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18 results for Director Of Internal Audit in St. Cloud, MN

Sr. Internal Auditor
  • Golden Valley, MN
  • onsite
  • Permanent
  • 82300.00 - 152800.00 USD / Yearly
  • <p>We are looking for a Senior Internal Auditor to join our team in the Greater Minneapolis area. In this role, you will play a key part in evaluating and enhancing financial and operational processes across the organization. With a focus on compliance, risk assessment, and process improvement, you will collaborate with various teams to ensure adherence to regulations and support strategic initiatives.</p><p><br></p><p>Responsibilities:</p><p>• Conduct comprehensive audits to assess compliance with Sarbanes-Oxley (SOX) requirements and internal policies.</p><p>• Evaluate financial and operational processes to identify areas for improvement and mitigate risks.</p><p>• Partner with cross-functional teams, including IT and business operations, to strengthen internal controls.</p><p>• Develop and execute audit plans and sampling strategies to ensure thorough risk assessment.</p><p>• Document audit findings and prepare detailed reports for presentation to management and the audit committee.</p><p>• Utilize accounting software and business systems to streamline audit processes and ensure accuracy.</p><p>• Collaborate with international and domestic teams to conduct compliance and operational reviews.</p><p>• Analyze data using advanced Excel formulas and tools like SAP, Workiva, and OneStream.</p><p>• Recommend actionable solutions to enhance efficiency and achieve organizational goals.</p><p>• Stay updated on industry trends and best practices to continuously improve audit methodologies.</p>
  • 2025-11-19T17:34:10Z
VP of Finance
  • Arden Hills, MN
  • onsite
  • Permanent
  • 100000.00 - 120000.00 USD / Yearly
  • We are offering an opportunity for a VP/Director of Finance in Arden Hills, Minnesota. The individual will be responsible for overseeing the finance, accounting, budgeting, and financial reporting aspects of the organization. The role involves engagement with multiple departments, ensuring the organization's goals are met and new initiatives are properly funded. <br><br>Responsibilities:<br><br>• Plan and implement systems that fulfill the department's mission and goals efficiently and effectively.<br>• Provide leadership and day to day management of finance, accounting, tax, audit, business technology, risk management, purchasing, budgeting, financial reporting, and analysis, investment analysis, and management.<br>• Assure monthly financial statements provide an accurate picture of current financial conditions of the Organization consistent with generally accepted accounting practices (GAAP), nonprofit law, and organizational policy.<br>• Conduct internal audits to assure compliance and maintain business and financial records in accordance with financial accounting and reporting systems, controls, accountabilities, legal, tax, and audit parameters.<br>• Conduct financial and business analyses of potential new ventures and develop funding models and implementation plans.<br>• Manage all financial activities including cash flow management, investment management, analysis of capital projects, asset sales, and the safeguarding of all assets.<br>• Oversee the development of the annual operating budget, including all department and subsidiary budgets.<br>• Lead the decision-making process for real estate and major lease and buy activities.<br>• Communicate regularly with the audit/finance committee and the board of directors.<br>• Drive employee engagement and organizational performance by improving employee line of sight to strategic goals.<br>• Establish and implement finance and business technology efforts that effectively communicate and support organizational mission, goals, and strategic vision.<br>• Establish and maintain constructive and effective relationships with audit.
  • 2025-11-14T16:03:42Z
Finance Director
  • Minnetonka, MN
  • onsite
  • Permanent
  • 150000.00 - 180000.00 USD / Yearly
  • <p>A growing, healthcare organization is searching for a strategic and hands-on Finance Director to help lead its financial operations with precision, insight, and impact. Reporting to the Vice President of Finance, this individual will play a key role in shaping the financial strategy and operational success of a dynamic physician group dedicated to exceptional patient care.</p><p>This opportunity is ideal for a finance professional with a strong Controller background who thrives in both high-level strategy and detailed execution. The role spans the full spectrum of financial management—accounting, payroll, forecasting, revenue cycle oversight, and internal controls—while partnering closely with clinical and operational leaders to drive performance and growth.</p><p>As the organization continues to expand its footprint and services, the Finance Director will:</p><ul><li>Develop and implement long-term financial strategies aligned with clinical and business goals.</li><li>Oversee accounting operations, ensuring accurate reporting, compliance, and audit readiness.</li><li>Lead budgeting, forecasting, and capital planning across multiple sites.</li><li>Collaborate with revenue cycle and operations teams to optimize financial performance and streamline processes.</li><li>Serve as a trusted advisor on new initiatives, from service line expansion to new provider onboarding.</li></ul><p>Beyond technical expertise, this role calls for a leader who inspires trust and excellence—someone who can mentor a skilled finance team, champion process improvements, and foster a culture of accountability and collaboration.</p><p><br></p>
  • 2025-11-10T16:13:47Z
Director of Accounting
  • St. Cloud, MN
  • onsite
  • Permanent
  • 73000.00 - 75000.00 USD / Yearly
  • We are looking for a dedicated Director of Accounting to lead and manage the financial operations of our organization in St. Cloud, Minnesota. This role involves overseeing accounting functions, preparing financial reports, and ensuring compliance with financial controls and risk management practices. The ideal candidate will bring expertise in accounting and leadership to support the organization’s mission and goals.<br><br>Responsibilities:<br>• Manage and oversee the organization’s financial operations, including accounts payable, payroll, month-end processes, and governmental reporting.<br>• Prepare and present detailed financial reports to the Board of Trustees and Finance Committee.<br>• Supervise and support the Accounting staff through scheduling, training, performance evaluations, and coaching.<br>• Administer the organization’s investments and manage cash receipts effectively.<br>• Coordinate and lead the annual audit process to ensure accuracy and compliance.<br>• Develop and manage the annual budget while maintaining transparency and accountability.<br>• Implement and monitor risk management techniques to uphold financial controls across the organization.<br>• Collaborate with Human Resources to provide financial data for union negotiations and other requests.<br>• Participate actively in the Leadership Support Team to align financial strategies with organizational goals.<br>• Safeguard the confidentiality of sensitive financial and personnel information.
  • 2025-11-05T22:48:44Z
Sr. Accountant
  • Maple Grove, MN
  • onsite
  • Permanent
  • 130000.00 - 140000.00 USD / Yearly
  • <p>We are looking for an experienced Senior Accountant to join our team in Maple Grove, Minnesota. In this role, you will provide critical financial expertise to ensure the accuracy and compliance of accounting processes, particularly in areas such as revenue recognition and fixed asset accounting. This position offers a dynamic opportunity to collaborate with cross-functional teams, contribute to audits, and drive improvements in financial reporting.</p><p><br></p><p>Responsibilities:</p><p>• Deliver technical accounting expertise on topics such as capital equipment, revenue recognition, inventory accounting, and fixed asset management.</p><p>• Conduct research, implement standards, and monitor compliance with ASC 606 Revenue Accounting and ASC 842 Lease Accounting.</p><p>• Prepare financial reports, general ledger entries, and account reconciliations to ensure accurate financial data.</p><p>• Execute month-end closing processes, including posting journal entries and reconciling accounts.</p><p>• Collaborate with department heads and project leaders to provide financial insights that support strategic decision-making.</p><p>• Maintain a robust internal control environment and assist with documentation and testing requirements.</p><p>• Support both internal and external audit activities with thorough preparation and analysis.</p><p>• Identify opportunities for process improvement and standardization to enhance efficiency.</p><p>• Ensure compliance with accounting principles and regulations in all financial operations.</p>
  • 2025-11-19T20:14:37Z
Audit Manager - Public
  • Golden Valley, MN
  • onsite
  • Permanent
  • 110000.00 - 135000.00 USD / Yearly
  • We are offering an exciting opportunity for an Audit Manager - Public in Golden Valley, Minnesota, United States. The primary function of this role is to manage and oversee audit engagements, ensure compliance with accounting standards, and provide excellent client service. The role also involves business development and team management activities.<br><br>Responsibilities:<br>• Manage the execution and completion of audits, emphasizing internal controls and compliance testing<br>• Formulate audit strategies and ensure audit activities comply with relevant standards<br>• Identify potential audit risks and devise audit programs to address these risks<br>• Review and approve audit workpapers, reports, and financial statements to ensure accuracy and completeness<br>• Maintain quality and client service standards by ensuring audits are completed within budget and timelines<br>• Stay current with updates in governmental auditing standards, regulations, and accounting pronouncements, ensuring that audits comply with the latest requirements<br>• Build and maintain strong client relationships, understanding their audit needs, addressing questions, and effectively communicating findings and recommendations<br>• Assist in business development efforts, including proposals and networking within the government sector<br>• Provide ongoing feedback, training, and career development support to audit team members<br>• Ensure compliance with all Firm wide and local office policies and procedures.
  • 2025-10-31T14:08:57Z
Accounting Manager
  • Maple Grove, MN
  • onsite
  • Permanent
  • 110000.00 - 130000.00 USD / Yearly
  • pivotal in overseeing the financial health of our organization, ensuring compliance with established accounting principles, and driving improvements in processes. You will lead a talented team and play a significant role in enhancing our financial reporting accuracy and timeliness. Reporting directly to the Global Controller, you will collaborate across departments to promote efficiency and effectiveness.<br>KEY RESPONSIBILITIES:<br>• Manage the daily operations of the accounting department, including the preparation and review of financial statements, ensuring they adhere to US GAAP.<br>• Supervise and mentor accounting staff, fostering a culture of professional development and accountability.<br>• Oversee month-end and year-end closing processes, ensuring all accounting records are accurate and complete.<br>• Review and approve journal entries and account reconciliations.<br>• Collaborate with internal stakeholders to improve processes and drive financial performance.<br>• Ensure compliance with tax regulations and facilitate timely preparation of tax returns.<br>• Manage the relationship with external auditors and ensure timely audits.<br>• Prepare and present financial reports to senior management.<br>• Implement best practices for accounting processes and oversee automation efforts.<br>Requirements<br>Ideal candidates should possess the following qualifications:<br>• Bachelor's Degree in Accounting, Finance, or related field.<br>• 5+ years of progressive accounting experience, including a supervisory role.<br>• CPA certification is highly preferred.<br>• Strong knowledge of US GAAP and proficiency in accounting software.<br>• Expertise in financial reporting and analysis.<br>• Proficient in Microsoft Excel and other financial tools.<br>• Excellent leadership, communication, and interpersonal skills.<br>• Demonstrated ability to multi-task and thrive in a fast-paced environment.<br>• Strong analytical and problem-solving skills.
  • 2025-10-17T18:38:58Z
Tax Senior Manager
  • Minnetonka, MN
  • onsite
  • Permanent
  • 90000.00 - 140000.00 USD / Yearly
  • We are looking for an experienced and motivated Senior Tax Manager to join our team in Minnetonka, Minnesota. This leadership position plays a critical role in overseeing complex tax engagements, providing strategic guidance to clients, and driving excellence in service delivery. The ideal candidate will demonstrate exceptional technical expertise, strong leadership abilities, and a commitment to fostering client relationships while mentoring and developing team members.<br><br>Responsibilities:<br>• Oversee the preparation and advanced technical review of intricate individual and business tax returns, ensuring accuracy and compliance.<br>• Conduct detailed tax research and develop strategic planning solutions tailored to high-value clients.<br>• Serve as the primary point of contact for key clients, fostering strong relationships and delivering proactive tax advice.<br>• Collaborate with cross-functional teams to identify opportunities to expand client engagements and enhance service offerings.<br>• Mentor and train team members, providing constructive feedback and guidance on technical matters.<br>• Represent clients in interactions with federal, state, and local tax authorities, ensuring compliance and resolution of issues.<br>• Participate in firm-wide initiatives, such as operational improvements and training programs, to support organizational growth.<br>• Resolve complex tax issues by conducting in-depth research and preparing clear, concise memos detailing findings.<br>• Stay informed about changes in tax regulations and industry trends to maintain expertise and enhance service delivery.<br>• Support business development efforts by networking and pursuing new client opportunities.
  • 2025-10-31T19:04:40Z
Staff Accountant
  • Rogers, MN
  • onsite
  • Permanent
  • 75000.00 - 85000.00 USD / Yearly
  • We are looking for a detail-oriented Staff Accountant to join our team in Rogers, Minnesota. In this role, you will play a vital part in maintaining accurate financial records, supporting cost accounting processes, and ensuring compliance with financial regulations. This position offers a dynamic opportunity to collaborate across departments and contribute to the financial success of a high-tech manufacturing environment.<br><br>Responsibilities:<br>• Prepare and record journal entries, ensuring the accuracy and completeness of general ledger accounts.<br>• Conduct monthly balance sheet account reconciliations to uphold compliance with internal controls.<br>• Support cost accounting activities, including inventory valuation and standard costing processes.<br>• Manage accounts payable and receivable functions, ensuring timely processing of invoices, payments, and vendor communications.<br>• Compile and analyze financial data for periodic reporting, ensuring timely and precise submission.<br>• Assist in budget preparation and variance analysis to support strategic planning efforts.<br>• Facilitate tax compliance processes, including sales tax filings and property tax reporting, while coordinating with external auditors.<br>• Identify and recommend process improvements to enhance operational efficiency in financial workflows.<br>• Provide documentation and reconciliation support during internal and external audits.<br>• Collaborate with operations and supply chain teams to ensure accurate financial tracking of manufacturing activities.
  • 2025-11-14T16:14:26Z
Controller
  • Circle Pines, MN
  • onsite
  • Permanent
  • 140000.00 - 170000.00 USD / Yearly
  • We are looking for an experienced Controller to join our team in Circle Pines, Minnesota. In this role, you will oversee the financial operations and strategies of the organization, ensuring alignment with business goals and regulatory standards. You will play a pivotal role in driving financial efficiency, managing risk, and supporting strategic decision-making.<br><br>Responsibilities:<br>• Act as a trusted financial advisor to the executive team, offering insights and strategic recommendations to support key business decisions.<br>• Develop and implement financial strategies that align with organizational goals and adapt to market trends.<br>• Lead budgeting, forecasting, and long-term financial planning processes to ensure operational and production goals are met.<br>• Conduct detailed financial analyses to identify opportunities for cost savings, revenue growth, and improved efficiency.<br>• Establish and monitor key performance indicators (KPIs) to evaluate financial health and operational success.<br>• Manage all aspects of financial operations, including accounting, tax compliance, financial reporting, payroll, accounts payable/receivable, and inventory management.<br>• Ensure the accurate and timely preparation of monthly, quarterly, and annual financial reports.<br>• Maintain robust systems and internal controls to uphold financial accuracy and readiness for audits.<br>• Coordinate internal and external audits while ensuring compliance with relevant regulations.<br>• Optimize cash flow and working capital strategies to ensure financial stability and support growth initiatives.
  • 2025-11-07T14:33:57Z
Trade Compliance Manager
  • St. Louis Park, MN
  • remote
  • Temporary
  • 45.00 - 52.00 USD / Hourly
  • <p>Robert Half is seeking an experienced Trade Compliance Manager to support a Client with overseeing and enhancing trade compliance strategies. This role focuses on ensuring alignment with international trade laws and regulations while proactively addressing risks and opportunities. This is a long-term contract position in the manufacturing industry.</p><p><br></p><p>Responsibilities:</p><p>• Design and implement a comprehensive trade compliance program to meet international regulatory standards.</p><p>• Monitor and ensure adherence to import and export laws, including tariff classifications and sanctions.</p><p>• Identify and mitigate risks related to trade compliance, including sanctions and tariff exposures.</p><p>• Collaborate with internal teams to enhance compliance processes and drive continuous improvement.</p><p>• Provide guidance on trade-related policies and procedures to ensure organizational alignment.</p><p>• Conduct regular audits and assessments to identify areas for improvement in compliance practices.</p><p>• Stay informed on changing trade laws and regulations to ensure the company remains compliant.</p><p>• Develop and deliver training programs to educate employees on compliance requirements.</p><p>• Manage and resolve compliance-related issues, ensuring minimal disruption to operations.</p><p>• Partner with external stakeholders to maintain a strong trade compliance network.</p>
  • 2025-10-31T20:59:05Z
Financial Reporting Specialist
  • Golden Valley, MN
  • onsite
  • Temporary
  • 25.00 - 29.00 USD / Hourly
  • <p>Join our team as a Financial Reporting Specialist, where you’ll play a key role in supporting the accurate preparation, review, and distribution of financial statements and reports. This entry-level position is ideal for professionals with a foundation in accounting or finance. We strongly prefer candidates with a degree in accounting or finance, but it is not required.</p><p><br></p><p>Key Responsibilities:</p><ul><li>Prepare and analyze monthly, quarterly, and annual financial statements in accordance with company policies and relevant regulations.</li><li>Assist with collecting, validating, and consolidating financial data from multiple sources.</li><li>Support the maintenance and accuracy of general ledger accounts.</li><li>Aid in ensuring compliance with internal controls and external reporting requirements.</li><li>Assist with audits by organizing documentation and responding to auditor queries.</li><li>Contribute to process improvements and other ad-hoc projects in the finance department.</li><li>Collaborate with cross-functional teams to resolve reporting issues and support business objectives.</li></ul>
  • 2025-11-14T23:08:45Z
Payroll Tax Specialist
  • Minnetonka, MN
  • remote
  • Temporary
  • 28.00 - 31.00 USD / Hourly
  • <p>We are looking for a dedicated Payroll Tax Specialist to join a remote team. In this long-term contract position, you will play a key role in ensuring compliance with payroll tax regulations while supporting the organization's healthcare-related operations. This is an excellent opportunity to contribute to a dynamic industry and collaborate with professionals to maintain accurate and efficient payroll processes.</p><p><br></p><p>Responsibilities:</p><p>• Ensure compliance with federal, state, and local payroll tax regulations, including timely filing and payment.</p><p>• Analyze and resolve payroll tax discrepancies by conducting thorough reviews and implementing corrective measures.</p><p>• Collaborate with internal teams and offshore partners to streamline payroll operations and improve efficiency.</p><p>• Monitor and update payroll systems to reflect changes in tax laws and organizational policies.</p><p>• Provide support for healthcare-related payroll activities, including TRICARE and HealthCare.gov processes.</p><p>• Generate detailed reports and documentation related to payroll tax activities for internal and external audits.</p><p>• Utilize tools such as R Code to enhance data analysis and reporting capabilities.</p><p>• Assist in training team members on payroll tax procedures and best practices.</p><p>• Serve as a subject matter expert for payroll tax inquiries, offering guidance and solutions as needed.</p><p>• Partner with stakeholders to ensure payroll tax processes align with organizational goals and compliance standards. </p>
  • 2025-11-12T20:08:54Z
Payroll Specialist
  • Minnetonka, MN
  • remote
  • Temporary
  • 33.00 - 42.00 USD / Hourly
  • We are looking for a Payroll Specialist to join our team on a contract basis in Minnetonka, Minnesota. This role is vital in ensuring accurate and timely payroll tax filings, maintaining compliance with tax regulations, and supporting employee inquiries related to payroll matters. The ideal candidate will have experience with multi-state payroll processes and be proficient in utilizing payroll systems, specifically Paylocity.<br><br>Responsibilities:<br>• Prepare, review, and submit federal, state, and local payroll tax filings to ensure accuracy and timeliness.<br>• Monitor updates to tax laws and regulations to maintain compliance.<br>• Reconcile payroll tax accounts and promptly address any discrepancies.<br>• Utilize Paylocity to process payroll tax reports, filings, and payments efficiently.<br>• Maintain precise employee tax data within Paylocity, including jurisdiction setups and withholding elections.<br>• Generate and review quarterly and annual tax reports, such as Form 941 and W-2s.<br>• Support internal and external audits by providing detailed payroll tax documentation.<br>• Respond to employee inquiries regarding tax withholdings and filings in a thorough and timely manner.<br>• Collaborate with HR and Finance teams to address and resolve tax-related issues.
  • 2025-11-20T01:09:21Z
Tax Manager - Public
  • Osceola, WI
  • onsite
  • Permanent
  • 110000.00 - 135000.00 USD / Yearly
  • We are offering an exciting opportunity for a Tax Manager - Public in Golden Valley, Minnesota, 55427, United States. This role involves managing multiple high-level tax engagements, formulating and delivering innovative tax planning, and providing client service. You will be identifying and capitalizing on business opportunities, working with staff to ensure tax returns are completed correctly, and performing research on tax topics. <br><br>Responsibilities:<br><br>• Manage multiple high level tax engagements ensuring effective execution and delivery<br>• Develop and implement innovative tax planning strategies<br>• Provide exceptional client service and foster business opportunities within our current client base<br>• Work collaboratively with staff to ensure individual and business tax returns are completed correctly and timely<br>• Analyze tax situations from various perspectives to apply the maximum tax benefit<br>• Conduct research on various tax topics and draw conclusions<br>• Lead, develop and mentor team members to enhance their skills<br>• Work with high level clients and review tax returns for accuracy<br>• Participate in business development and community involvement activities<br>• Understand the mindset of a business owner with entrepreneurial spirit<br>• Deliver exceptional customer service to our clients<br>• Participate in coaching employees and career development<br>• Stay up-to-date on the ever-changing tax industry’s regulations and policies.
  • 2025-10-17T13:34:11Z
Accounts Payable Clerk
  • Maple Grove, MN
  • onsite
  • Permanent
  • 54000.00 - 65000.00 USD / Yearly
  • We are looking for a meticulous Accounts Payable Clerk to join our team in Maple Grove, Minnesota. This role is perfect for individuals who excel in managing financial transactions and maintaining precise records. You will play a key role in ensuring smooth and accurate payment processes while contributing to the organization's overall financial health.<br><br>Responsibilities:<br>• Process vendor invoices and ensure prompt, accurate payments.<br>• Assign proper account codes to invoices and verify their accuracy.<br>• Conduct regular check runs to issue payments efficiently.<br>• Identify and reconcile discrepancies in accounts payable records.<br>• Maintain detailed and organized documentation of all financial transactions.<br>• Work closely with vendors and internal teams to address and resolve payment concerns.<br>• Utilize Viewpoint Vista software to enhance invoice processing workflows.<br>• Ensure adherence to company policies and established financial procedures.<br>• Assist with month-end closing activities related to accounts payable.<br>• Provide necessary documentation and support during financial audits.
  • 2025-11-12T21:18:42Z
Accounts Receivable Specialist
  • Blaine, MN
  • onsite
  • Temporary
  • 22.96 - 26.59 USD / Hourly
  • <p>We are looking for a detail-oriented Accounts Receivable Specialist to join a team in Blaine, Minnesota. This long-term contract position is ideal for someone with a strong foundation in accounting principles and proficiency in technology, particularly Microsoft Excel. The role offers an excellent opportunity to grow your skills while contributing to the financial operations of the company.</p><p><br></p><p>Responsibilities:</p><p>• Manage daily accounts receivable activities, including cash applications and collections for commercial accounts.</p><p>• Process billing functions and ensure timely and accurate invoicing.</p><p>• Reconcile cash activity and maintain accurate financial records.</p><p>• Perform data entry tasks to update and maintain accounts receivable information.</p><p>• Utilize Microsoft Excel to prepare reports and analyze financial data.</p><p>• Collaborate with other departments to resolve billing discrepancies and improve processes.</p><p>• Maintain organized documentation and records for audit purposes.</p><p>• Assist in monitoring account balances and following up on overdue payments.</p><p>• Provide exceptional customer service to clients regarding account inquiries.</p><p>• Ensure compliance with company policies and accounting standards.</p><p><br></p><p>*Please note that all candidates are required to provide 2 recent supervisor or manager references in order to be considered for employment.</p><p> </p><p>Please submit your resume and call 651-293-3973 for review and consideration.</p>
  • 2025-11-20T13:23:49Z
Controller
  • Hopkins, MN
  • onsite
  • Permanent
  • 140000.00 - 180000.00 USD / Yearly
  • We are looking for a dedicated Controller to join our team in Hopkins, Minnesota. In this role, you will oversee financial operations, ensuring accurate reporting, regulatory compliance, and the implementation of best practices. This position offers the opportunity to lead and mentor a team while driving strategic financial initiatives.<br><br>Responsibilities:<br>• Prepare and review financial statements, reports, and forecasts to ensure accuracy and adherence to GAAP and company policies.<br>• Lead the budgeting and forecasting processes, analyzing financial performance and identifying trends to support strategic decisions.<br>• Establish and maintain internal controls to safeguard company assets and ensure the reliability of financial records.<br>• Ensure compliance with all applicable regulations, laws, and accounting standards, managing relationships with auditors and regulatory agencies.<br>• Supervise and develop accounting staff, fostering a collaborative and high-performing team environment.<br>• Conduct detailed financial analysis to provide actionable insights that inform business decisions.<br>• Identify opportunities to improve financial processes and implement efficiency-driven solutions.<br>• Oversee cash flow management, including forecasting, banking relationships, and investment strategies.<br>• Manage tax compliance activities, including tax planning, preparation, filing, and coordination with external advisors.
  • 2025-10-31T14:08:57Z