Basically I want to explain that any transaction that "pops" out as different or unusual we would require a separate approval from the Director.
what is the best way to phrase "if any transactions are deemed unusual or out of the normal transactions" in accounting terms?
Answers
You essentially want to describe a non-recurring transaction over a specified size, or any transaction with a related party, or with entities/organizations affiliated with any director or officer. Unusual transactions also include recurring transactions of unusual size [define that in a manner consistent with the variability in your business]. You will also want to include transactions with any elected official or an entity involved with an elected official in the U.S. or anywhere else in the world. Professional services contracts may call for dual approval because of their potential for misuse to channel payments disallowed directly.
A simple way is anything outside your normal business. If you sell shoes and you are able to orchestrate a handbag sale that your business doesn't carry, that's non-standard and should be recorded as such.
However if you carry handbags, but are able to orchestrate a sale multiple times larger than you normally do, that IMHO is not an extraordinary event; just fortuitous!
You could leave it as is with just a little change in punctuation: ...If any transactions are deemed unusual or "out of the ordinary" in