Consolidation Perimeter Reset Director

The mandate

The Interim Director will reset the accounting governance over which entities and structured arrangements enter the reporting perimeter, how ownership changes are recognised and how conclusions remain current. The assignment begins with a complete population challenge and ends after internal owners have run the trigger process independently. It does not make investment decisions or restructure legal entities.

In the first month, the Director will reconcile existing perimeter records to independent legal, governance and financial indicators, then rank arrangements by judgment and evidence weakness. Authority includes requiring governing documents, convening fact reviews, returning unsupported conclusions and initiating reassessment. The Group Financial Controller retains final approval of control and related accounting determinations.

Each high-risk file must analyse power, relevant activities, substantive rights, agency, returns and the ability to use power, rather than relying on percentage ownership. Ownership changes, dormant structures, guarantees, decision-maker remuneration and changes in actual governance will enter a trigger register with accountable monitors.

By month five, material conclusions and the perimeter register should be current. The remainder of the term proves quarterly trigger review, ownership-movement accounting and handover. Two internal owners will conduct an independently chaired review and defend one borderline conclusion before a simulated governance panel.

The remit excludes transaction approval, legal restructuring, valuation, tax, commercial renegotiation and system implementation. Exit requires an accepted perimeter register, decision files, trigger controls, ownership-change checklist and owner certifications. Extension is exceptional and cannot substitute for management delaying a difficult classification decision.

What you will own

• Reconcile the potential entity and arrangement population to independent sources and investigate omissions.
• Refresh material control conclusions using current rights, relevant activities, returns and actual governance evidence.
• Establish a trigger register for contractual, ownership, funding, decision-right and behavioural changes.
• Govern accounting for obtaining, losing or changing control and connect decisions to consolidation effective dates.
• Require clear documentation of structured arrangements, agency questions and substantive versus protective rights.
• Prove two quarterly perimeter reviews and close or assign every significant exception.
• Train internal owners through reverse-shadow review and oral defense of a borderline case.
• Escalate adjacent legal, tax, valuation or transaction matters without absorbing them into scope.

Candidate qualifications

• Demonstrate senior application of IFRS 10 or ASC 810 to complex control and perimeter judgments.
• Describe an entity or arrangement found outside the recorded population and how you discovered it.
• Show a control conclusion where actual governance altered the reading of contractual rights.
• Evidence accounting for changes in ownership or control with precise effective-date support.
• Explain how you maintained a trigger process between annual conclusion refreshes.
• Provide an example of outcome-independent challenge under pressure for a preferred perimeter.
• Show a finite handover that tested internal owners on a genuinely borderline case.

Working terms and boundaries

• The twelve-month appointment is five days weekly and includes population recovery, two quarterly proofs and certification.
• The Director runs analysis and trigger governance but cannot approve investments, restructuring or reserved accounting conclusions.
• Day rates include on-site work and standard reporting intensity; exceptional travel needs approval.
• Legal restructuring, tax, valuation, transaction execution and systems build are excluded.
• Any six-week extension requires a specific owner-certification gap and formal approval.

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 6 October 2026. Mandate reference FNA-INT-2026-KUL-34.