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16 results for Tax Director in Riverside, CA

Tax Attorney
  • Costa Mesa, CA
  • onsite
  • Permanent / Full Time
  • 120000 - 180000 USD / Yearly
  • <p><strong><u>Tax Practice Seeks California-Licensed Attorney – 40-Hour Week + Monthly Bonuses</u></strong></p><p>A legal practice handling tax-related matters is seeking a <strong>California-licensed Tax Attorney</strong> to join its team. This is a 100% onsite opportunity offering a consistent 8:00 a.m.–5:00 p.m. schedule and 40-hour workweek, a casual office environment, and monthly bonus potential. The <strong>Tax Attorney </strong>will work in a fast-paced, high-volume environment, touching approximately 300 cases per month. While prior tax law experience is preferred, the firm will also consider attorneys coming from other practice areas, including personal injury, criminal defense, or collections, as well as candidates with IRS experience.</p><p><br></p><p><strong>This position is 100% onsite.</strong></p><p><br></p><p><strong><u>Tax Attorney Responsibilities</u>:</strong></p><ul><li>Provide legal advice and counsel to clients regarding tax-related matters.</li><li>Review cases and ensure compliance with applicable laws and regulations.</li><li>Prepare and review legal documents and case materials.</li><li>Conduct legal research to support case preparation and strategy.</li><li>Analyze evidence and develop strategies and arguments for matters requiring litigation.</li></ul><p><br></p><p><strong><u>Perks</u>:</strong></p><ul><li>40 hour week!</li><li>Casual office environment</li><li>Monthly performance bonuses</li><li>Bonus potential averages approximately <strong>$1K–$5K per month</strong>, paid per settlement</li></ul><p><strong><u>Pay</u></strong>: $110,000 - $180,000 DOE + monthly bonuses +benefits</p><p><br></p><p><strong><u>Benefits</u></strong>: health insurance, dental, vision benefits, and paid time off</p><p><br></p><p><strong><em><u>TO APPLY, ONLY send resume directly to Vice President of Direct Hire, Samantha Graham at Samantha [dot] Graham [at] RobertHalf [dot][com]</u></em></strong></p>
  • 2026-10-02T00:00:00Z
Tax Director/Manager - Corporate
  • Newport Beach, CA
  • onsite
  • Permanent / Full Time
  • 150000 - 350000 USD / Yearly
  • We are looking for an experienced tax leader to guide a sophisticated practice focused on complex client needs in Newport Beach, California. This role blends technical tax leadership, strategic client counsel, and team development, making it ideal for someone who thrives in both advisory and operational oversight. The successful candidate will help shape the direction of the tax function while delivering high-quality service to high-net-worth clients and related entities.<br><br>Responsibilities:<br>• Direct the day-to-day leadership of the tax practice, overseeing services for high-net-worth individuals, families, trusts, estates, partnerships, S corporations, and LLCs.<br>• Deliver advanced tax guidance across income tax matters, estate and gift considerations, wealth transfer strategies, and succession planning for closely held businesses.<br>• Review and approve tax filings to ensure accuracy, completeness, and adherence to applicable federal, state, and local regulations.<br>• Build and strengthen long-term relationships with clients and external advisors, including family offices, attorneys, bankers, and wealth management professionals.<br>• Evaluate client situations to uncover planning opportunities that can improve tax efficiency and support broader financial objectives.<br>• Coach, mentor, and develop tax professionals, promoting technical excellence, accountability, and a strong client service mindset.<br>• Oversee workflow management, staffing allocation, filing deadlines, and overall practice performance to support efficient delivery and profitability.<br>• Monitor legislative and regulatory tax developments and translate changes into practical guidance for clients and internal teams.<br>• Support growth initiatives through networking, referral development, and collaboration with firm leadership on strategic business opportunities.
  • 2026-09-30T00:00:00Z
Director of Accounting
  • Long Beach, CA
  • onsite
  • Permanent / Full Time
  • 175000 - 210000 USD / Yearly
  • We are looking for an experienced Director of Accounting to lead financial operations for a hospitality organization in Long Beach, California. This role oversees core accounting functions, strengthens reporting accuracy, and supports sound business decisions through budgeting, forecasting, and cash management. The ideal candidate brings strong leadership experience, deep technical accounting knowledge, and a proven background in hospitality, service, or events environments.<br><br>Responsibilities:<br>• Lead daily accounting activities across the general ledger, accounts payable, accounts receivable, payroll, and period-end close processes.<br>• Prepare and review financial statements, management reports, and supporting schedules to ensure timely and accurate reporting.<br>• Direct budgeting, forecasting, and variance analysis efforts to help leadership evaluate performance and plan effectively.<br>• Monitor cash flow, reconcile bank and balance sheet accounts, and maintain complete and accurate financial records.<br>• Establish and reinforce internal controls that support compliance, audit readiness, and reliable accounting operations.<br>• Oversee inventory and cost analysis activities, including review of cost of goods sold and related financial trends.<br>• Manage audit preparation and coordinate with external auditors to support efficient completion of financial statement audits.<br>• Supervise and develop accounting staff, setting expectations, reviewing work quality, and promoting continuous improvement within the team.
  • 2026-09-29T00:00:00Z
Director of Accounting
  • Pomona, CA
  • onsite
  • Permanent / Full Time
  • 140000 - 155000 USD / Yearly
  • <p>NOW HIRING: DIRECTOR OF ACCOUNTING</p><p><br></p><p>An established, mission-driven nonprofit organization is seeking an experienced <strong>Director of Accounting</strong> to lead accounting operations, strengthen financial processes, and provide strategic financial support to executive leadership.</p><p>Reporting directly to the CFO, this position offers the opportunity to make a meaningful impact within a collaborative organization that supports community programming, educational initiatives, and grant-funded programs. The ideal candidate is a hands-on accounting leader who can develop talent, improve workflows, establish accountability, and ensure accurate and timely financial reporting across multiple entities.</p><p>KEY RESPONSIBILITIES</p><p><strong>Accounting Leadership:</strong> Direct accounting operations across four entities, including general ledger, accounts payable, accounts receivable, payroll, reconciliations, and cash management.</p><p><strong>Financial Reporting:</strong> Oversee month-end and year-end close, financial statement preparation, management reporting, and variance analysis.</p><p><strong>Executive &amp; Board Support:</strong> Prepare financial reports and provide analysis to support executive leadership, board reporting, and organizational decision-making.</p><p><strong>Budgeting &amp; Forecasting:</strong> Partner with the CFO and department leaders on annual budgets, financial forecasts, cash flow planning, and long-term financial strategy.</p><p><strong>Audit &amp; Compliance:</strong> Oversee annual audits, tax filings, regulatory reporting, internal controls, risk management, and financial compliance.</p><p><strong>Nonprofit Accounting:</strong> Manage grant accounting, restricted funds, and financial reporting related to funded programs.</p><p><strong>Process Improvement:</strong> Streamline accounting workflows, strengthen internal procedures, improve efficiency, and establish clear deadlines and accountability.</p><p><strong>Team Leadership:</strong> Supervise, mentor, and develop accounting staff while providing guidance, prioritization, and ongoing performance oversight.</p><p><strong>Systems Optimization:</strong> Identify opportunities to improve accounting systems, reporting processes, and operational efficiency.</p><p><br></p><p>REQUIRED QUALIFICATIONS</p><p><strong>Active CPA license </strong>required.</p><p>Minimum of <strong>3 years of nonprofit accounting experience</strong> required.</p><p>Proven experience leading an accounting department or team.</p><p>Strong knowledge of GAAP, financial statements, month-end close, reconciliations, and internal controls.</p><p>Experience managing accounting across multiple entities.</p><p>Demonstrated ability to improve workflows, establish efficient processes, and hold teams accountable for deliverables.</p><p>Experience with budgeting, forecasting, audits, compliance, and financial reporting.</p><p>Strong communication, organizational, analytical, and leadership skills.</p><p><strong>NetSuite experience is a strong plus.</strong></p><p><br></p><p>INTERESTED?</p><p>If you are a CPA with nonprofit accounting experience and a passion for building strong teams, improving processes, and delivering accurate financial reporting, we welcome your interest.</p><p><br></p><p><strong>Submit your resume for confidential consideration.</strong></p>
  • 2026-09-29T00:00:00Z
Director of Accounting
  • Chino, CA
  • onsite
  • Permanent / Full Time
  • 135000 - 155000 USD / Yearly
  • <p>We are looking for an experienced Director of Accounting to lead the finance and accounting function for a nonprofit organization in Chino, California. This role will guide day-to-day accounting operations, strengthen team performance, and deliver accurate financial reporting across multiple entities. The ideal candidate brings strong nonprofit accounting expertise, a hands-on leadership style, and the ability to improve processes while maintaining compliance with funding and regulatory requirements.</p><p><br></p><p>Responsibilities:</p><p>• Direct accounting activities across multiple entities, including ledger management, payables, receivables, payroll-related accounting, fixed assets, cash activity, reconciliations, and revenue tracking.</p><p>• Manage the monthly, quarterly, and annual close cycles with an emphasis on timely completion, accuracy, and stronger departmental workflows.</p><p>• Review and produce financial statements, internal management reports, and variance analysis to support leadership decision-making.</p><p>• Collaborate with executive leaders, committees, and board-facing stakeholders by preparing clear financial materials and supporting presentations.</p><p>• Partner with department heads on annual budgets, rolling forecasts, long-term planning, and budget-to-actual performance reviews.</p><p>• Oversee accounting and reporting for grants, restricted funding, and program-based financial activity while ensuring adherence to donor and regulatory requirements.</p><p>• Establish and enhance internal controls, accounting policies, and documentation standards to support compliance, audit readiness, and risk reduction.</p><p>• Lead financial analysis tied to programs and events, including cost allocation, margin evaluation, and post-activity financial review.</p><p>• Supervise, coach, and develop accounting team members, creating a culture of accountability, collaboration, and high-quality execution.</p><p>• Support tax filings, grant reporting, regulatory submissions, cash flow planning, and other finance-related priorities assigned by leadership. </p>
  • 2026-09-22T00:00:00Z
Sr. Tax Accountant
  • Aliso Viejo, CA
  • remote
  • Temporary / Contract
  • 47.5 - 55 USD / Hourly
  • We are looking for an experienced Sr. Tax Accountant to support a high-volume tax workflow for an IT Software organization in Aliso Viejo, California. This Long-term Contract position will focus on researching and resolving primarily state corporate income tax notices while also assisting with related property tax, transaction tax, and business license matters. The ideal candidate brings strong corporate tax knowledge, sound judgment, and the ability to analyze incomplete information to determine accurate next steps and avoid unnecessary payments.<br><br>Responsibilities:<br>• Review, investigate, and respond to a large volume of incoming tax notices with an emphasis on state corporate income tax matters.<br>• Analyze account details, filings, and payment history to determine the cause of tax notices and recommend the appropriate resolution.<br>• Prepare documentation and correspondence needed to address notices, disputes, adjustments, and follow-up actions with tax authorities.<br>• Support additional notice-related work involving property tax, transaction tax, and business license obligations as priorities shift.<br>• Assist with estimated tax payment support and related corporate income tax activities to help maintain compliance.<br>• Track open tax issues, organize supporting records, and maintain clear status updates to ensure timely resolution of outstanding items.<br>• Collaborate with internal tax stakeholders to gather missing information, clarify filing positions, and resolve complex notice questions efficiently.
  • 2026-09-24T00:00:00Z
Director of Accounting / Finance
  • Rancho Cucamonga, CA
  • onsite
  • Permanent / Full Time
  • 170000 - 220000 USD / Yearly
  • <p>We are looking for an experienced Director of Accounting / Finance to lead the organization’s accounting operations and financial governance in Ontario, California. This role will oversee critical close activities, reporting accuracy, compliance controls, and audit readiness while supporting sound business decision-making. The ideal candidate brings deep accounting leadership experience, strong financial discipline, and the ability to guide teams effectively in a fast-paced manufacturing environment.</p><p><br></p><p>Responsibilities:</p><p>• Direct accounting and finance operations, ensuring accurate records, timely reporting, and consistent execution of core financial processes.</p><p>• Lead month-end and period-end close activities, including review of journal entries, reconciliations, and financial results to maintain reporting integrity.</p><p>• Oversee preparation of financial statements and management reports, delivering clear and reliable information to support business performance analysis.</p><p>• Manage audit coordination and compliance efforts, including support for financial statement audits and adherence to SOX-related controls.</p><p>• Strengthen internal controls and accounting procedures to improve accuracy, reduce risk, and maintain alignment with regulatory and company standards.</p><p>• Partner with cross-functional leaders across departments and locations to resolve financial issues, improve processes, and support operational objectives.</p><p>• Provide leadership and development for accounting staff, setting expectations, coaching performance, and building a high-performing team.</p><p>• Support the effective use of accounting systems and tools, including reconciliation and close management platforms.</p>
  • 2026-10-02T00:00:00Z
Grants Accountant
  • Banning, CA
  • onsite
  • Permanent / Full Time
  • 72000 - 93000 USD / Yearly
  • We are looking for an experienced Grants Accountant to support financial oversight for grant-funded programs in California. This position is ideal for an accounting specialist who understands regulated funding environments and can manage reporting, reconciliations, and close activities with accuracy. The role will work across budgeting, compliance, and general ledger functions to help maintain strong financial controls and reliable grant reporting.<br><br>Responsibilities:<br>• Manage accounting activity for grant-funded programs, ensuring transactions are recorded accurately and align with applicable funding requirements.<br>• Prepare and post journal entries, maintain general ledger integrity, and support timely month-end close procedures.<br>• Monitor grant budgets, track expenditures against approved funding, and assist with financial planning for current and upcoming awards.<br>• Reconcile balance sheet and grant-related accounts, including bank reconciliations, to resolve discrepancies and maintain accurate records.<br>• Produce financial reports and supporting schedules for internal stakeholders and external funding sources as needed.<br>• Review accounting processes for compliance with GAAP and organization-specific grant guidelines within a government, nonprofit, or Tribal environment.<br>• Partner with program and finance teams to clarify spending activity, document allocations, and strengthen financial accountability across grant programs.
  • 2026-10-05T00:00:00Z
Accountant
  • Newport Beach, CA
  • onsite
  • Temporary to Hire
  • 35 - 40 USD / Hourly
  • We are looking for an Accountant to join a team in Newport Beach, California in a Contract to Permanent capacity. This role is well suited for a detail-oriented individual who can quickly step into a fast-paced accounting environment, manage daily financial activities with limited onboarding, and support accurate reporting across property-related operations. The ideal candidate brings solid experience with accounting systems used in real estate or property management settings, along with a strong command of payroll, ledger activity, and financial statement review.<br><br>Responsibilities:<br>• Manage day-to-day accounting operations, including accounts payable, accounts receivable, journal entries, and general ledger maintenance.<br>• Prepare and review bank reconciliations to ensure account accuracy and timely resolution of discrepancies.<br>• Process payroll activities with attention to compliance, accuracy, and established deadlines.<br>• Produce financial reports and assist with the preparation and analysis of individual and consolidated financial statements.<br>• Evaluate accounting records to confirm completeness, accuracy, and alignment with reporting requirements.<br>• Support property accounting functions by tracking financial activity related to real estate portfolios and operating entities.<br>• Utilize AppFolio or comparable property management accounting platforms to maintain records and execute core accounting tasks.<br>• Contribute effectively in a high-volume environment by prioritizing work, meeting deadlines, and handling multiple financial processes simultaneously.
  • 2026-10-09T00:00:00Z
Staff Accountant
  • Upland, CA
  • onsite
  • Temporary / Contract
  • 33.25 - 38.5 USD / Hourly
  • We are looking for a detail-oriented Staff Accountant to support essential accounting operations for a Local Government organization in Upland, California. This Contract position focuses on maintaining accurate financial records, assisting with reconciliations, and contributing to reliable month-to-month reporting. The ideal candidate brings strong spreadsheet capabilities, sound accounting knowledge, and the ability to manage both transactional and audit-related tasks in a structured environment.<br><br>Responsibilities:<br>• Prepare and record journal entries to ensure financial activity is accurately reflected in the general ledger.<br>• Perform bank and account reconciliations, investigate discrepancies, and resolve outstanding items in a timely manner.<br>• Support accounts payable and accounts receivable activities, including reviewing transactions and maintaining organized documentation.<br>• Assist with audit preparation by gathering schedules, reconciling balances, and providing requested financial support materials.<br>• Analyze accounting data in Excel, using downloaded reports or manual inputs to compare balances and validate accuracy.<br>• Maintain general ledger integrity by reviewing entries, tracking adjustments, and helping ensure compliance with internal accounting standards.<br>• Contribute to tax-related accounting support, including work tied to corporate tax and sales tax records as needed.
  • 2026-10-12T00:00:00Z
Staff Accountant
  • Long Beach, CA
  • onsite
  • Temporary / Contract
  • 29.2885 - 33.913 USD / Hourly
  • We are looking for a detail-oriented Staff Accountant to join an apparel manufacturing organization in Long Beach, California on a Long-term Contract basis. This role supports core accounting operations by managing reconciliations, assisting with the monthly close, and helping maintain accurate financial records across payables, expenses, and reporting activities. The ideal candidate brings strong NetSuite experience, sharp analytical skills, and the ability to work effectively in a hybrid, fast-paced corporate accounting environment.<br><br>Responsibilities:<br>• Review overseas purchase orders against supplier invoices, confirm pricing and terms, apply vendor prepayments accurately, and coordinate international wire transactions after validating banking details.<br>• Reconcile vendor statements to accounting records, investigate unpaid or aged balances, and work through discrepancies to bring accounts up to date.<br>• Assist with month-end close activities by preparing recurring journal entries such as accruals, amortization entries, and account reclassifications in NetSuite.<br>• Complete balance sheet reconciliations for bank accounts, credit cards, and other assigned accounts, ensuring all items are supported and resolved by close deadlines.<br>• Audit and code employee expense reports in Navan and match reported activity to related card statements for accuracy.<br>• Compare order and purchasing data from Syncore with NetSuite records to identify inconsistencies and support clean financial data.<br>• Prepare schedules and backup documentation used for monthly financial reporting and borrowing base submissions to lending partners.<br>• Support ongoing accounting operations in a hybrid work environment with onsite collaboration in Long Beach, California from Tuesday through Thursday.<br>• Contribute to accurate general ledger maintenance and day-to-day accounting tasks needed to keep reporting timelines on track.
  • 2026-10-09T00:00:00Z
Staff Accountant
  • Mission Viejo, CA
  • onsite
  • Temporary / Contract
  • 33.25 - 35 USD / Hourly
  • We are looking for a detail-oriented Staff Accountant to support accounting operations for a Contract position based in Mission Viejo, California. This opportunity is well suited for someone who enjoys working with financial records, investigating discrepancies, and keeping reporting activities accurate and timely. The person in this role will contribute to core accounting processes while helping maintain reliable data for business and tax-related needs.<br><br>Responsibilities:<br>• Prepare and organize financial information needed for recurring weekly reports, ensuring figures are complete and submitted on schedule.<br>• Process accounting support documents such as invoices, check requests, and wire transfer requests with a high level of accuracy.<br>• Enter financial data into accounting records and perform reconciliations to confirm balances align with supporting documentation.<br>• Investigate payment overdraft issues by reviewing account activity, identifying root causes, and helping resolve discrepancies.<br>• Analyze month-over-month cost fluctuations and research notable variances to support financial visibility and follow-up.<br>• Assist with journal entry preparation and posting to maintain accurate accounting records within the general ledger.<br>• Support day-to-day research requests related to transactions, account activity, and financial exceptions.<br>• Help maintain organized documentation for accounting activities to support internal review and reporting needs.
  • 2026-10-12T00:00:00Z
Staff Accountant
  • Laguna Beach, CA
  • onsite
  • Permanent / Full Time
  • 60000 - 75000 USD / Yearly
  • <p>We are inviting applications for the role of a Staff Accountant in Laguna Beach, California. This role is central to our clients real estate team, primarily focusing on accounts payable tasks using Yardi software. The role is in-office and offers an exciting opportunity for those with a background in accounting.</p><p><br></p><p>Responsibilities:</p><p>• Execute and supervise accounts payable using Yardi software</p><p>• Perform check runs and contribute to other accounting tasks as needed</p><p>• Offer support to property management and office tasks as required</p><p>• Ensure precision and meticulousness in all financial transactions</p><p>• Handle accounts receivable tasks and bank reconciliations</p><p>• Maintain and manage the general ledger</p><p>• Record and manage journal entries</p><p>• Close financial records at the end of each month</p><p>• Use accounting software like NetSuite, Oracle, QuickBooks, and SAP effectively.</p>
  • 2026-09-30T00:00:00Z
Staff Accountant
  • Ontario, CA
  • onsite
  • Temporary / Contract
  • 30 - 37 USD / Hourly
  • We are looking for a detail-oriented Staff Accountant to support day-to-day accounting operations for a Long-term Contract position based in Ontario, California. This role is ideal for someone who can move comfortably between general ledger work, account analysis, and high-volume accounts payable while maintaining accuracy across multiple entities. The successful candidate will bring strong Excel capability, sound accounting judgment, and the initiative to work independently in a fast-paced environment.<br><br>Responsibilities:<br>• Manage account reconciliations across multiple business entities, reviewing records from separate file repositories and systems to resolve discrepancies thoroughly.<br>• Support full-cycle accounting activities, including preparing journal entries, maintaining general ledger accuracy, and assisting with period-end close tasks.<br>• Address an initial backlog of accounts payable transactions, including three-way matching and daily processing of a high volume of invoices.<br>• Investigate financial variances by tracing supporting documentation, validating balances, and identifying items that require correction or follow-up.<br>• Use Excel to organize large data sets, analyze account activity, and prepare clear reporting that supports accounting decisions.<br>• Assist with sales tax and corporate tax-related accounting tasks, including gathering data and supporting compliance documentation as needed.<br>• Collaborate with internal teams to confirm invoice details, payment support, and account coding to ensure timely and accurate processing.<br>• Contribute to process improvement efforts, including the effective use of AI-enabled tools that enhance accounting efficiency and accuracy.
  • 2026-10-09T00:00:00Z
Staff Accountant
  • Rancho Santa Margarita, CA
  • onsite
  • Temporary / Contract
  • 33.25 - 36 USD / Hourly
  • We are looking for a detail-oriented Staff Accountant to support day-to-day accounting operations for a long-term contract opportunity in Rancho Santa Margarita, California. This role is ideal for someone who is comfortable working onsite and can manage a blend of transactional accounting, record maintenance, and financial data accuracy. The position will contribute to core accounting activities while helping keep financial information organized, current, and reliable.<br><br>Responsibilities:<br>• Process accounts payable and accounts receivable activities with accuracy and timeliness.<br>• Prepare and post journal entries to support routine accounting transactions and monthly close work.<br>• Maintain and reconcile general ledger records to ensure financial information is complete and accurate.<br>• Perform data entry and data cleanup tasks to improve the quality and consistency of accounting records.<br>• Assist with corporate tax and sales tax support activities, including organizing documentation and preparing related information.<br>• Help compile schedules and supporting details for corporate tax return preparation and review.<br>• Work onsite with internal stakeholders to address accounting questions and resolve record discrepancies.<br>• Monitor financial documentation and update accounting files to support audit readiness and reporting needs.
  • 2026-10-12T00:00:00Z
Director, Business Optimization (AP Audits)
  • Santa Ana, CA
  • onsite
  • Permanent / Full Time
  • 123000 - 190000 USD / Yearly
  • We are looking for a strategic and entrepreneurial leader to guide an Accounts Payable recovery audit function in Santa Ana, California. This position is well suited for a senior audit specialist who can shape client strategy, strengthen operational performance, and communicate financial value to executive stakeholders. The role combines practice leadership, client advisory work, and team development within a fast-paced services environment focused on measurable cost optimization.<br><br>Responsibilities:<br>• Direct the Accounts Payable recovery audit practice, leading client engagements, team delivery, and overall financial performance for the function.<br>• Oversee the full audit process, including data intake, review preparation, exception analysis, claim support, and recovery monitoring.<br>• Work closely with client finance, procurement, and shared services leaders to uncover duplicate disbursements, missed credits, overpayments, and vendor-related compliance gaps.<br>• Design tailored audit approaches that use data analysis, automation, and benchmarking insights to identify savings opportunities and underlying process issues.<br>• Present audit results, recovery opportunities, and operational improvement recommendations to senior executives such as CFOs, controllers, and procurement leaders.<br>• Lead recovery discussions with vendors and suppliers, securing funds on behalf of clients while maintaining accurate support and clear reporting.<br>• Build strong client and supplier relationships that support efficient claim resolution and long-term engagement success.<br>• Drive practice expansion by identifying new business opportunities, supporting strategic initiatives, and contributing to revenue and profitability goals.<br>• Mentor and develop team members, setting direction, promoting accountability, and building leadership capability within the group.
  • 2026-09-28T00:00:00Z