Independent Director — Audit Committee Financial Expertise

Canada·Mining & Metals·Mineral exploration· Vancouver·Posted 17 July 2026

Applications close 25 December 2026

Mineral exploration organisation in Canada

The problem this seat exists to solve

This director will strengthen the audit committee’s ability to interrogate financial reporting and significant estimates. The seat is designed for a financially expert contributor who can identify weak reasoning and help the committee ask better questions without assuming the chair’s or management’s responsibilities.

Financial reporting contribution

Review the connection between exploration activity, expenditure recognition, asset carrying values and funding disclosures. Challenge the consistency of assumptions across the financial statements, management reporting and public narrative. Examine how changes in project plans affect commitments and accounting judgements.

The director should test whether an accounting conclusion changes under reasonable alternatives to management’s assumptions. For example, a revised work programme may alter expected cash needs and the evidence supporting an asset assessment. Ask what information would cause management to revisit its view and whether the committee will receive that information promptly. Technical expertise should help the committee understand the range of supportable outcomes and the quality of the evidence, rather than create unwarranted confidence in one precise estimate.

Audit oversight and issuer governance

Contribute to review of the audit plan, significant findings, internal controls and auditor independence. Help translate technical matters into the decisions the committee and board must make. Support a disciplined record of unresolved issues, management responses and follow-up.

Qualified candidates

Candidates should offer substantial accounting or senior financial leadership experience, credible audit oversight capability and familiarity with Canadian public-issuer reporting. Resource-sector experience is valuable, especially in organisations without established operating cash flows. Formal committee qualifications and independence will need assessment for the particular issuer.

A useful test of fit

Applicants should be able to explain a difficult accounting judgement in plain language, identify the evidence that would change their view and distinguish management’s estimate from the committee’s oversight obligation. The strongest contribution will be improved quality of challenge, not the creation of a parallel finance function inside the board.

Terms

Where the board sits: Vancouver, Canada
Applications close: 25 December 2026
Appointment: Board appointment
Time commitment in this market: Typically 6–9 board meetings a year plus committee cycles; resource issuers add site visits and a heavier technical-report load.

Before you apply — Canada

No nationality test applies to you. Whether residency matters depends entirely on where the company is incorporated — federal CBCA companies have a 25% resident-Canadian rule, Ontario and BC companies do not.

Residency test: 25% of directors of a CBCA corporation must be resident Canadians. Ontario abolished its equivalent requirement in 2021 and British Columbia has none.
Nationality test: None.
Work authorisation: A non-resident director attending board meetings does not require a work permit; board attendance falls within permitted business-visitor activity. Executive and interim operating roles require authorisation.
Tenure limit once appointed: No cap. NI 58-101 requires disclosure of whether the board has adopted term limits or other renewal mechanisms, and to explain why not if it has not.

The full Canada regime map

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GIDX-CA-0149 — Independent Director — Audit Committee Financial Expertise

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