Accountant Experienced Critical Minerals

Astor Marks Capital is a family office focused on building deep, long-term partnerships with management teams, entrepreneurs, institutional investors, and other family offices. The firm is an opportunistic investor, making both credit and equity investments in private and public companies.

Astor Marks Capital is an investor in a boutique tax‑credit advisory firm that helps clients identify, qualify for, and substantiate tax credits available under the Inflation Reduction Act and the One Big Beautiful Bill. The firm is currently assisting with the recruitment of project‑based accountants with expertise in Section 45X production tax credits, particularly as they relate to critical‑mineral companies.

This is a remote, project‑based role requiring prior cost‑accounting experience, with a particular focus on identifying, analyzing, and documenting production costs associated with critical minerals.

The role offers significant flexibility and is well suited to candidates who have existing professional commitments, are retired, or are seeking a flexible engagement alongside other full‑time employment.

Candidates must have prior experience with Section 45X production tax credits, ideally involving critical minerals. Experience in manufacturing cost accounting, metals processing, refining, or other complex production environments is highly desirable.

The individual will work directly with clients, primarily manufacturers, of critical minerals, to assist their staff identify, calculate, document, and substantiate their eligibility for the federal Section 45X Advanced Manufacturing Production Credit.

This is a specialized consulting position at the intersection of cost accounting, manufacturing operations, and federal tax incentives.

The successful candidate will be responsible for understanding how a client's production process works, determining how costs are accumulated throughout that process, and developing a defensible methodology for connecting the client's accounting records to its 45X credit calculation.

• The role requires someone who can go beyond reviewing a general ledger. You must be able to understand a production facility, follow materials through multiple processing stages, identify the costs associated with producing qualifying critical minerals, and translate that information into documentation that can withstand scrutiny from tax advisors, auditors, and the Internal Revenue Service.

• Analyze client manufacturing and processing operations to determine how qualifying critical minerals are produced.
• Review client accounting systems, general ledgers, production records, inventory systems, invoices, and other source documentation.
• Identify and analyze costs associated with the production of qualifying critical minerals.
• Develop methodologies for accumulating and allocating production costs to qualifying products.
• Distinguish qualifying production costs from non‑qualifying costs and activities.
• Analyze complex production processes involving multiple stages, intermediate products, waste streams, scrap, recovery, refining, and finished products.
• Evaluate cost allocations where qualifying and non‑qualifying production occur within the same facility or production system.
• Reconcile production‑cost analyses to the client's financial statements and underlying accounting records.