Independent Director — Audit Committee Financial Expert
United States·Mining & Metals·Resource development· New York·Posted 14 August 2026
Applications close 27 December 2026
Resource development organisation in United States
The problem this seat exists to solve
The director will strengthen audit committee scrutiny as a resource project incurs material development expenditure. The role requires understanding of how project forecasts, funding assumptions and accounting conclusions interact.
Responsibilities as a committee contributor
Challenge significant estimates, expenditure treatment, commitments and asset assessments. Examine whether project reporting and finance records agree on costs incurred and obligations remaining. Assess the effect of schedule changes on liquidity and disclosures, including the credibility of management’s proposed responses.
The director should challenge whether the financial forecast includes the complete path to operational readiness, including expenditure after construction and the cash needed during ramp-up. Review how project delays affect commitments, financing conditions and significant estimates. When management relies on external technical work, ask which assumptions the finance conclusion inherits and whether they remain current. The committee contribution should make the accounting consequences of project decisions visible early enough for informed board consideration, rather than only during the final reporting review.
What expertise must look like in practice
Candidates should be able to read complex financial statements, evaluate internal controls and explain accounting judgements to the wider board. They need audit oversight experience and knowledge of United States issuer governance. Experience with development-stage resources or major industrial capital projects is particularly relevant.
Designation and independence
The financial-expert title is not a self-certified credential. The appointing board must evaluate the candidate’s background under the applicable framework, alongside independence and other eligibility requirements. Candidates should provide clear evidence of the responsibilities they have held and the judgements they have exercised.
A practical contribution
The committee should receive sharper analysis of the financial consequences of project change and clearer follow-through on audit issues. Candidates should discuss a situation where technically plausible accounting depended on operating assumptions that did not withstand scrutiny. The director contributes oversight and challenge, with management retaining responsibility for financial statements and project execution.
Terms
- Where the board sits
- New York, United States
- Applications close
- 27 December 2026
- Appointment
- Board appointment
- 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.
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