Provision-to-Return Remediation Director

The mandate

The interim leader will repair the broken link between income-tax provision positions, filed returns and the adjustments that enter later reporting periods. Reconciliations have accumulated without a consistent explanation of whether each difference reflects new information, a filing choice, an error or timing. The Director must begin within one month and produce a controlled record before the next full return cycle closes.

The first three weeks will establish a population of provision-to-return items by jurisdiction, year, technical cause, amount, evidence and financial-statement consequence. Rather than clearing balances indiscriminately, the Director will identify recurring estimation failures, unsupported true-ups and positions that should trigger reconsideration of deferred or uncertain-tax accounting.

Temporary authority includes defining the reconciliation standard, assigning item owners, rejecting unsubstantiated clearances and approving entries within delegated thresholds. The Global Tax Controller retains material accounting approval; local authorised officers retain return sign-off. The engagement excludes preparation of unrelated returns, system replacement and negotiation of revenue-authority settlements.

The handover condition is two successor-led reconciliation reviews and one complete filing-to-provision update performed under the new protocol. At exit, open items must have due dates and named owners, recurring causes must have corrective action, all accepted adjustments must trace to evidence, and the Global Tax Controller must sign the operating and accounting transfer record.

What you will own

• Build a complete provision-to-return register identifying source provision, filed position, difference type, accounting effect, evidence owner and clearance authority.
• Classify differences as estimation refinement, technical-election change, factual update, error, timing or unresolved judgment and prevent unsupported netting.
• Reperform high-risk reconciliations and require documentary support before approving entries that release or create tax expense.
• Quantify recurring forecast and provision biases, then assign corrective decisions to the relevant tax-accounting or compliance owner.
• Establish triggers for reconsidering uncertain positions, deferred-tax balances, effective-rate assumptions and disclosures when return facts diverge.
• Clear aged items according to risk and evidence rather than management preference for a cosmetically clean ledger.
• Train permanent owners through live reconciliation challenge, entry review and a simulated late-discovered filing change.
• Deliver a signed handover pack containing cleared-item evidence, residual inventory, recurring-cause actions and the next cycle's control calendar.

Candidate qualifications

• At least 15 years in direct tax accounting and compliance, including a Director-level remediation of provision-to-return or return-to-accrual controls.
• A quantified example where reconciliation exposed a material tax-accounting error or recurring estimate bias and how you corrected its source.
• Strong command of current and deferred tax, uncertain positions, return elections, true-ups, accounting entries and effective-rate presentation.
• Experience distinguishing legitimate new filing information from evidence that the original provision process was not controlled.
• Proof of challenging aged balance clearance where the proposed entry lacked sufficient technical or documentary support.
• Ability to coordinate local tax owners and central accounting reviewers without transferring their statutory or reserved decisions to the interim.
• A tested handover method involving live successor-led cycles and signed acceptance criteria.

Working terms and boundaries

• This eight-month assignment is performed five days a week; any extension is restricted to completion of a successor-led filing cycle and capped at two months.
• Decision rights cover reconciliation policy, item ownership, evidence gates and entries within delegation; material accounting and return signatures remain reserved.
• Unrelated return production, controversy settlement, platform procurement and permanent organisation redesign are expressly excluded.
• On-site presence in Toronto is required during baseline reconstruction and the first controlled cycle, followed by outcome-based flexibility if approved.
• Exit requires one completed filing-to-provision cycle, two successor-led reviews, fully evidenced entries and accepted ownership of all remaining items.

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 TAX-INT-2026-TOR-10.