Tax Governance Audit Challenge Director

The mandate

The Audit Committee seeks independent advice on whether assurance over tax governance addresses judgement, data, compliance, cross-border dependency and escalation without duplicating tax management. The standing question is whether the committee can understand the control and reporting risk around material tax positions while preserving legal privilege and specialist ownership.

Two days weekly will cover review of selected assurance plans, monthly committee preparation and two scoping workshops. The Director will challenge audit objectives, competence, evidence and conclusion boundaries, particularly where auditors rely heavily on tax-owner representations or external opinions.

The role has no line authority, tax decision power, audit-opinion mandate or right to direct filings and disputes. Advice routes through the Committee Chair. Tax management, internal audit, legal advisers and statutory auditors retain their respective responsibilities.

The six-month engagement ends with a coverage assessment and transferred scoping guide. Renewal requires a separate question. Conflicts include prior advice on tax positions under review, relationships with relevant advisers and contingent financial interests; disclosure may require restricted access or recusal.

What you will own

• Map tax assurance across governance, data, filing, judgement, transfer pricing, cross-border positions, controversy and financial reporting.
• Review eight proposed or completed audits for scope adequacy, specialist competence, evidence and respect for privilege.
• Test whether audit reliance on management certification or external advice matches the provider's objective and independence.
• Identify positions where data lineage, local execution and group oversight create control gaps between formal ownership layers.
• Facilitate two scoping workshops that connect tax risk to auditable governance and control objectives without determining tax treatment.
• Recommend escalation criteria for missed obligations, uncertain positions, repeated exceptions and unsupported management override.
• Define committee reporting that distinguishes compliance status, audit assurance, legal judgement and unresolved exposure.
• Transfer the scoping and reliance checklist to internal-audit and committee owners.

Candidate qualifications

• At least 18 years in internal audit, statutory audit or assurance over complex tax governance.
• Active Brazilian CRC accountant/auditor standing, CPA, ACA, ACCA or equivalent recognised audit qualification, with international tax experience.
• Evidence of an audit scope that exposed a governance or data weakness without substituting for tax advice.
• Strong understanding of tax control frameworks, evidence, privilege, specialist reliance, uncertain positions and financial reporting interfaces.
• A case where external tax advice was technically relevant but insufficient as audit evidence of control operation.
• Experience advising committees while preserving legal, tax-management and audit boundaries.
• Full disclosure of prior tax advisory work or relationships relevant to matters that may be reviewed.

Working terms and boundaries

• Advisory service is two days a week for six months, including monthly committee and two scheduled scoping workshops.
• There is no line authority, tax treatment decision, filing role, dispute ownership or audit-opinion power.
• Conflicts and privilege restrictions are evaluated before papers are shared; the Chair controls recusal.
• Reperformance of tax calculations and formal tax or legal advice are outside scope.
• Closure requires eight reviews, two workshops, an accepted coverage assessment and transferred reliance guide.

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 7 October 2026. Mandate reference AUD-ADV-2026-SAO-36.