James Seo served as Aeluma's interim Chief Financial Officer and Principal Accounting Officer from March 18, 2025 to August 4, 2025, and had served as the company's Controller since May 2023. Prior to joining Aeluma he served as Financial Analyst, Compliance and Reporting at Transphorm, Inc. from January 2020 to April 2023, where he was involved in Transphorm's 2020 public listing through an alternative public offering and its 2022 Nasdaq uplisting, and led its annual SOX 404 financial statement mapping, risk assessment and scoping process. He holds a B.B.A. in Accounting from the University of Wisconsin, Milwaukee.