CHAI Cameroon invites competent firms to submit proposals to carry out an external audit for the financial years ending December 31, 2024 to December 31, 2026.
The objective of the external audit is to obtain an independent professional opinion on CHAI Cameroon’s financial statements in accordance with ISAs (International Standards on Auditing) and the OHADA Accounting system for non-profit entities (EBNL) as released in March 2023 and effective from 1/1/2024 by the OHADA Organization.
Scope of work
- Confirm that the Financial Statements have been prepared in accordance with OHADA accounting system for non-profit entities (EBNL) and give a true and fair view of the financial position of the entity as at the end of the financial year;
- Confirm that all the various reporting requirements of the OHADA accounting system for non-profit entities (EBNL) has been met
- Confirm the CHAI Cameroon is fully compliant with all fiscal requirements in the DRC
- Carry out tests of transactions as are necessary, in order to obtain an understanding of the accounting system, to assess its adequacy as a basis for the preparation of the financial statements and to establish whether adequate records have been maintained as required by the finance manual and policies;
- Confirm that although responsibility for preventing irregularity and fraud remains with the management team, the audit has been planned so as to have a reasonable expectation of detecting material misstatements in the financial statements;
- Confirm that funds have been used in accordance with the applicable rules of the concerned donors, with due attention to economy and efficiency, and that they have only been used for the purposes for which they were intended for and in accordance with the conditions under which the funding was provided; and
- Confirm that all necessary supporting documents, records and accounts have been kept in respect of all activities. Clear linkages should exist between the books of accounts and the financial statements presented.
The above-defined scope does not in any way restrict the audit procedures or the techniques that the auditor may wish to use in forming an opinion on the Financial Statements being audited.
Submission deadline
Interested firms should submit their proposals by August 26, 2024 via email to chaicameroonprocurement@clintonhealthaccess.org with “External Audit Services” in the subject line.
