Pharma Capital-Markets Accounting-Judgement Adviser

The mandate

The committee's standing question is whether proposed pharmaceutical capital-market narratives are supported by accounting evidence sufficiently consistent to withstand scrutiny. An attractive earnings story may rely on unresolved purchase accounting, intangible valuation or entity adjustments. The adviser will test readiness and judgement consistency, not endorse a securities offering or promise a successful fundraise.

Four days monthly are reserved for reviewing finance evidence, discussing material judgements and producing a challenge note for the committee. Scheduled attendance is included. Papers should arrive six working days ahead; queries are acknowledged within one business day and answered within three where the record supports a reasoned view. Fresh diligence, valuation and statutory audit work require separate qualified engagements.

The capital-market accounting agenda opens on 19 October 2026 for nine months. At the end of that period, only the finance committee chair can approve renewal, identifying the particular readiness or transaction-judgement issues that still need independent review. Hyderabad sessions focus on contested financial evidence, supported by remote reading of the accounting files. Advice should strengthen internal discrimination between a credible disclosure basis and unresolved judgement, not create an indefinite dependency on the offering timetable.

The accounting review transfers no line authority to the adviser. No executive responsibility for financial statements, securities disclosure or funding decisions is assumed. Management owns the narrative and appointed auditors or advisers provide their own professional opinions. Recommendations may identify a readiness gap or inconsistent treatment, but the committee decides whether to defer, investigate or proceed within its authorised process.

Other retainers can coexist outside conflicting pharmaceutical transactions or capital proposals. Providing valuation, transaction advocacy or offering support for the same matter while claiming independent challenge would conflict unless explicitly governed. Current interests and fee dependencies must be disclosed before evidence access, with recusal where needed. The adviser cannot use unpublished transaction information in another client's investment or financing work.

What you will own

• Test earnings and balance-sheet narratives against reviewed accounting evidence, identifying assumptions whose treatment is not yet consistent across entity and group reporting.
• Question purchase-accounting and intangible-value dependencies in proposed transaction papers, referring independent valuation conclusions to qualified specialists and preserving the unresolved accounting question.
• Shape a readiness issue register distinguishing missing evidence, policy disagreement and disclosure decision so management cannot treat every open item as mere formatting work.
• Press finance owners on comparability of historical periods and framework adjustments before the committee relies on apparent growth or margin progression.
• Challenge the proposed timetable against the time required for independent review, documenting the risk of proceeding before material judgement evidence is complete.
• Recommend decision gates for finance readiness and residual-risk acceptance, leaving funding, disclosure approval and statutory opinions with authorised executives and appointed professionals.

Candidate qualifications

• Demonstrate senior pharmaceutical controllership, audit-advisory or transaction-accounting leadership supported by chronological career evidence and substantive decision examples. Describe a capital-market or transaction narrative you challenged because its accounting basis was incomplete, and explain the action influenced rather than only your presence in the deal team.
• Show strong practical knowledge of Ind AS, IFRS and US GAAP interfaces, with evidence involving acquisitions, intangible assets, impairment or period comparability. Explain a judgement whose treatment differed between a financial model and reviewed accounts, and how you made the implication visible without issuing an unsupported investment opinion.
• Bring experience organising finance evidence for capital-market or transaction review while respecting independent audit, valuation and disclosure responsibilities. Provide an example where readiness was delayed or narrowed to protect integrity, identifying the evidence and approvals required before proceeding. The adviser must be comfortable exposing limitations under transaction pressure.
• Prove independence in senior finance advice, including conflicts from transaction fees, valuation work or concurrent pharmaceutical engagements. Disclose relevant relationships and demonstrate predictable written-review capacity. The role asks for accounting challenge and committee judgement; it does not presume statutory audit appointment, securities-law authority or executive responsibility for an offering.

Application

Applications for this mandate are received in one way only: through the India Board Terminal's application process. It is automated end to end. Your Executive Passport travels to the mandate holder in its confidential form, your answers to the three questions below are read before anything else in your file, and every stage that follows is recorded on your applications page.

There is no address to write to and no intermediary to call. The mandate holder reads what the Terminal delivers and nothing else, which is what keeps the process the same for every applicant and keeps your name out of it until you release it. Applications close on 11 October 2026. Mandate reference PCT-ADV-2026-IND-50.