Accounts Payable Job Description Guide (2025)

Use this role-by-role guide to write accurate AP job descriptions, align teams, and benchmark performance—best-in-class invoice cycle time is under 5 business days.

You’ll find clear, copy-ready accounts payable job description responsibilities for each AP role—plus KPIs, controls, close checklists, and templates aligned to 2024/2025 best practices.

Use this to draft accurate job posts, align teams, and measure performance.

At-a-Glance: What Accounts Payable Is Responsible For

Definition in one paragraph

AP’s job is to pay the right suppliers the right amounts at the right time—while keeping the books accurate and controls tight.

The function manages invoices from receipt to payment, validates charges against purchase orders and receipts, maintains the vendor master, and supports month-end close with accruals and reconciliations under GAAP/IFRS.

AP also enforces approval workflows, prevents fraud and duplicate payments, and handles tax reporting such as W-9 collection and 1099-NEC filings in the U.S.

Done well, AP improves cash flow, captures early payment discounts, and reduces risk. The takeaway: precise execution plus robust controls drive cost savings and audit readiness.

Key responsibilities (10-bullet list)

• Receive, validate, and code invoices; match to POs and goods receipts (3-way match).
• Route invoices for approval per policy and approval limits; monitor cycle times.
• Maintain vendor master data (onboarding, W-9/KYC, banking details) with strong controls.
• Process payments (ACH, wire, check, card) on schedule; apply payment terms/discounts.
• Reconcile vendor statements and resolve discrepancies, credits, and short-pays.
• Support month-end close: cutoff, accruals for unbilled/received items, AP aging review.
• Enforce internal controls: segregation of duties, exception handling, audit documentation.
• Manage tax compliance: W-9/1099 reporting (US) and VAT/e-invoicing where applicable.
• Monitor AP KPIs (cycle time, first-pass yield, duplicate rate) and drive process improvement.
• Collaborate with Procurement, Receiving, Treasury, and GL on handoffs and cash planning.

Responsibilities by Role and Company Size

AP Clerk — responsibilities and scope (SMB vs enterprise)

If you need high-volume processing accuracy with lower complexity, start with the AP Clerk role.

AP Clerks execute invoice intake, data entry, and basic matching with close supervision in smaller companies, and in higher volume, specialized queues in enterprises.

In an SMB, a clerk may handle end-to-end invoice processing and cut checks once a week. In an enterprise, they may focus on a region or business unit, working in a queue with strict SLAs.

Expect heavy use of ERP/AP automation, vendor email inboxes, and spreadsheet trackers when automation gaps exist. Aim for accuracy above 99% and consistent adherence to approval and cutoff policies to keep cycle times predictable.

Typical clerk duties:

• Enter and index invoices; validate vendor, date, and amounts.
• Perform 2-way/3-way matches and flag discrepancies for review.
• Obtain approvals and code expenses to correct GL and cost centers.
• Prepare payment runs and file supporting documents for audits.
• Respond to vendor inquiries and provide remittance information.

AP Specialist/Accountant — responsibilities and scope

Choose an AP Specialist/Accountant when exceptions, reconciliations, and accruals are frequent or when you’re rolling out automation.

AP Specialists/Accountants own complex matching, exception resolution, reconciliations, and close support, often acting as process owners for a category, region, or system.

They analyze aging, manage credits and debit memos, reconcile vendor statements monthly, and prepare accruals under GAAP/IFRS.

In mid-market to enterprise settings, they administer AP workflows, test controls, and partner with Procurement and Receiving on root causes (e.g., price variances, receipts not posted). They also help implement automation and define KPIs to improve first-pass yield and cycle time.

Typical specialist/accountant duties:

• Resolve exceptions (price/quantity variances, tax coding, partial receipts).
• Perform monthly reconciliations and clear GR/IR and unapplied cash.
• Prepare AP-related journal entries and accruals; support audits.
• Optimize payment terms and discount capture with Treasury.
• Maintain AP policy documentation and train clerks on updates.

AP Manager/Lead — responsibilities, team leadership, reporting lines

Bring in an AP Manager when you need policy ownership, SOX-grade controls, vendor risk governance, and cross-functional leadership at scale.

AP Managers lead the function, own policies and internal controls, and report to the Controller or Accounting Director. They set SLAs, manage staffing and training, and steward system changes and automation programs.

Managers own vendor risk management (bank validation, sanctions/KYC policies), tax reporting (1099/VAT coordination), and cash optimization with Treasury. In SOX environments, they design and test key controls and manage audit evidence to ensure operating effectiveness.

Typical manager responsibilities:

• Define AP strategy, KPIs, and continuous improvement roadmap.
• Approve payment runs; manage cash timing with Treasury and Finance.
• Oversee vendor master governance and high-risk changes (bank details).
• Own month-end readiness: cutoff discipline, accrual completeness, and review.
• Lead projects: ERP/AP automation rollouts, e-invoicing compliance, shared services.

RACI handoffs with Procurement, Receiving, Treasury, and GL

Documenting ownership upfront reduces rework, cycle time, and audit findings. Clear ownership reduces cycle time and errors.

A practical RACI:

• Procurement: Responsible for POs, pricing, and vendor onboarding documentation; Consulted on price variances and contract terms.
• Receiving/Operations: Responsible for timely and accurate receipts; Accountable for resolving quantity variances.
• AP: Accountable for invoice validation, coding, approvals, and payment execution; Responsible for vendor master maintenance and controls.
• Treasury: Accountable for cash forecasting and payment timing; Consulted on discount terms and payment methods.
• GL/Controller: Accountable for close accuracy; Responsible for accrual reviews and account reconciliation oversight.

Takeaway: Document these handoffs in your policy and workflow to eliminate rework and speed cycle time.

Month-End Close: AP Responsibilities and Checklist

Pre-close tasks (invoice cutoff, GR/IR, accruals)

Lock in period accuracy with a disciplined cutoff and accrual process. Strong cutoff ensures expenses hit the correct period and supports GAAP/IFRS.

AP should coordinate with Receiving and Procurement to clear open issues and accrue the rest. Use a standard timeline (e.g., business day -2 for invoice cutoff, -1 for accrual drafts).

Communicate freeze windows to approvers to prevent late surprises.

Numbered pre-close checklist:

1. Enforce invoice cutoff and approval deadlines.
2. Clear GR/IR by matching late receipts or escalating to Receiving.
3. Identify unreceived/unbilled items and prepare accruals with GL.
4. Review AP aging; resolve critical past-due items or document holds.
5. Validate payment terms and large accruals with stakeholders.

Close-day tasks (reconciliations, variance review)

On close day, prioritize reconciliation quality and documented exceptions. On close day, focus on reconciliations and exception documentation.

Reconcile AP subledger to the GL and investigate differences (timing, manual JEs). Review large vendors for completeness and scan for duplicates and anomalies.

Managers should approve accrual entries and sign off on subledger-to-GL tie-out to ensure accuracy.

Close-day essentials:

• Tie AP subledger to GL and resolve variances.
• Review GR/IR, debit memos, and unmatched invoices.
• Approve accrual journals and attach support (POs, receipts).
• Document material exceptions and action owners for post-close.

Post-close tasks (aging review, reporting, audits)

After posting, pivot to analysis, cleanup, and audit readiness. After close, shift to continuous improvement and audit readiness.

Analyze cycle time, first-pass yield, duplicate/credit rates, and discount capture. Prepare AP reports for Finance leadership and retain complete audit trails (invoices, approvals, payment evidence).

Use post-close meetings to fix root causes like late receipts or pricing errors, and track actions to completion.

Post-close follow-ups:

• Publish KPI dashboard and exception log.
• Meet with Procurement/Receiving on top variances.
• Update policies or training where defects recur.
• Prepare 1099/VAT readiness trackers and vendor updates.

Internal Controls and Compliance

3-way match, approvals, segregation of duties

A tight control environment prevents overpayments, fraud, and misstated expenses. Controls prevent overpayments, fraud, and misstated expenses.

Three-way match (PO, receipt, invoice) is the core control for goods; two-way match may suffice for services with attestation. Approval hierarchies should reflect dollar thresholds and budget ownership.

Segregation of duties keeps vendor setup, invoice processing, and payment release split across roles. Keep audit evidence (approvals, match logs, payment files) accessible and unalterable to satisfy auditors.

Key practices:

• Enforce 3-way match for goods and high-risk spend.
• Use system-enforced approval limits and audit logs.
• Separate vendor master maintenance from payment approvers.
• Run duplicate invoice checks and payment positive pay.

Tax and regulatory: W-9/1099 (US) vs VAT/e-invoicing (global)

Bake tax requirements into onboarding, coding, and archiving so compliance is routine.

In the U.S., collect Form W-9 for domestic vendors and issue 1099-NEC/1099-MISC as applicable; validate TINs to reduce IRS B-notices and backup withholding.

Globally, AP must apply correct VAT treatment, retain valid tax invoices, and comply with country e-invoicing mandates (e.g., Italy SDI, India threshold-based e-invoicing, PEPPOL networks in the EU).

Ensure system tax codes support both GAAP/IFRS reporting and local requirements. Partner with Tax/Legal to monitor rule changes and update processes.

Action tips:

• Centralize vendor tax/KYC collection and periodic revalidation.
• Configure VAT codes and tax engines; require valid VAT IDs where needed.
• Monitor regulatory updates (e.g., EU ViDA proposals) with Tax/Legal.

SOX considerations for public companies

In SOX 404 environments, design controls that are both auditable and efficient. For SOX 404 environments, AP owns design and operating effectiveness of key controls tied to financial reporting.

Examples include vendor master change approvals, 3-way match enforcement, payment run approvals, and subledger-to-GL reconciliations. Evidence should be system-based, timestamped, and independently reviewed.

Coordinate with Internal Audit on testing calendars and remediation timelines to prevent year-end surprises.

Tools, ERPs, and AP Automation: How Responsibilities Shift

Common systems (QuickBooks, Sage, Xero, mid-market ERPs)

Call out core systems in your job descriptions; tooling shapes daily responsibilities. AP responsibilities often map to tooling.

In SMBs, QuickBooks, Xero, or Sage manage invoices, approvals, and payments with add-ons for OCR and vendor portals. Mid-market and enterprise teams work in NetSuite, Microsoft Dynamics, SAP, or Oracle, with built-in 3-way match, GR/IR, and payment workflows.

Expect AP leads to be system admins for approval matrices, vendor master controls, and close checklists so changes are governed.

What to include in JDs:

• Proficiency in your ERP, plus Excel (vlookups, pivots) for reconciliations.
• Experience with payment rails (ACH, wires, virtual cards) and bank portals.
• Comfort with AP automation tools and integration workflows.

Automation (OCR, e-invoicing, workflows): new tasks and oversight

As automation rises, AP shifts from data entry to exception management and data stewardship. Automation reduces data entry and shifts AP toward exception management and data stewardship.

With OCR/e-invoicing, AP validates confidence scores, resolves mismatches, and tunes business rules. Workflow tools require queue monitoring, SLA management, and audit trail stewardship.

Managers own bot/process performance metrics and continuous improvement to increase first-pass yield.

Updated responsibilities:

• Configure validation rules and tolerance thresholds.
• Monitor exception queues; triage by risk/impact.
• Maintain supplier portals and onboarding flows.
• Partner with IT on change control and release testing.

Data quality, vendor master hygiene, and fraud prevention

Treat the vendor master as a critical control asset and your first line of fraud defense. Vendor master integrity is a top fraud defense.

AP should require out-of-band verification for bank changes, use sanctions lists where appropriate, and restrict who can add/edit vendors. Periodic data hygiene (merge duplicates, retire dormant suppliers) reduces duplicates and erroneous payments.

Implement positive pay, payment file encryption, and segregation between setup and payment release to harden payment processes.

KPIs and SLAs for Accounts Payable Roles

Throughput and quality metrics (cycle time, invoices per FTE, first-pass yield)

Make responsibilities measurable with a tight set of stable KPIs that reflect both speed and accuracy. Make responsibilities measurable with a short, stable KPI set.

Benchmarks vary by industry and automation, but common targets include:

• Invoice cycle time (receipt to ready-to-pay): 5–10 business days; best-in-class <5.
• First-pass yield (no touch/straight-through or approved first time): 60–80%; best-in-class 85%+ with e-invoicing.
• Invoices processed per FTE per month: 800–1,500; automation can exceed 2,000.
• GR/IR aging >30 days: <5% of items.
• On-time payment rate: 95–99%.

Use SLAs by queue (e.g., exceptions cleared within 3 business days) to keep flow moving.

Compliance and cost metrics (duplicate rate, discounts captured, exceptions)

Track risk and value alongside throughput to manage the full AP mandate. Track risk and value metrics alongside throughput:

• Duplicate payment rate: <0.1% of invoices; zero tolerance for repeats.
• Early payment discounts captured: 70–90% of eligible terms.
• Exception rate (requires manual intervention): <15–25% with automation.
• Audit findings/remediation cycle time: closed by next quarter.
• Cost per invoice: $2–$6 automated; $10–$15 manual.

These KPIs inform staffing, tooling ROI, and training priorities and should roll up to leadership dashboards.

Role-level goals for first 90 days

Set outcome-based goals that tie directly to your KPIs and close calendar. Set clear outcomes that align to responsibilities and KPIs:

• Clerk: Achieve 99% coding accuracy; process 400–600 invoices/month by day 60; clear exceptions within 3 days; pass control walkthroughs.
• Specialist/Accountant: Reconcile top 20 vendors monthly; reduce exception backlog by 30%; document and implement one process improvement; own accrual pack by month 3.
• Manager: Publish AP policy and RACI; stand up KPI dashboard; cut cycle time by 20%; complete vendor master control review and remediation; align payment calendar with Treasury.

Skills and Qualifications by Role

Clerk/Specialist essential skills and certifications

Hire for accuracy, systems fluency, and control awareness—then grow process ownership. Hiring criteria should reflect the tools and controls AP owns.

Prioritize accuracy, systems fluency, and control awareness.

• Skills: Invoice coding, 2/3-way match, Excel (pivot tables, lookups), ERP navigation, attention to detail, vendor communication.
• Knowledge: Basic GAAP/IFRS expense recognition; W-9/1099 basics; VAT fundamentals in applicable regions.
• Certifications (nice to have): IOFM Accounts Payable Specialist (APS), Certified Bookkeeper (AIPB), QuickBooks Certified.
• Experience: 1–3 years for Clerk; 3–5 years for Specialist/Accountant; shared services or automation exposure preferred.

Manager/Lead competencies (leadership, controls, process improvement)

Managers must balance controls, cash, and throughput while driving change and adoption. Managers must balance controls, cash, and throughput while leading change.

• Competencies: Team leadership, SOX/control design, KPI management, root-cause analysis, cross-functional collaboration, project management.
• Knowledge: ERP/AP automation administration, payment fraud controls, tax reporting (1099, VAT), cash optimization.
• Certifications (nice to have): IOFM Accounts Payable Manager (APM), CPA or CMA, Lean/Green Belt, ERP admin certifications.

Copy-Ready Job Description Templates

AP Clerk JD template (summary, responsibilities, qualifications)

Summary: We’re hiring an Accounts Payable Clerk to process invoices accurately and on time, support 3-way match and approvals, and help maintain vendor records in our ERP.

You will ensure compliance with approval limits and cutoff policies while providing responsive vendor support. Expect to work in ERP and spreadsheets to keep documentation audit-ready. Success means high accuracy and predictable cycle time.

Responsibilities:

• Enter and validate invoices; perform 2/3-way match and route for approval.
• Code expenses to correct GL and cost centers; maintain documentation.
• Prepare weekly payment runs and remittances; file paid invoices.
• Reconcile vendor statements; resolve basic discrepancies.
• Respond to vendor inquiries and internal requests promptly.

Qualifications:

• 1–3 years AP or bookkeeping experience; ERP and Excel proficiency.
• Accuracy mindset and ability to manage volume with deadlines.
• Familiarity with W-9s/1099s and approval workflows.
• IOFM APS or QuickBooks Certified a plus.

AP Specialist/Accountant JD template

Summary: We seek an Accounts Payable Specialist/Accountant to own complex matching, reconciliations, accruals, and exception resolution while improving AP processes and controls.

You will administer workflows, analyze vendor aging, and partner with Procurement and Receiving on root causes. The role includes preparing AP-related journal entries and supporting audits with complete evidence. Success looks like reduced exception rates and stronger close hygiene.

Responsibilities:

• Resolve price/quantity variances and GR/IR; manage debit/credit memos.
• Reconcile key vendor accounts monthly; prepare AP accruals and JEs.
• Maintain vendor master controls and tax documentation (W-9/1099 or VAT).
• Optimize payment terms and discounts; support KPI reporting.
• Support audits with evidence and process narratives.

Qualifications:

• 3–5 years AP experience; strong ERP and Excel skills (pivots/lookups).
• Working knowledge of GAAP/IFRS, 3-way match, and tax basics.
• Experience with AP automation, OCR, or supplier portals preferred.
• IOFM APS/Accounting certification (AIPB/CPB) a plus.

AP Manager JD template

Summary: The AP Manager will lead our Accounts Payable function, owning policy, controls, KPIs, vendor risk, and payment strategy while mentoring a high-performing team.

You will partner with Treasury on cash optimization, oversee tax/reporting obligations, and drive automation initiatives. The manager is accountable for month-end readiness and SOX-grade control design and testing. Success means a controlled, data-driven AP operation with measurable cycle time gains.

Responsibilities:

• Set AP policy, SLAs, and KPIs; publish dashboards and reviews.
• Oversee vendor master governance, bank change controls, and compliance.
• Approve payment runs; coordinate cash timing with Treasury.
• Own month-end readiness, accrual completeness, and subledger tie-out.
• Lead system and automation projects; drive continuous improvement.

Qualifications:

• 6–10+ years in AP/Accounting with 2+ years leadership.
• SOX/control design experience; ERP/AP automation implementation exposure.
• Strong stakeholder management and process excellence mindset.
• IOFM APM; CPA/CMA or Lean certification preferred.

Interview Questions and Scorecard Aligned to Responsibilities

Behavioral and scenario-based questions (3-way match, exceptions, close)

Use scenario prompts to test applied competence, control mindset, and system fluency. Use scenarios to validate applied competence.

• Walk me through your 3-way match process and how you handle a price variance.
• Tell me about a time you found and prevented a duplicate payment—how did you detect it?
• How do you reconcile a vendor statement showing invoices we don’t have?
• Describe your role in month-end AP accruals and subledger-to-GL reconciliation.
• What controls do you enforce for vendor bank detail changes?
• How have you reduced AP cycle time or improved first-pass yield?

Score for: accuracy and control mindset, root-cause analysis, ERP fluency, communication with Procurement/Receiving, and measurable impact.

Evaluation criteria and red flags

Align scoring to the responsibilities and controls you expect the hire to own.

What good looks like:

• Specifies tolerances, approval thresholds, and evidence kept.
• Uses data (KPIs), cites GAAP/IFRS or IRS 1099 rules appropriately.
• Demonstrates system navigation and exception triage logic.
• Shows partnership with Treasury/Procurement and continuous improvement.

Red flags:

• Vague on controls or acceptance of policy workarounds.
• Blames other teams without proposing fixes.
• Lacks examples of reconciliations, accruals, or audits.
• No awareness of duplicate prevention, vendor master risks, or payment fraud.

Salary Ranges and Career Path (Clerk → Manager)

Sample bands by region and company size

Use current market guides to fine-tune offers; ranges vary by region, industry, and scope. Compensation varies by location, industry, and scope; consult current salary guides for precise figures.

• United States (2025 typical ranges):
• AP Clerk: $42k–$60k SMB; $50k–$65k enterprise.
• AP Specialist/Accountant: $55k–$80k SMB; $65k–$90k enterprise.
• AP Manager: $85k–$125k SMB; $100k–$150k+ enterprise.
• United Kingdom:
• AP Clerk: £24k–£32k; Specialist: £30k–£42k; Manager: £45k–£65k+.
• India (metro):
• AP Executive: ₹3.5–6 LPA; Senior/Lead: ₹6–10 LPA; Manager: ₹10–18+ LPA.

Adjust for high-cost markets and shared services/automation scope.

Progression and upskilling pathways (automation, analytics)

Map growth to increasing scope: from processing to exception ownership to policy and automation leadership.

Typical path: Clerk → Specialist/Accountant → Senior → AP Supervisor → AP Manager → P2P/Shared Services Leader.

Upskill in ERP administration, AP automation, data analytics (SQL/Power BI), and control frameworks (SOX). Cross-train with Procurement and Treasury to broaden impact and leadership readiness.

FAQs

Is Accounts Payable bookkeeping or accounting?

AP is an accounting function that records and pays company obligations in compliance with GAAP/IFRS while enforcing internal controls.

While some tasks resemble bookkeeping (data entry), AP also owns reconciliations, accruals, and audit evidence that are firmly accounting responsibilities.

In larger organizations, AP is part of the Procure-to-Pay (P2P) process linking Procurement, Receiving, and GL. Net result: AP’s scope goes well beyond data entry.

What changes in AP responsibilities when automation is implemented?

Automation moves the work from entry to oversight and optimization.

Manual entry gives way to exception management, data stewardship, and rule tuning. AP monitors OCR/e-invoice accuracy, manages workflows and SLAs, and partners on integration and change control.

KPIs shift toward first-pass yield, exception rates, and automation ROI, while control evidence becomes system-based and easier to audit.

Clerk vs Specialist vs Manager: which title fits my needs?

Match the title to complexity, volume, and control requirements.

• Hire a Clerk when you need accurate invoice entry, matching, and basic reconciliations for lower complexity and volume.
• Choose a Specialist/Accountant when exceptions, reconciliations, and month-end accruals are frequent or when you’re rolling out automation.
• Bring in a Manager when you need policy, KPIs, SOX-grade controls, vendor risk governance, and cross-functional leadership, especially at scale.

By aligning accounts payable job description responsibilities to role level, company size, and tooling, you’ll hire faster, onboard with clarity, and run AP as a controlled, data-driven process.