controls supports the Company's Sarbanes-Oxley (SOX) compliance program and Internal Control over Financial Reporting (ICFR) by coordinating and executing key SOX activities across the organization.
Manager, Audit, Risk, and Advisory. Universal Music Group NVManager, Audit, Risk, and Advisory.Santa Monica, CA$134,100–$165,000 / yearThe actual base salary offered depends on a variety of factors, which may include, as applicable, the qualifications of the individual applicant for the position, years of relevant experience, specific and unique skills, level of education attained, certifications or other professional licenses held, and the location in which the applicant lives and/or from which they will be performing the job. The department reports administratively to the Group Chief Financial Officer and is responsible for independently assessing operational processes and the quality of internal control at each level in the organization and within all Group companies.
Manager, Audit, Risk, And Advisory. Universal Music Group, Inc.Manager, Audit, Risk, And Advisory.Santa Monica, CA$134,100–$165,000 / yearThe actual base salary offered depends on a variety of factors, which may include, as applicable, the qualifications of the individual applicant for the position, years of relevant experience, specific and unique skills, level of education attained, certifications or other professional licenses held, and the location in which the applicant lives and/or from which they will be performing the job. The department reports administratively to the Group Chief Financial Officer and is responsible for independently assessing operational processes and the quality of internal control at each level in the organization and within all Group companies.
NewVice President, Internal Audit VSP VisionVice President, Internal AuditCAFor roles that are remote (i.e., Work From Home (WFM)) or hybrid (i.e., partial onsite at a VSP location and WFM), must demonstrate a high level of engagement in virtual environments, including maintaining camera presence during meetings to support effective communication and team alignment. Strongly prefer experience presenting audit and consulting project results through written reports and oral presentations to senior management, Audit Committees, and/or Boards of Directors.
SENIOR DIRECTOR, AUDIT Los Angeles County Metropolitan Transportation AuthoritySENIOR DIRECTOR, AUDITLos Angeles, CA$148,200–$222,268.80 / yearServes as an independent and objective internal advocate for effective and efficient policies, practices, and internal controls; a resource to management for providing insight about opportunities for improvement and for complying with applicable rules, regulations and laws; and a resource to the Metro Board to help ensure that public funds and assets are used properly and effectively by Metro. Directs the Contract Audit function, including timely completion of pre-award, incurred cost, and close-out audits of contracts for construction, Architecture and Engineering (A&E), professional services, and other Metro contractor or consultant proposals for new or changed work.
Sr. Director, Technical Accounting & Compliance EVgo Services LLCSr. Director, Technical Accounting & ComplianceCAThis role sets the long-range strategy for both the technical accounting and compliance functions, advises the CAO and Audit Committee on the most consequential accounting, control environment, and risk matters, and ensures EVgo's reporting and compliance capabilities scale with the company's growth and complexity. SOX Compliance Program & Internal Controls: Own the end-to-end SOX 404 compliance program; direct annual risk assessment, scoping, control framework design, walkthrough execution, and testing across all in-scope financial reporting processes.
Senior Analyst, IT Internal Controls & SOX Compliance Circle Internet Financial LLCSenior Analyst, IT Internal Controls & SOX ComplianceLos Angeles, CARemote$112,500–$147,500 / yearCircle's platform includes the world's largest regulated stablecoin network anchored by USDC, Circle Payments Network for global money movement, and Arc, an enterprise-grade blockchain designed to become the Economic OS for the internet. The Senior Analyst will partner closely with Engineering, Security, Finance, Compliance, and business stakeholders to ensure controls are effectively designed, documented, tested, and monitored to support regulatory and financial reporting requirements.
Senior Group Manager, General Accounting Hyundai Motor AmericaSenior Group Manager, General AccountingFountain Valley, CA$149,800–$214,000 / yearGroup Manager, General Accounting provides strategic leadership and professional expertise in overseeing the General Accounting Department, including general ledger, financial reporting, fixed assets, accounts payable, and payroll. Oversee quarter-end and year-end audit processes and internal control over financial reporting (ICFR) activities, coordinating with external auditors, affiliates, and the Korean parent company, and managing requests for information from external and regulatory stakeholders.
Internal Audit IT Senior Broadcom CorporationInternal Audit IT SeniorIrvine, CAExcellent written, verbal, and interpersonal communication skills, including the ability to communicate effectively with senior management, IT leadership, Finance, Accounting, and external auditors. As a valued member of our team, you'll be eligible for a discretionary annual bonus and the opportunity to receive not only a competitive new hire equity grant, but also annual equity awards, connecting your success directly to the company's growth.
Sr. Manager of Financial Reporting & Technical Accounting Northrop Grumman CorpSr. Manager of Financial Reporting & Technical AccountingEl Segundo, CA$159,500–$239,300 / yearPosition Responsibilities and Duties Responsibility for the overall Sector financial reporting and accounting close activities, which includes review of monthly and quarterly financial reporting data and analysis in support of the company's U.S. Securities and Exchange Commission (SEC) disclosure requirements. Basic Qualifications Must either have a bachelor's degree in accounting, and 15 years of relevant work experience or a masters degree and 12 years of relevant work experience or a PhD and 9 years of relevant work experience.
Senior AP Manager Alliance Resource GroupSenior AP ManagerPasadena, CAThis position will partner closely with Accounting, Treasury, Procurement, Tax, Internal Audit, and business leaders to ensure efficient, accurate, and compliant processing of vendor obligations while driving operational excellence. This role will be responsible for overseeing all aspects of the AP process, including vendor management, payment operations, AP controls, compliance, tax reporting, and process improvement initiatives.
Internal Controls Senior Analyst Pie Insurance Holdings IncInternal Controls Senior AnalystCARemote$85,000–$105,000 / yearReporting directly to Pie's Internal Controls Manager, this role will be responsible for evaluating and related processes designed to safeguard company assets and ensure accurate financial reporting. Seek opportunities to automate control activities or implement technology solutions, to improve long term efficiency to the Internal Controls program and associated business / IT processes.
Senior Accounting Manager, Global Consolidations and Reporting Edwards LifesciencesSenior Accounting Manager, Global Consolidations and ReportingIrvine, CA$121,000–$171,000 / yearAligning our overall business objectives with performance, we offer competitive salaries, performance-based incentives, and a wide variety of benefits programs to address the diverse individual needs of our employees and their families. If hired into a covered role, as a condition of employment, you will be required to submit proof that you have been vaccinated for COVID-19, unless you request and are granted a medical or religious accommodation for exemption from the vaccination requirement.
Senior Program Manager, People Operations Anduril Industries IncSenior Program Manager, People OperationsCosta Mesa, CA$129,000–$171,000 / yearDrive operational excellence in payroll processing, Oversee end-to-end payroll processing and compensation administration as part of a year-long HCM implementation, including base salary changes, equity grants, bonus calculations, and commission processing, ensuring data integrity audit readiness, and compliance across multi-state and multi-entity payroll operations. To ensure your safety and help you navigate your job search with confidence, please keep the following critical points in mind: No Financial Requests: Anduril will never solicit payment or demand personal financial details (such as banking information, credit card numbers, or social security numbers) at any stage of our hiring process.
NewSenior Manager, Regulatory Reporting and Technical Accounting Tipalti IncSenior Manager, Regulatory Reporting and Technical AccountingLos Angeles, CAThe ideal candidate thrives in a fast-paced environment, loves leveraging data to solve complex business problems, and possesses a strong background in public accounting or internal audit and fintech or banking roles. Communication: Excellent verbal and written communication skills, with the ability to translate complex financial concepts to non-finance stakeholders (Legal, Compliance, People Ops).
NewSenior Accountant, SEC Reporting SnapchatSenior Accountant, SEC ReportingLos Angeles, CA$107,000–$161,000 / yearTogether, the team partners with leadership to provide insights, information, and guidance to make strategic and operational decisions, inform investors about our business model and progress, and ensure the company is financially healthy and consistently meeting our reporting obligations. The Company operates Snapchat, a visual messaging app that enhances your relationships with friends, family, and the world, and Specs Inc., a wholly-owned subsidiary dedicated to making computing more human, in addition to Bitmoji, Saturn, and other digital services.
NewSenior Accountant, SEC Reporting SnapSenior Accountant, SEC ReportingSanta Monica, CaliforniaTogether, the team partners with leadership to provide insights, information, and guidance to make strategic and operational decisions, inform investors about our business model and progress, and ensure the company is financially healthy and consistently meeting our reporting obligations. The Company operates Snapchat , a visual messaging app that enhances your relationships with friends, family, and the world, and Specs Inc. , a wholly-owned subsidiary dedicated to making computing more human, in addition to Bitmoji , Saturn, and other digital services.
Senior Accountant Fulgent GeneticsSenior AccountantEl Monte, CAThis position reports directly to the Accounting Manager and will be responsible for various areas relating to month-end/year-end closing, including working with Fulgent's independent registered public accounting firm to ensure that the financial statements present fairly, in all material respects, in conformity with accounting principles generally accepted in the United States (U.S. Search firms or agencies without an applicable contract and/or express approval to recruit for the role in question - that choose to submit a resume or client information to our career page or to any employee of Fulgent - will not be eligible for payment of any fee(s), and any associated shared data will become the property of Fulgent.
Sr. Director, Financial Reporting & Technical Accounting Avalara IncSr. Director, Financial Reporting & Technical AccountingCAThis individual will drive excellence in quarterly and annual SEC filings, manage disclosure controls and procedures, partner on the S-1/IPO process, and provide technical accounting leadership for complex and emerging issues typical in the SaaS and AI ecosystem. Serve as a trusted advisor to management and cross-functional teams, providing proactive accounting insights during product launches, partnerships, or strategic transactions.
Accounting Manager Alliance Resource GroupAccounting ManagerIrvine, CA6+ years of progressive accounting experience, including at least 2 years in public accounting (Big 4 or large regional firm strongly preferred). Alliance Resource Group has partnered with a publicly traded green energy company that is hiring an accounting manager to their team due to an internal promotion.
Senior Manager, Finance And Accounting Advisory Services Armanino McKenna Certified Public Accountants & ConsultantsSenior Manager, Finance And Accounting Advisory ServicesWoodland Hills, CA$140,000–$190,000 / yearArmanino LLP is a licensed independent CPA firm that provides attest services, and Armanino Advisory LLC and its subsidiary entities provide tax, advisory, and business consulting services. A strong and up-to date knowledge of US GAAP (exposure to IFRS is a plus), with deep technical understanding of topics such as ASC 606 revenue recognition, lease transactions, purchase accounting, etc. and experience within the technical accounting or SEC reporting team of a company is a plus.
Global Senior Internal Audit Lead Universal Music GroupGlobal Senior Internal Audit LeadSanta Monica, CAThe successful candidate will lead various audit projects, manage relationships with external auditors, and ensure compliance with established processes. Based in Santa Monica, CA, the role requires a minimum of 10 years of experience in accounting or audit roles, along with a CPA or CIA certification.
Sr. Associate, SEC Reporting & Technical Accounting EVgo Services LLCSr. Associate, SEC Reporting & Technical AccountingCATechnical Accounting Research & Application: Independently research and document accounting treatment for complex and non-routine transactions including revenue recognition, share-based compensation, EPS calculations, acquisitions, equity, and leases. Equivalent technical education or training in a related field (e.g., certification program, coursework in accounting or finance, or demonstrated on-the-job learning) accepted in lieu of a formal degree.
Senior Accountant Fulgent Therapeutics LlcSenior AccountantEl Monte, CAThis position reports directly to the Accounting Manager and will be responsible for various areas relating to month-end/year-end closing, including working with Fulgent's independent registered public accounting firm to ensure that the financial statements present fairly, in all material respects, in conformity with accounting principles generally accepted in the United States (U.S. Search firms or agencies without an applicable contract and/or express approval to recruit for the role in question - that choose to submit a resume or client information to our career page or to any employee of Fulgent - will not be eligible for payment of any fee(s), and any associated shared data will become the property of Fulgent.
Sr. Manager, TV Content Accounting & Reporting Starz LLCSr. Manager, TV Content Accounting & ReportingSanta Monica, CA$120,000–$130,000 / yearKey areas include entity-level close support, balance sheet analysis and reconciliations, SAP-related workflows, intercompany and foreign exchange activity, UK VAT support, royalties and participations accrual support, deferred revenue/backlog schedules, and production/content accounting analysis under ASC 926. It brings together diversified motion picture and television production and distribution businesses, a world-class portfolio of valuable brands and franchises, a talent management and production powerhouse and a more than 20,000-title film and television library, all driven by the studio's bold and entrepreneurial culture.
Senior Accountant Fulgent Genetics IncSenior AccountantEl Monte, CAThis position reports directly to the Accounting Manager and will be responsible for various areas relating to month-end/year-end closing, including working with Fulgent's independent registered public accounting firm to ensure that the financial statements present fairly, in all material respects, in conformity with accounting principles generally accepted in the United States (U.S. Search firms or agencies without an applicable contract and/or express approval to recruit for the role in question - that choose to submit a resume or client information to our career page or to any employee of Fulgent - will not be eligible for payment of any fee(s), and any associated shared data will become the property of Fulgent.
Internal Audit Intern Houlihan LokeyInternal Audit InternLos Angeles, CA$23–$25 / hourAs an Internal Audit ("IA") Intern, you will report to the Senior Internal Auditor and the Director of Internal Audit, and will be responsible for assisting the team on tasks related to Controls over Financial Reporting (ICFR) / Sarbanes-Oxley (SOX) engagements and financial reporting and compliance audit projects impacting international entities within Houlihan Lokey, Inc. With uniquely deep industry expertise, broad international reach, and a partnership approach rooted in trust, the firm provides innovative, integrated solutions across mergers and acquisitions, capital solutions, financial restructuring, and financial and valuation advisory.
General Ledger Accounting Manager Allied UniversalGeneral Ledger Accounting ManagerIrvine, California$110,000–$120,000 / yearFull timeYou will manage the month end close process, Fixed Asset close process, selected account reconciliations, maintain internal controls and support internal and external audit procedures in conjunction with both the financial statement and SOX audits. Ensure the accuracy and completeness of the general ledger; lead review procedures with Accountants and Senior Accountants to ensure compliance with GAAP (generally accepted accounting principles) and company policies.
Information Security Compliance & Audit Manager County of OrangeInformation Security Compliance & Audit ManagerSanta Ana, CA$127,878.40–$177,132.80 / yearThe Information Security Compliance & Audit Manager (Technology Services Manager) serves as the enterprise owner of OCITs centralized audit coordination services and is the Countys primary liaison for IT audits, security assessment, external auditors, vendors, and internal stakeholders. The Orange County Information Technology (OCIT) Countywide Services is seeking an experienced and dynamic manager who will provide audit support, vendor security risk assessment, and PCI (Payment Card Industry) compliance management.
Sr. Tax Analyst Alignment Healthcare IncSr. Tax AnalystCA$85,696–$128,543 / yearHealthcare Industry Tax Knowledge (Intermediate) - Awareness of the tax considerations unique to Medicare Advantage plans, including regulatory filing requirements, CMS-related financial reporting, and the interplay between statutory and GAAP accounting in a managed care context. The Senior Tax Analyst directly influences the organization''s financial integrity by managing income tax provisions under ASC 740, preparing multi-jurisdictional tax filings, and serving as a primary point of contact for regulatory inquiries and audit responses.
Senior Finance Manager (or Finance Director)- bilingual Korean Cesna RecruitmentSenior Finance Manager (or Finance Director)- bilingual KoreanLos Angeles, CaliforniaManage the month-end, quarter-end, and year-end closing processes; review the staffs’ preparation/journal entries to the general ledger, and other sub-systems/schedules, ensuring timely and accurate financial reporting in accordance with GAAP. - Knowledge in both IFRS and USGAAP and Consolidation of entities required / Deal with external Audit and prepare audit documentation / Manage tax filing and schedule.
Senior Finance Manager (Or Finance Director)- Bilingual Korean Cesna RecruitmentSenior Finance Manager (Or Finance Director)- Bilingual KoreanLos Angeles, CAManage the month-end, quarter-end, and year-end closing processes; review the staffs’ preparation/journal entries to the general ledger, and other sub-systems/schedules, ensuring timely and accurate financial reporting in accordance with GAAP. - Knowledge in both IFRS and USGAAP and Consolidation of entities required / Deal with external Audit and prepare audit documentation / Manage tax filing and schedule.
GRC Manager Mattermost IncGRC ManagerCA$139,254–$168,318 / yearTrusted by the U.S. Department of War and Fortune 500s, our platform runs on-premises and in private clouds, delivering secure messaging, file sharing, workflow automation, audio/screenshare, and project management-all with full data and operational control. Mattermost powers high-stakes workflows across mission planning, real-time, real-world operations, DevSecOps, incident response, and cyber defense-enabling secure collaboration from tactical edge and DDIL environments to enterprise HQ.
Senior Finance Manager (or Finance Director)- bilingual Korean CESNA GROUPSenior Finance Manager (or Finance Director)- bilingual KoreanLos Angeles, CAManage the month-end, quarter-end, and year-end closing processes; review the staffs’ preparation/journal entries to the general ledger, and other sub-systems/schedules, ensuring timely and accurate financial reporting in accordance with GAAP. - Knowledge in both IFRS and USGAAP and Consolidation of entities required / Deal with external Audit and prepare audit documentation / Manage tax filing and schedule.
IT Risk & Compliance Program Manager Glidewell DentalIT Risk & Compliance Program ManagerIrvine, California$92,000–$135,000 / yearServe as the primary representative of the Company in interactions with external auditors, financial auditors, regulatory auditors, and cybersecurity insurance providers related to IT controls. Exercises sound judgment in positioning audit responses, ensuring they are accurate, complete, and appropriately contextualized to reflect how controls operate in practice.
Senior Accounting Manager Plooto IncSenior Accounting ManagerCAOur Finance team plays a central role in maintaining the rigorous financial integrity that a regulated payments business demands, across multiple legal entities, currencies, and compliance frameworks. Design and enforce internal controls framework across all accounting processes, with particular attention to segregation of duties and payment fund safeguarding.
Senior Manager, Internal Audit Circle Internet Financial LLCSenior Manager, Internal AuditLos Angeles, CARemote$175,000–$227,500 / yearWhat you'll be responsible for: Circle is seeking a seasoned Senior Manager of Internal Audit to lead the strategic development and execution of Circle National Trust's ("the Bank" or "First National Digital Currency Bank") internal audit program to meet the Office of the Comptroller of the Currency ("OCC")'s regulatory requirements. Circle's platform includes the world's largest regulated stablecoin network anchored by USDC, Circle Payments Network for global money movement, and Arc, an enterprise-grade blockchain designed to become the Economic OS for the internet.
Internal Audit Intern Houlihan Lokey Europe GmbHInternal Audit InternLos Angeles, CA$23–$25 / hourScope: As an Internal Audit ("IA") Intern, you will report to the Senior Internal Auditor and the Director of Internal Audit, and will be responsible for assisting the team on tasks related to Controls over Financial Reporting (ICFR) / Sarbanes-Oxley (SOX) engagements and financial reporting and compliance audit projects impacting international entities within Houlihan Lokey, Inc. With uniquely deep industry expertise, broad international reach, and a partnership approach rooted in trust, the firm provides innovative, integrated solutions across mergers and acquisitions, capital solutions, financial restructuring, and financial and valuation advisory.
Sr. Accountant ViantSr. AccountantIrvine, CA$95,000–$105,000 / yearThis role will support Accounting Management with certain aspects of the financial close process and collaborate daily with other general ledger team members to strategize and tackle the coordination of the monthly financial close, internal and external audit requests, process improvement projects, and other various internal reporting and ad hoc requests as needed. Viant uniquely combines proprietary content intelligence, household-level identity resolution, and person-level attention signals to connect advertisers with real customers and drive measurable outcomes across the open internet.
Sr. Accountant Viant, Inc. (US)Sr. AccountantIrvine, CA$95,000–$105,000 / yearThis role will support Accounting Management with certain aspects of the financial close process and collaborate daily with other general ledger team members to strategize and tackle the coordination of the monthly financial close, internal and external audit requests, process improvement projects, and other various internal reporting and ad hoc requests as needed. Viant uniquely combines proprietary content intelligence, household-level identity resolution, and person-level attention signals to connect advertisers with real customers and drive measurable outcomes across the open internet.
Sr. Director, Tax Operations Envista Holdings CorpSr. Director, Tax OperationsBrea, CA$250,100–$305,700 / yearEnvista will consider unsolicited referrals and/or resumes submitted by vendors such as search firms, staffing agencies, professional recruiters, fee-based referral services and recruiting agencies (Agency) to have been referred by the Agency free of charge and Envista will not pay a fee for any placement resulting from the receipt such unsolicited resumes. With a heritage of category-defining innovation, our brands have shaped modern dentistry: Nobel Biocare introduced the first dental implant, Ormco is a pioneer in both traditional and digital orthodontics, DEXIS has long been at the forefront of 2D, 3D and intraoral imaging, and Kerr has supported clinicians for over 135 years.
Sr. Director, Tax Operations EnvistaSr. Director, Tax OperationsBrea, CA$275,000–$325,000 / yearEnvista will consider unsolicited referrals and/or resumes submitted by vendors such as search firms, staffing agencies, professional recruiters, fee-based referral services and recruiting agencies (Agency) to have been referred by the Agency free of charge and Envista will not pay a fee for any placement resulting from the receipt such unsolicited resumes. With a heritage of category-defining innovation, our brands have shaped modern dentistry: Nobel Biocare introduced the first dental implant, Ormco is a pioneer in both traditional and digital orthodontics, DEXIS has long been at the forefront of 2D, 3D and intraoral imaging, and Kerr has supported clinicians for over 135 years.
Sr. Accountant Viant TechnologySr. AccountantIrvine, California$95,000–$105,000 / yearThis role will support Accounting Management with certain aspects of the financial close process and collaborate daily with other general ledger team members to strategize and tackle the coordination of the monthly financial close, internal and external audit requests, process improvement projects, and other various internal reporting and ad hoc requests as needed. Viant uniquely combines proprietary content intelligence, household-level identity resolution, and person-level attention signals to connect advertisers with real customers and drive measurable outcomes across the open internet.
Senior Accountant Hollywood Presbyterian Medical CenterSenior AccountantLos Angeles, CAOversees accurate and appropriate recording and analysis of revenues and expenses and ensure financial records are maintained in compliance with accepted policies and procedures; Ensures accurate and timely monthly, quarterly and year end close processes making certain all financial reporting deadlines are met; Manages daily cash flow and determine excess cash for maximization of return; Supports of budget and forecast activities; including fluxes preparation against actual results. The best women's hospital in Los Angeles is looking for current RN candidates to staff Operating Room, Emergency Department, Labor & Delivery and Mother-Baby care units to be housed in our expanding new patient tower facility scheduled to open next year.
DoD SkillBridge: EHS Audit Senior Project Manager Vets2PMDoD SkillBridge: EHS Audit Senior Project ManagerIrvine, CaliforniaWhat you can expect from APTIM: Work that is worthy of your time and talent Respect and flexibility to live a full life at work and at home Dogged determination to deliver for our clients and communities A voice in making our company better Investment into your personal and professional development As of the date of this posting, a good faith estimate of the current pay range for this position (IF hired after the SkillBridge internship) is $150-175K year. The successful candidate will own APTIMâs EHS audit strategy, technical quality, team development, digital audit tools development, and growth of our national EHS audit practice with a focus on manufacturing, commercial, retail, distribution, and complex facility portfolios.
Senior Accountant – Care Partners Astrana Health, Inc.Senior Accountant – Care PartnersCA, California$100,000–$110,000 / yearThe Senior Accountant is responsible for applying generally accepted accounting principles in accordance with U.S. GAAP, perform procedures to analyze financial information, prepare accurate and timely financial statements for clients, and ensure appropriate internal control policies and procedures are adhered to. Ensures accurate and timely monthly, quarterly and year-end close processes making certain all financial reporting deadlines are met.