ShareQ is seeking a professional External Auditor to assess the financial report of a project funded by the Agence Française de Développement (AFD). The auditor will ensure that all expenditures have been incurred in accordance with the provisions set out in the Financing Agreement and the Methodology Guide covering AFD’s CSO support mechanism, verify the eligibility criteria for reported expenditures, and confirm that the resources allocated to the project have been correctly assigned by donor.

ShareQ is seeking a qualified and experienced External Auditor to conduct a financial audit in accordance with IFAC’s ISRS 4400 auditing standard. The consultant must also prepare a methodological note detailing how the audit will be conducted, including a clear explanation of the sampling methodology to ensure that the expenditure reviewed is representative both overall and by budget heading.

The project implemented by ShareQ, for which AFD is providing 100% of the financing, must undergo an external financial audit (interim and final) of the expenditure incurred under the project. The term “financial audit” used here refers specifically to an engagement to perform agreed-upon procedures regarding financial information in accordance with IFAC’s ISRS 4400 auditing standard; it is not intended to be a project financial audit (which would be performed under ISA auditing standards). The purpose of these terms of reference is to find an external auditor.The selected auditor will be required to express a professional and independent opinion on the financial report drawn up by ShareQ for the expenditure incurred under the project. The auditor must:

• Comply with the list of checks to be carried out, presented in Appendix XI
• Ensure that the financial report complies with the format required by AFD
• Ensure that expenditure incurred during the project and reported in the financial report is eligible
• Give their opinion on compliance with the procedures listed in the Financing Agreement with AFD and in the Methodology Guide covering AFD’s CSO support mechanism (https://www.afd.fr/fr/les-organisations-de-la-societe-civile)
• Certify the financial report submitted to AFD.

A technical proposal, which must specify:

• The proposed methodology for carrying out the audit
• The consultant’s references and experience (3 pages maximum)
• The résumé(s) of the consultant(s) and a breakdown of responsibilities
• The provisional timetable for the audit and an estimate of the workload in man-days.

A financial proposal, which must specify:

• The total cost of the audit (inclusive of all taxes) and specify the amount in euro equivalent
• Payment terms (payment schedule).

The consultant’s profile:

• The consultant partner signing the report must be a qualified chartered accountant and member of the professional associations of chartered accountants.
• All staff involved in the audit must have experience in project audits financed by French public donors.
• Recognized professional standards (IFAC, IDEAS, etc.) must be followed.

Kindly send us a dated and signed offer including the following information:

• Acknowledgement that you are ready to achieve the deliverables requested
• Acknowledgement that you accept Bank Letter Payment Modality

Tenders must be sent by email, with reference “External Auditor” in the subject line, to the following email addresses: tender@shareq.org. The email must also include a request for acknowledgment of receipt of the tender.

Contact Person email: Marianne Abed el Nour, 09-232658 ext 1001

• Technical proposal: understanding of the ToR, methodology, experience of the consultant(s)
• Financial proposal: daily rates, estimated number of man-days, related costs, overall proposal in line with the available budget.