EOI: External Audit Engagement - ActionAid Nigeria (SPA II Project)

ActionAid is an International Non-Governmental Organization formed in 1972, serving as an umbrella organization of national Country Programmes, Affiliates, and Associates committed to eradicating poverty globally. It operates in 45 countries across Africa, Asia, the Americas, and Australia. ActionAid International is registered in The Hague, Netherlands, with its international headquarters in Johannesburg, South Africa.

ActionAid’s Vision is to see a world without poverty and injustice in which every person enjoys their right to a life of dignity. Its Mission is to work with poor and excluded people to eradicate poverty and injustice. Its Values include mutual respect, equity and justice, honesty and transparency, solidarity with the poor, courage of conviction, independence, and humility.

The Project

The Strategic Partnership Agreement II (SPA II) is a four-year project (2022–2025) with a full year cost extension to 2026 funded by the Danish International Development Agency (Danida). It is implemented through collaboration between ActionAid Denmark (AADK), ActionAid Nigeria, and relevant local partners. The basis for terms and conditions is Danida’s Administrative Guidelines for Strategic Partnerships, which take precedence in case of conflict with the Agreement provisions.

2. Objectives of the Audit

The audit aims to:

Provide assurance on the financial statements.

Assess compliance with Nigerian statutory requirements and donor agreements.

Review internal controls and financial management systems.

Enhance accountability to donors, partners, and stakeholders.

3. Scope of Work

The selected audit firm will:

Review records including accounting systems and supporting documents.

Test transactions for accuracy, completeness, and compliance.

Verify expenditures against approved budgets and donor requirements.

Issue audit opinion and management letter.

Recommend improvements for strengthening internal controls.

Basis of Audit Opinion

The audit will be conducted in accordance with International Standards on Auditing (ISA), and performance/compliance audits will follow international standards issued by IFAC and INTOSAI. The audit must comply with the provisions of the Audit Instruction related to activities covered by the Ministry of Foreign Affairs of Denmark (MFA) .

Auditors must adhere to the IESBA Code of Ethics, ensuring independence and ethical compliance.

4. Deliverables

Audited financial statements for the relevant fiscal year(s).

Audit opinion in line with ISA.

Management letter with recommendations.

Compliance report confirming adherence to donor guidelines.

Presentation to stakeholders including ActionAid Nigeria’s Board and donors.

5. Eligibility Criteria

Interested firms must:

Be one of the Big Four audit firms with operations in Nigeria.

Have proven experience auditing NGOs and donor-funded projects.

Demonstrate knowledge of Nigerian statutory requirements and international standards.

Provide references from at least three comparable clients.

Have adequate staffing and capacity to deliver within the required timeframe.

6. Proposal Submission Requirements

Firms should submit:

Technical proposal outlining methodology, team composition, and work plan.

Financial proposal with detailed fee structure.

Firm profile including certifications and relevant experience.

References from past engagements.

7. Evaluation Criteria

Proposals will be evaluated based on:

Relevant experience and qualifications.

Proposed methodology and work plan.

Cost-effectiveness of the financial proposal.

References and past performance.

The following compliance documents should be submitted:

Company profile

CAC registration (CAC 7)

Tax clearance certificate

Evidence of previous jobs, especially with INGOs

Audited accounts (at least 2025)

8. Submission Deadline

Please send your expression of interest detailing your approach to the assignment -maximum of 3 pages, profile/CV and financial proposal to procurement.nigeria@actionaid.org             on or before 30th of September,2026.   

 Applications should be titled: Consultancy – Audit of SPAII project.

Only shortlisted candidates will be contacted for the interview.