Independent Director and Audit Committee Chair — Revenue and Settlement Assurance

United States·Mining & Metals·Mining and resources· Denver·Posted 29 July 2026

Applications close 6 November 2026

Mining and resources organisation in United States

The problem this seat exists to solve

Candidates need deep financial reporting expertise, audit committee leadership and familiarity with United States public-issuer governance. Resource sales, commodity-linked revenue or comparable industrial settlement experience is strongly relevant. They should be able to challenge both accounting assumptions and the operational evidence supporting them.

Reconcile the sale, estimate and settlement

The audit chair will oversee reporting where resource sales involve measurement, settlement and commercial terms that require careful control. The committee should understand how delivery evidence, estimates and final receipts connect, and where uncertainty remains between them.

Commercial, logistics and finance teams may each hold only part of the transaction record. The chair should seek assurance that the reporting process combines those parts consistently and that exceptions have accountable owners. A reconciliation that balances through unexplained adjustments is not evidence of a reliable process.

Require a clear account of the cause, timing and broader implications. Determine whether the change affects only one transaction or indicates a recurring estimation or control weakness. Review how management evaluates subsequent information when forming reporting conclusions, supported by the relevant technical accounting advice.

Chair responsibility and the assurance relationship

Lead review of significant revenue judgements, receivables and related controls. Ask management to explain differences among shipped quantities, recognised revenue, invoiced amounts and collected cash. Examine how adjustments and disputes are identified, approved and reflected in reporting.

Discuss audit scope, independence and material findings directly with the external auditor. Ensure management's response addresses the information process as well as any immediate correction. The committee should retain visibility of recurring adjustments and unresolved disputes across reporting periods.

Applicants should explain a case where revenue appeared supportable at first review but transaction evidence required a different conclusion. The chair oversees the integrity of the reporting process; management remains responsible for commercial administration and financial statement preparation. Formal appointment eligibility must be established for the actual office.

Terms

Where the board sits: Denver, United States
Applications close: 6 November 2026
Appointment: Board and committee chair appointment
Compensation: USD 105,000–180,000 per year (indicative annual board fee)
Time commitment in this market: Typically 5–8 board meetings a year plus committee meetings and continuous between-meeting engagement; audit-committee chairs of listed issuers carry a materially heavier load.

Before you apply — United States

Neither federal securities law, the listing standards nor Delaware corporation law imposes any citizenship or residency test on a director of a US public company.

Residency test: None.
Nationality test: None.
Work authorisation: A foreign national attending board meetings usually travels on a B-1 business visa or under the Visa Waiver Program; board attendance is a recognised permissible business activity. An executive or interim operating role requires work authorisation.
Tenure limit once appointed: None, and none is proposed. Long tenure is a live proxy-adviser and institutional-investor issue rather than a rule, and is raised at annual meetings rather than enforced.

The full United States regime map

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GIDX-US-01147 — Independent Director and Audit Committee Chair — Revenue and Settlement Assurance

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