Call for expression of interest for provision of external audit services
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Established in 2023 Enzi Ijayo Africa Initiative (EI-AI) is an independent not-for profit Pan-African organisation based in Nairobi, Kenya. EI-AI's mission is to advance energy transition policy and solutions at global, regional/African, and national levels that center and reflect the realities and needs of the people of Africa.
EI-AI seeks to engage the services of an external auditor to audit and express an opinion on the organisation’s financial statements for the financial year ended 31 December 2025.
2.0 OBJECTIVES
The objectives of the external audit are:
2.1 To conduct the audit in accordance with the International Standards on Auditing (ISA).
2.2 To enable the Auditor to express an opinion on whether the accounting records and financial statements include adequate disclosures and are in compliance with applicable International Financial Reporting Standards for Small and Medium- sized Entities (IFRS for SMEs).
2.3 To enable the Auditor to express an opinion on whether the books of accounts maintained by EI-AI provide a proper basis for preparation of financial reports to the donors/funders.
3.0 TERMS OF REFERENCE
3.1 The audit shall be carried out in accordance with International Standards on Auditing (ISA) and the legal and regulatory requirements of the Government of Kenya.
3.2 The Auditor´s report shall express an opinion whether the financial statements prepared by EI-AI are in harmony with EI-AI’s accounting records and give a true and fair view of the financial position of the organisation.
3.3 The auditor should submit a copy of the audit report together with the Management Letter to the Board of EI-AI.
3.4 The auditor shall assess whether appropriate supporting documents, records and books of accounting have been kept.
3.5 The Audit shall identify and evaluate risks related to fraud.
4.0 DELIVERABLES
a) Audit Report
The audit report, presented in English language, should clearly indicate the auditor’s opinion. This would include at least the following:
· An introductory paragraph containing the financial information audited and the period covered.
· An Auditors opinion paragraph articulating whether the accounting records and financial statements include adequate disclosures and are in compliance with applicable International Financial Reporting Standards for Small and Medium- sized Entities (IFRS for SMEs).
· The scope and methodology describing the nature of the audit.
· A Statement of responsibility for both the Auditor and EI-AI.
· The auditing standards that were applied and the work the Auditor performed.
· The accounting standards that have been applied and indicating the effect of any deviations from those standards.
· The financial risk levels of the organization.
b) Management Letter
The Auditor should submit a management letter with key findings to EI-AI at the completion of the audit. The topics to be covered in the letter include: -
· Management responses to audit findings and recommendations.
· Identify specific deficiencies in systems and controls, and provide recommendations for their improvement.
· Provide comments on the extent to which outstanding issues have been addressed.
5.0 Auditor Qualifications:
· Current practicing certificate (2026).
· Membership of the Institute of Certified Public Accountants of Kenya (ICPAK) in good standing.
· Must be independent from EI-AI.
· At least 2 partners.
· At least 2 associates with more than 5 years audit experience in non-profit organisations.
6.0 Submission of Proposals
6.1 A technical proposal indicating the methodology, competences, experience, and suitability.
6.2 A financial proposal indicating the audit fee and the basis for the same.
7.0 Application Process
Proposals should be submitted to The Director, Enzi Ijayo Africa Initiative via email: info@enzi-ijayo.org, copying researcher@enzi-ijayo.org, by close of business 5th May, 2026.
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