Associate Director - Engagement Quality Control Review (EQCR)

Location: Bangalore, Kolkata, Hyderabad

Work Mode: GDC / Hybrid as applicable

Supported Geography: US

Work Timings: Flexibility to work in US time zones based on project and deliverable requirements

About the Role:

We are looking for an Associate Director - Engagement Quality Control Review (EQCR) to provide senior-level oversight and leadership across audit quality and Engagement Quality Control Review activities for US-based engagements. The role will be part of the Department of Professional Practice (DPP) - Engagement Quality Control Review (EQCR) function and will work closely with senior audit leadership, engagement teams and review professionals to drive quality, consistency and compliance in audit execution. The Associate Director will provide technical leadership, review oversight, stakeholder management and quality governance, while independently managing complex reviews and supporting continuous improvement of the EQCR function.

Key Responsibilities:

- Lead and oversee Engagement Quality Control Reviews (EQCR) for complex US audit engagements and specific audit areas.

- Provide senior-level oversight of review procedures performed in accordance with PCAOB auditing standards, SEC requirements and US audit methodology.

- Review and challenge engagement team workpapers, audit documentation, significant judgments and audit conclusions to assess quality, completeness and compliance.

- Evaluate complex or judgmental audit matters and determine areas requiring additional procedures, clarification or escalation.

- Lead discussions with engagement teams and senior stakeholders to understand audit positions, evidence and conclusions.

- Assess engagement readiness and establish appropriate review priorities, timelines and resource allocation.

- Review, evaluate and challenge significant findings arising from EQCR activities.

- Consolidate review results and present key observations, risks and recommendations to senior leadership.

- Act as a senior point of contact between the EQCR team, engagement teams and other stakeholders.

- Provide guidance and technical direction to Managers, Senior Associates and other professionals involved in the review process.

- Oversee multiple engagements and ensure timely delivery of high-quality review outputs.

- Monitor engagement status, risks, dependencies and deadlines and proactively address/escalate issues.

- Review and approve management reports, status updates and leadership presentations.

- Stay current with developments in PCAOB standards, SEC regulations, US audit methodology and relevant professional standards.

- Identify recurring audit quality themes and contribute to audit quality improvement, standardization and process enhancement initiatives.

- Support development and implementation of review methodologies, tools and quality-control processes.

- Coach and mentor team members and contribute to building technical and leadership capabilities within the EQCR function.

Educational Qualification:

- Chartered Accountant (CA) - Active membership required.

Work Experience:

- 10+ years of post-qualification experience after CA is required.

- Extensive experience in external/statutory audit, preferably with a Big 4 or reputed CA/CPA firm.

- Strong experience in PCAOB audits, integrated audits, SEC registrants and/or US audit engagements is highly preferred.

- Strong experience reviewing audit workpapers, audit documentation, significant accounting/audit judgments and financial statement audit procedures.

- Experience in Engagement Quality Control Review (EQCR), audit quality, technical review or similar quality-control activities will be highly relevant.

- Demonstrated experience managing multiple complex engagements and delivering high-quality outputs within tight timelines.

- Strong experience working with senior engagement leaders, Partners, Directors and US stakeholders.

- Experience leading teams, reviewing work performed by other professionals and providing technical guidance.

- Candidates with extensive IFRS audit experience with Big 4 firms, particularly component audits or SEC registrant engagements, may also be considered.

Preferred Industry Exposure:

Experience across one or more of the following industries is preferred:

- Financial Services

- Consumer & Retail

- Industrial Manufacturing

- Technology & Media

- Life Sciences

- Energy

Technical & Functional Skills:

- Strong knowledge of PCAOB auditing standards and US audit requirements

- Strong understanding of SEC independence requirements

- Advanced audit workpaper and documentation review capability

- Strong understanding of US GAAP and/or IFRS

- Ability to assess complex audit judgments, risks and conclusions

- Strong knowledge of audit quality and professional standards

- Strong project/program management capabilities

- Ability to manage multiple complex engagements simultaneously

- Strong proficiency in Excel, Word and PowerPoint

- Exposure to Alteryx or Power BI is an advantage

- Strong analytical, problem-solving and professional judgment skills

Leadership & Behavioural Attributes:

- Strong leadership presence and professional judgment

- Excellent attention to detail and commitment to audit quality

- Ability to independently lead complex reviews and make informed decisions

- Ability to challenge audit positions constructively and objectively

- Strong communication and influencing skills with senior stakeholders

- Ability to lead meetings, review discussions and senior-level presentations

- Strong stakeholder and expectation management

- Ability to identify emerging risks and proactively develop solutions

- Strong coaching and mentoring capability

- Ability to work effectively across global, multicultural teams

- High level of integrity, accountability and professional skepticism

Global Exposure:

The role will involve significant interaction with US-based audit leadership, engagement teams and EQCR professionals, providing extensive exposure to US audit methodology, PCAOB standards and SEC-related requirements. The role may involve travel to the base office or the United States for business/group meetings, depending on business requirements.