LAUSR

&NA; Cognitive flexibility is critical for humans living in complex societies with ever‐growing multitasking demands. Yet the low‐frequency neural dynamics of distinct task‐specific and domain‐general mechanisms sub‐serving mental flexibility are still ill‐defined. Here we estimated phase electroencephalogram synchronization by using inter‐trial phase coherence (ITPC) at the source space while twenty six young participants were intermittently cued to switch or repeat their perceptual categorization rule of Gabor gratings varying in color and thickness (switch task). Therefore, the aim of this study was to examine whether a proactive control is associated with connectivity only in the frontoparietal theta network, or also involves distinct neural connectivity within the delta band, as distinct neural signatures while preparing to switch or repeat a task set, respectively. To this end, we focused the analysis on late‐latencies (from 500 to 800 msec post‐cue onset), since they are known to be associated with top‐down cognitive control processes. We confirmed that proactive control during a task switch was associated with frontoparietal theta connectivity. But importantly, we also found a distinct role of delta band oscillatory synchronization in proactive control, engaging more posterior frontotemporal regions as opposed to frontoparietal theta connectivity. Additionally, we built a regression model by using the ITPC results in delta and theta bands as predictors, and the behavioral accuracy in the switch task as the criterion, obtaining significant results for both frequency bands. All these findings support the existence of distinct proactive cognitive control processes related to functionally distinct though highly complementary theta and delta frontoparietal and temporoparietal oscillatory networks at late‐latency temporal scales.