Listed-Entity Reporting Audit Director

The mandate

The interim Director will lead statutory-audit execution over listed-entity financial reporting during a time-bound senior gap. The role must begin within four weeks and coordinate significant-risk work, estimates, disclosures, committee communications and completion without revealing the issuer, sector or reporting matters publicly.

The assignment spans planning through opinion and subsequent handover. It requires disciplined treatment of market-sensitive information, late adjustments, uncorrected differences and disclosures whose audit significance may exceed their numerical amount. Timetable cannot substitute for sufficient evidence or appropriate partner consultation.

Temporary authority covers team deployment, audit procedures, internal file conclusions, review gates and escalation. The Director cannot sign the statutory opinion, prepare disclosures, decide management's accounting or speak for the issuer. Those responsibilities remain with licensed and authorised owners.

A permanent Director must lead the final disclosure review, clear a significant-risk file and prepare the next reporting-cycle risk memorandum. The interim appointee leaves after reporting, critical review-note closure and the partner's formal acceptance of those successor tests.

What you will own

• Build an audit plan linking material and qualitatively significant risks to procedures, specialists, review and committee communication.
• Establish secure handling and need-to-know access for market-sensitive evidence throughout fieldwork and reporting.
• Direct audit work over estimates, unusual entries, disclosures, going concern and events after the reporting date as applicable.
• Maintain a completion register for corrected and uncorrected differences, control findings, consultations and disclosure consequences.
• Challenge late management adjustments and narrative changes for evidence, consistency and potential bias.
• Prepare clear Audit Committee communications that distinguish audit findings, management judgement and unresolved limitations.
• Protect reporting quality through internal gates and timely escalation to the engagement partner and quality reviewer.
• Transfer significant-risk reasoning and next-cycle planning to the permanent Director through live completion work.

Candidate qualifications

• At least 16 years in external statutory audit, including listed-entity Director responsibility through reporting.
• Active Korean CPA or equivalent locally recognised statutory-audit licence with public-interest engagement experience.
• Evidence of identifying a qualitatively material reporting issue not captured by numerical thresholds alone.
• Deep knowledge of significant risks, estimates, disclosures, uncorrected differences, subsequent events and auditor communication.
• A case where you required more work on a late adjustment despite intense reporting pressure.
• Experience protecting market-sensitive evidence and communicating precisely with Audit Committees.
• Availability for full-time on-site Seoul work across the ten-month cycle and successor transition.

Working terms and boundaries

• Ten months of five-day-week delivery are contracted, with no more than two additional months available for an unmet reporting or handover criterion.
• Audit execution, review and internal conclusions are included; statutory signature and management reporting preparation are excluded.
• Market-sensitive information stays within approved secure channels and cannot be described in public work products.
• The successor must complete disclosure review, significant-risk clearance and next-cycle risk planning.
• Completion requires a defensible signed opinion, closed critical notes and partner-accepted successor performance.

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 10 October 2026. Mandate reference AUD-INT-2026-SEL-47.