Reporting to the Director, Financial Reporting & Internal Controls, you will help operate and continuously improve our SOX 404 (ICFR) program. You will plan scope, refresh documentation (narratives, flowcharts, RCMs), execute design and operating effectiveness testing across entity-level controls (ELC), business process controls (BPC), IT general controls (ITGC), IT application controls (ITAC), and Information Prepared by the Entity (IPE), coordinate PBCs with auditors, and drive pragmatic remediation with business and IT owners.

Key Responsibilities

Plan & Scope

• Support the annual SOX risk assessment and scoping of accounts, locations, systems, and IPE.
• Maintain the controls inventory, risk & control matrices (RCMs), IPE register, and process/system landscape.

Document

• Build/refresh process narratives, flowcharts, and RCMs for key cycles (R2R, P2P, O2C, Inventory, Payroll, Treasury, Tax).
• Draft risk-based test plans and sampling strategies aligned to control objectives and precision.

Test & Conclude

• Execute design and operating effectiveness testing for ELCs, BPCs, ITGCs, ITACs, IPEs
• Evaluate exceptions, determine likelihood/magnitude, draft issues, and partner on root-cause analysis, remediation, and re-testing.

IT Controls & Application Compliance

• Partner with IT/application owners on user access administration (joiners/movers/leavers), privileged access, and periodic access reviews; document approvals and evidence.
• Coordinate and document application changes to align with change-management controls; support incident/problem handling and keep configuration/control docs audit-ready.

Coordination & Reporting

• Manage PBC requests and status with external auditors; ensure on-time deliverables.
• Provide dashboards on test progress, deficiencies, remediation, and support quarterly 302 sub-certifications.
• Review SOC 1 reports and User Control Considerations (UCCs); track complementary user controls.

• Experience: 5–7 years in SOX/ICFR, internal audit, or external audit of public issuers; hands-on testing across ELC, BPC, ITGC, ITAC, and IPE. Big 4/National firm PCAOB issuer experience is an asset.
• Education/Designations: Bachelor’s in Accounting/Finance/IT or related; CPA/CIA/CISA
• Technical breadth: Understanding of COSO, SOX expectations, ITGC fundamentals, and IPE testing methods.
• Tools: Proficiency with Excel and flowcharting; experience with Workiva preferred; familiarity with ERPs and key business systems (e.g., Sage X3, Dayforce, ADP HR, TechPOS, OptionTrax, FinQuery, Beanworks) is a plus.
• Soft skills: Collaborative, organized, deadline-reliable; strong written and verbal communication with the ability to brief executives and work directly with auditors.

High Tide Inc. is the leading community-grown, retail-forward cannabis enterprise engineered to unleash the full value of the world’s most powerful plant and is the second-largest cannabis retailer globally by store count⁷. High Tide (HITI) is uniquely-built around the cannabis consumer, with wholly-diversified and fully-integrated operations across all components of cannabis, including:

• Bricks & Mortar Retail: Canna Cabana™ is the largest cannabis retail chain in Canada, with 200+ current locations spanning British Columbia, Alberta, Saskatchewan, Manitoba, Ontario and growing. In 2021, Canna Cabana became the first cannabis discount club retailer in the world.
• Retail Innovation: Fastendr™ is a unique and fully automated technology that employs retail kiosks to facilitate a better buying experience through browsing, ordering and pickup.
• Consumption Accessories: High Tide operates a suite of leading accessory e-commerce platforms across the world, including Grasscity.com, Smokecartel.com, Dailyhighclub.com, and Dankstop.com.
• E-commerce Platforms: High Tide operates a suite of leading accessory sites across the world, including Grasscity.com, Smokecartel.com, Dailyhighclub.com, and Dankstop.com.

Brands: High Tide’s industry-leading and consumer-facing brand roster includes Queen of Bud™, Cabana Cannabis Co™, Daily High Club™, Vodka Glass™, Puff Puff Pass™, Dopezilla™, Atomik™, Hue™, Evolution™ and more.

CBD: High Tide continues to cultivate the possibilities of consumer CBD through Nuleafnaturals.com, FABCBD.com, blessedcbd.de and blessedcbd.co.uk.

Wholesale Distribution: High Tide keeps that cannabis category stocked with wholesale solutions via Valiant™.

Licensing: High Tide continues to push cannabis culture forward through fresh partnerships and license agreements under the Famous Brandz™ name.

High Tide consistently moves ahead of the currents, having been named one of Canada’s Top Growing Companies in 2021, 2022, 2023 and 2024 by the Globe and Mail’s Report on Business Magazine, and was named as one of the top 10 performing diversified industries stocks in both 2022 and 2024 TSX Venture 50. High Tide was also ranked number one in the retail category on the Financial Times list of Americas’ Fastest Growing Companies for 2024.

To discover the full impact of High Tide, visit www.hightideinc.com. For investment performance, don’t miss the High Tide profile pages on SEDAR+ and EDGAR.

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