Discontinued Operations Presentation Director

The mandate

This three-month commission will produce and prove the accounting presentation for a disposal-related fact pattern without disclosing the confidential organisation or event. The Consulting Director will focus on held-for-sale and discontinued-operations judgments, measurement and presentation bridges, comparative effects and evidence controls. The work does not support transaction execution, investor messaging or operational separation.

The named artifacts are a fact inventory, classification paper, disposal-group perimeter schedule, measurement bridge, results-attribution methodology, comparative presentation workbook, disclosure evidence pack, issue register and handover note. Each output must clearly distinguish event facts, management intent, accounting judgments and specialist inputs.

Three milestones operate on accelerated dates: fact and scope confirmation by 30 October 2026; draft accounting, measurement and presentation package by 27 November; tested final package and handover by 18 December. The Group Financial Controller accepts each milestone after relevant internal accounting and designated fact owners record their review.

The acceptance test is a controlled re-performance. An internal preparer must trace the disposal-group perimeter to source evidence, reproduce the results attribution and comparative presentation, identify seeded classification and allocation exceptions, and explain how the primary statements connect to disclosures. Any unowned material reconciling item prevents final acceptance.

Management must provide complete approved event documents, current accounting records, reliable component information, specialist conclusions and decisions within three working days. The consultant owns analysis and artifact quality; management owns intent assertions, accounting approval and reporting representations. Transaction advice, valuation opinion, tax, systems changes and public communications are explicitly excluded.

What you will own

• Confirm event facts and assess classification timing against relevant accounting criteria without presuming a desired presentation.
• Define the disposal-group and component perimeter, documenting inclusions, exclusions and shared-balance treatment.
• Build a measurement bridge covering carrying amounts, impairment interactions, allocation decisions and subsequent changes.
• Design a results-attribution method that is reproducible and consistent across current and comparative periods.
• Connect primary-statement presentation to note disclosures through a complete source and reconciliation trail.
• Run seeded exception testing and close critical design or evidence defects before final recommendation.
• Transfer the method through internal re-performance and a concise unresolved-issue handover.
• Apply change control to transaction support, valuation, tax, separation or communication requests.

Candidate qualifications

• Demonstrate direct leadership of held-for-sale and discontinued-operations accounting under a fixed reporting timetable.
• Describe a component or classification judgment where the operational narrative did not satisfy accounting criteria.
• Show how you attributed results and shared items without creating unsupported precision.
• Evidence management of impairment, comparative and disclosure interactions within one coherent bridge.
• Provide an acceptance test that exposed a classification or allocation defect before publication.
• Explain how you preserved management ownership of intent assertions and event facts.
• Show commercial discipline in keeping transaction execution and public messaging outside an accounting project.

Working terms and boundaries

• The fee covers three months, five days weekly and three accelerated milestones with five-working-day reviews.
• Acceptance rests with the Group Financial Controller following internal re-performance and critical-defect closure.
• Management owns intent, event facts, decisions and representations; the consultant owns the specified artifacts.
• Transaction execution, valuation opinion, tax, separation planning, systems and external communication are excluded.
• Missing inputs are escalated immediately and managed through written dependency and change control.

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 8 October 2026. Mandate reference FNA-CON-2026-AKL-28.