Tenders Are Invited For Statutory Financial Audit Services

Request for proposals for Statutory Financial Audit Services. Location: KIGALI Deadline: Thursday, 15/10/2026 17:00 Background and Purpose 1.1. About AccessEnable Ltd AccessEnable Ltd ("the Company") was established in 2023 to develop digital solutions that advance equal learning opportunities for persons with disabilities. In addition to its product and service delivery activities, the Company advocates for policy reform and works to address the barriers faced by persons with disabilities, including societal stigma, limited availability of accessible learning resources, insufficient skills training, and physical accessibility constraints. 1.2. Purpose of this Tender The Company has not previously been subject to an external statutory audit since its incorporation. This tender invites proposals from eligible, appropriately licensed audit firms for the provision of external financial audit services covering the financial years ended 31 December 2024, 2025, and 2026, delivered as a single combined engagement. Part 2 Scope and Objectives of the Engagement 2.1. Audit Objectives and Deliverables 2.1.1. An independent opinion, in respect of each of the three financial years, on whether the financial statements present a true and fair view of the Companys financial position and performance, prepared in accordance with IFRS and Rwandas Companies Law N° 007/2021 of 05/02/2021, as amended. 2.1.2. Audit procedures conducted in accordance with International Standards on Auditing (ISA) throughout the engagement. 2.1.3. A management letter for each financial year, identifying control weaknesses, accounting irregularities, or recommendations for improvement, addressed to the Board and management. 2.1.4. Audited financial statements certified in a form acceptable to the Rwanda Revenue Authority, in support of the Companys statutory and tax compliance obligations. 2.1.5. Where the Company held restricted grant or donor funding during the period under review, a separate accounting for the proper use of such funds, presented in a format suitable for submission to the relevant funding partner. 2.1.6. A clear, evidence-based summary for the Board, prepared independently and free from any conflict of interest. 2.2. Scope of Fieldwork As this is a first-time engagement covering three financial years, the appointed firm is expected to verify opening balances from the date of incorporation, undertake planning and risk assessment separately for each financial year, and conduct year-end fieldwork across all material areas, including revenue recognition, fixed assets, payroll, related-party transactions, restricted-fund accounting, and going concern assessment. Each financial year is to conclude with a signed audit opinion, a management letter, and a closing meeting with the AccessEnable management team, prior to the commencement of fieldwork for the subsequent year. 2.3. Services Excluded from this Engagement Tax computation, tax return preparation, tax advisory services, and any other non-audit service are excluded from the scope of this tender and, where required, will be procured under a separate arrangement in order to preserve auditor independence. Such services should not be priced into this submission. Any non-audit service currently provided to the Company by the proposing firm or its network should be disclosed for independence assessment purposes; such disclosure is not, in itself, disqualifying. 2.4. Duration of Engagement This engagement covers the three financial years referred to above as a single combined appointment. Any continuation beyond this period is at the Companys sole discretion, subject to satisfactory performance and an independence review, and would be offered on a year-by-year reappointment basis. No proposer should assume automatic renewal. The Company reserves the right to re-tender this engagement at any time, consistent with good governance practice on periodic audit rotation. Part 3 Mandatory Eligibility Requirements Each submission is assessed against the six mandatory requirements below prior to any technical or financial evaluation. Failure to satisfy any one requirement will result in the proposal being rejected without further evaluation. Proposers should confirm each requirement carefully and provide the evidence specified, using the self-certification form at Schedule 1. E1. RRA-Approved Status. The firm is currently included on the Rwanda Revenue Authoritys published list of accountants and audit firms approved to certify financial statements for the applicable list year. Evidence: a copy of the current published list with the firms entry indicated, or written confirmation issued by RRA. E2. Licensed Practitioners. Every partner and the proposed signing auditor hold a current, valid ICPAR Practising Certificate. Evidence: copies of the relevant certificates. E3. Good Standing. The firm is duly registered with the Rwanda Development Board and holds a current RRA tax clearance certificate. Evidence: RDB registration document and tax clearance certificate. E4. Insurance Cover. The firm holds professional indemnity insurance appropriate to the scale of this engagement. Evidence: certificate of insurance stating the insurer, coverage limit, and expiry date. E5. Independence. Neither the firm nor its proposed engagement team holds any relationship with AccessEnable Ltd financial, personal, or arising from non-audit services that would impair independence under ISA or IESBA requirements. Evidence: a signed Declaration of Independence and No Conflict of Interest (Schedule 4). E6. Relevant Experience. A minimum of five years experience auditing organisations of comparable scale in Rwanda. Prior audit experience with NGOs, social enterprises, donor-funded programmes, or technology and education organisations is considered an advantage, though not a mandatory requirement. Evidence: at least two contactable client references (Schedule 5). Part 4 Proposal Requirements 4.1. Submission Requirements Proposals must be submitted as a single combined submission, comprising: (i) a Technical Proposal, and (ii) a Pricing Proposal. 4.2. Technical Proposal Requirements refer to Schedule 2 for the required structure 4.2.1. Firm profile, including years of operation in Rwanda, ICPAR registration details, RRA approved-list status, and organisational structure. 4.2.2. Proposed engagement team, including the engagement partner, audit manager, and any other key staff, with names, ICPAR practising certificate numbers, relevant experience, and estimated time commitment across all three financial years. Curricula vitae for the engagement partner and audit manager should be attached. 4.2.3. Proposed audit methodology and approach, including how the firm will address risk areas specific to the Company: mixed programme, licensing, and grant-funded revenue; restricted-fund and donor compliance considerations; and the approach to a first-time, three-year combined audit. 4.2.4. Proposed audit timetable, from planning through to sign-off for all three financial years, including the proposed sequencing of the combined engagement. 4.2.5. The firms quality control framework, including its most recent ICPAR practice review or quality assurance inspection outcome, if available. 4.2.6. Evidence of relevant experience and at least two contactable client references (Schedule 5); experience auditing NGOs, social enterprises, donor-funded programmes, or technology and education organisations is considered an advantage, though not a requirement. 4.2.7. A draft engagement letter, for the Companys review, setting out the firms standard terms of engagement. 4.3. Pricing Proposal Requirements use Schedule 3 A fixed, all-inclusive fee for each financial year (2024, 2025, and 2026), stated in Rwandan Francs (RWF) exclusive of VAT, with VAT shown as a separate line item. A clear statement of the services included within the fixed fee (planning, fieldwork, management letters, closing meetings, and similar) and any services that would be charged separately. Confirmation of any additional cost or time provision attributable specifically to the first-time, three-year combined nature of this engagement. Part 5 Submission Procedure 5.1. Proposals must be submitted in English, comprising the Technical Proposal and Pricing Proposal, in accordance with Clause 4.1. 5.2. Proposals received after the closing time and date specified on the cover page will not be considered under any circumstances. 5.3. Pricing Proposals must remain valid and open for acceptance for a minimum of ninety (90) days from the closing date. 5.4. Requests for clarification must be submitted in writing to the enquiries address by the clarification deadline specified on the cover page. Responses to substantive clarification questions will be circulated to all registered proposers without identifying the firm that raised the question. 5.5. The Company reserves the right to invite shortlisted firms to a clarification meeting or presentation prior to final evaluation. Part 6 Evaluation Methodology Only proposals that satisfy every requirement set out in Part 3 proceed to evaluation. The Technical Proposal is evaluated and scored in full with a minimum score of 60% of the 70% technical weighting required to proceed before the Pricing Proposal is opened. Tender Link : https://www.jobinrwanda.com/job/request-proposal-statutory-financial-audit-services