Selection of a Contractor to Conduct an Independent Audit of Financial Statements

1. General Information

Client: NGO Unity Platform
Audit objective: To verify the accuracy, completeness, and compliance of the financial statements with ISA and/or national standards, as well as to assess the effectiveness of the internal control system
Audit period: January – February 2026
Reporting period subject to audit: Financial year 2024

2. Audit scope

The mandatory analysis includes:
Balance Sheet (Form No. 1)
Statement of Financial Results (Form No. 2)
Statement on the Use of Income (Profit) of a Nonprofit Organization
Documentation related to accounting records and internal control procedures
Compliance with tax legislation
Targeted use of funds and grants

3. Audit tasks

The contractor must:
Verify the accuracy and completeness of the financial information
Assess the organization's internal control system
Determine the level of compliance with regulatory requirements
Identify significant errors, inaccuracies, or violations
Provide recommendations for eliminating identified deficiencies

4. Requirements for the auditor / auditing company

Possession of a valid license or legal authorization to perform auditing activities
Experience in conducting audits in the nonprofit sector or in projects funded by international donors
Proven professional reputation and absence of any conflict of interest with the Client
Experience in preparing reports in accordance with MCA

5. Requirements for the proposal

The commercial proposal must include:
Service cost and terms
Description of the audit approach/methodology
Information about the company (registration documents, certificates, licenses)
CVs of key specialists
List of similar completed audits
Contact details of the responsible person

6. Audit procedure

The Client:
Provides the auditor with all necessary documents and access to information
Ensures access to premises and personnel
Approves the audit plan before the work begins

7. Auditor reporting

Based on the audit results, the contractor must provide:
Audit report
Opinion on the financial statements
Opinion on the internal control system
List of identified errors and violations
Recommendations for their correction

8. Submission conditions

Proposals must be submitted by email to:
📩 procurement@unity-platform.org
Submission deadline: 20 December 2025
Email subject line:
“Proposal for Financial Audit – 2024”
NGO Unity Platform reserves the right to request clarifications, conduct negotiations with applicants, and reject proposals that do not meet the stated requirements