Request for Proposal (RFP) for the Provision of Independent External Audit Services for the Fiscal Year at Catholic Relief Services (CRS)

Applications are invited for:

Title: Request for Proposal (RFP) for the Provision of Independent External Audit Services for the Fiscal Year ending 30th September, 2026

Location: Abuja (FCT)
Employment Type: Contract

Background

• CRS has maintained a presence in Nigeria for over 25 years and has implemented development and humanitarian programs across 24 states through an extensive network of local partners.
• Its key areas of intervention include agriculture and livelihoods, emergency response and recovery, and health systems strengthening. CRS currently supports programs serving more than 1.4 million beneficiaries across the country.
• The CRS Nigeria Country Program Headquarters is located in Abuja, Nigeria, with project offices in multiple states nationwide.
• CRS Nigeria hereby invites qualified, experienced, and reputable firms of Chartered Accountants to submit proposals for the provision of independent external audit services for the fiscal year ending 30th September, 2026.
• The audit engagement shall cover the financial period from 1 October 2025 to 30th September, 2026.

Objective of the Audit

• The objective of the audit is to obtain an independent professional opinion on whether the financial statements of CRS Nigeria present fairly, in all material respects, the financial position, financial performance, and cash flows of the organization in accordance with applicable financial reporting standards and regulatory requirements.
• The audit will also assess the adequacy and effectiveness of key financial controls, compliance processes, and governance mechanisms supporting the organization's operations.

Scope of Work
The selected audit firm shall be required to:

• Conduct the audit in accordance with the International Standards on Auditing (ISA)issued by the International Federation of Accountants (IFAC), as well as all applicable Nigerian laws, regulations, and professional standards.
• Express an independent audit opinion on whether the annual financial statements of CRS Nigeria are prepared and presented fairly, in all material respects, in accordance with the applicable financial reporting framework, including International Financial Reporting Standards (IFRS) where applicable.
• Review and evaluate CRS Nigeria's accounting records, financial management practices, internal control systems, governance structures, and financial reporting processes.
• Assess the adequacy and effectiveness of internal controls designed to safeguard assets, prevent fraud, ensure compliance, and support accurate financial reporting.
• Identify any material weaknesses, control deficiencies, operational risks, or areas requiring improvement and provide practical recommendations to strengthen internal controls and financial management systems.
• Review compliance with donor agreements, contractual obligations, statutory requirements, applicable laws and regulations, and relevant CRS policies and procedures.
• Report any instances of significant non-compliance, suspected fraud, irregularities, or other matters that may adversely affect the organization's operations, reputation, financial position, or risk profile.
• Issue a Management Letter detailing audit observations, findings, risk implications, and recommendations for corrective action.
• Attend and observe the annual Physical Inventory Count (PIC) of CRS commodities and provide comments on inventory count procedures and controls.
• Discuss audit findings and recommendations with Management and provide clarification, where necessary, prior to issuance of the final audit report.

Expected Deliverables
The audit firm shall provide the following deliverables:

• Independent Auditor's Report on the annual financial statements.
• Audited Financial Statements for the fiscal year ended 30th September, 2026.
• Management Letter highlighting audit findings, internal control observations, compliance issues, and recommendations for improvement.
• Presentation of key audit findings and recommendations to CRS Management and/or the Board of Directors/Trustees, if required.

Responsibilities of CRS Management
CRS Nigeria Management shall:

• Prepare and present the annual financial statements in accordance with the applicable financial reporting framework.
• Establish and maintain adequate accounting records, internal control systems, and financial management processes necessary to support accurate financial reporting.
• Provide the auditors with unrestricted access to all financial records, supporting documentation, personnel, systems, and information required to perform the audit.
• Facilitate access to relevant staff and stakeholders to enable the timely completion of audit procedures.
• Provide management representations and responses to audit findings as required.

Proposal Submission Requirements
Interested and qualified firms and Individuals should submit both Technical and Financial Proposals containing, at a minimum, the following information:
Administrative and Technical Proposal:

• Firm profile and organizational background.
• Evidence of registration(CAC), TIN, and good standing with relevant professional and regulatory bodies.
• TCC for the last three years(2023, 2024, and 2025)
• Demonstrated experience in conducting audits for international NGOs, donor-funded programs, and non-profit organizations.
• Qualifications and experience of the proposed audit team.
• Proposed audit methodology and work plan.
• References from at least three similar audit engagements completed within the last three years.

Financial Proposal:

• Detailed professional fees and cost breakdown.
• Applicable taxes and reimbursable expenses, if any.
• Payment terms and conditions.

Application Closing Date
24th September, 2026.

Method of Application
Interested and qualified firms should submit their proposals as attached PDF documents, separated into two folders/documents titled "Technical Proposal and Financial Proposal," to: tenders.ngr@crs.org using the Reference Code in the following format "e.g NG20419CRSAnnualAudit_Name of Firm/Individual" as the subject of the mail.

Evaluation Criteria
Proposals will be evaluated based on, but not limited to, the following criteria:

• Relevant audit experience and expertise.
• Understanding of the assignment and proposed methodology.
• Qualifications and experience of key personnel.
• Experience auditing international NGOs and donor-funded projects.
• Cost competitiveness and value for money.
• References and past performance.

Disclaimer:

• This Request for Proposal does not constitute an offer or commitment by Catholic Relief Services. CRS reserves the right to accept or reject any proposal, wholly or partially, and to cancel or modify the procurement process at any stage without incurring any liability to participating firms.
• Only shortlisted firms will be contacted regarding the outcome of the evaluation process.

Confidentiality:

• All information obtained during the audit engagement shall be treated as confidential and shall not be disclosed to any third party without the prior written consent of CRS, except where disclosure is required by law or professional standards.

Conflict of Interest:

• Bidding firms must disclose any actual, potential, or perceived conflicts of interest that may affect their independence or objectivity in carrying out the audit engagement. CRS reserves the right to disqualify any firm where a conflict of interest is deemed material.

Note: Only qualified persons/firms will be contacted and invited for screening.