Consolidation and Group Reporting Audit Director

The mandate

The interim Director will lead statutory-audit work over consolidation and group reporting during a specialist leadership gap. The assignment requires a start within three weeks and will address elimination, translation, top-side entries, component information and disclosure evidence.

Work will begin with consolidation risk assessment and a complete mapping of group-team and component responsibilities. The Director must ensure that automated or manual consolidation steps, unusual adjustments and late component movements receive procedures proportionate to their potential effect on the statements.

Temporary authority covers audit planning, team deployment, evidence review, internal conclusions and escalation to the engagement partner. The appointee cannot post consolidation entries, choose management's accounting treatment or sign the opinion. Technical consultations remain evidence to evaluate, not a substitute for the partner's judgement.

The permanent successor must join before completion review, supervise one consolidation dry run, clear a top-side-entry testing file and present the next-cycle risk plan. Exit occurs after reporting, closure of critical review notes and partner acceptance of the successor's live work.

What you will own

• Map consolidation flows, component submissions, eliminations, translation, adjustments and disclosures to audit objectives and owners.
• Reassess group-reporting risks across late entries, unusual journals, intercompany differences, currency and manual intervention.
• Align component instructions with the consolidation evidence required centrally and identify gaps early enough for alternative work.
• Test consolidation controls and substantive outputs using complete populations and independently reconciled group totals.
• Establish heightened review for top-side entries, unsupported plugs, late changes and adjustments without clear component ownership.
• Evaluate intercompany elimination and difference resolution without performing management's reconciliation.
• Maintain a completion log linking unresolved items, uncorrected differences, disclosure effects and partner decisions.
• Transfer specialist review through successor-led dry run, file clearance and forward risk presentation.

Candidate qualifications

• At least 16 years in external statutory audit, including group consolidation and Director-level completion responsibility.
• Active Polish statutory auditor, ACA, ACCA, CPA or equivalent locally recognised audit credential.
• Evidence of identifying a material consolidation risk that component-level work could not address.
• Strong knowledge of eliminations, translation, top-side journals, intercompany differences, group materiality and disclosures.
• A case where you rejected a management reconciliation or plug because population and ownership evidence was insufficient.
• Experience coordinating component and central teams under compressed reporting timetables.
• Availability for full-time Warsaw delivery through reporting and the permanent-successor acceptance sequence.

Working terms and boundaries

• Delivery spans eight months on a five-day weekly cadence; no more than two additional months can address a reporting or transfer criterion.
• Audit planning, evidence and internal conclusion are included; consolidation preparation, accounting decisions and signature are excluded.
• No top-side adjustment may be accepted merely because the consolidated total appears plausible.
• The successor must complete a dry run, clear one critical file and present next-cycle risk before release.
• Completion requires sufficient group evidence, resolved critical notes and documented partner handover.

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-WAW-39.