External Auditor with Integral Cooperation Cambodia Organisation (I.C.C)

BTDC-ID: 41766

Closing Date: 05-Oct-2026

External Auditor

Office Address

#214, St. 46, Group Kor 1, Ou Konsaeng, Boeng Kansaeng Sangkat, Ban Lung Municipality, Ratanak Kiri Province, Cambodia

Contact Name

Integral Cooperation Cambodia Organisation (I.C.C)

Phone

092 469 934

Email

TO: info@icc.org.kh

Website

www.icc.org.kh/index.php

Announcement Description

A. The Church-Based Community Development (CBCD) Project is implemented in three provinces of Cambodia—Takeo, Kampot, and Mondulkiri—building on ICC’s previous work and established relationships with churches, community networks, and local authorities. The project seeks to support churches to take an active and inclusive role in addressing community concerns in collaboration with local authorities, schools, youth, and other relevant stakeholders, particularly in supporting people who are vulnerable or at risk.

The project vision is: “The church, community (including religious leaders), local authorities, schools, and those affected collaborate to find solutions to local community issues and common interests.”

The FY2025/26 financial year represents the third year of implementation of the CBCD project. The project budget for FY2025/26 is USD 84,500.

The external audit will cover only the financial year from 1 July 2025 to 30 June 2026, including the financial transactions and activities implemented during this period.

B. The Youth for Cambodia (YFC) project is implemented by ICC in Koh Nhek District, Mondulkiri Province. The project builds on the achievements and lessons learned from Phase 1, which was implemented from July 2022 to June 2025. Phase 2 commenced in July 2025 and is planned to run until June 2028, with FY2025/26 representing Year 1 of Phase 2.

The project aims to empower youth in Koh Nhek by strengthening their capacity as active citizens to engage in community development, improve their education, and access economic opportunities. The project focuses on strengthening youth leadership and participation in community decision-making, education and skills development, livelihoods and employability, and youth-led community development, with attention to the inclusion of vulnerable and marginalized youth.

External Auditor

Career Category: Call for Proposals
Location: Phnom Penh, Mondul Kiri Province

Summary

For the project financial audit of Youth for Cambodia (YFC), and Church-Based Community Development (CBCD) projects (Project Codes: 52422 & 52460) (For the financial year 2025/2026, covering the period from 1 July 2025 to 30 June 2026).

OBJECTIVE OF THE PROJECT AUDIT

The objective of the audit:

To enable the auditor to express a professional opinion(s) on the project financial statement (PFS) at the end of each fiscal year.
To enable the auditor to express a professional opinion(s) on whether funds received and expenditures incurred were 100% utilized for the purpose of the project per Project Agreement(s) (PA) and Project Activity Budget(s) (PAB) during the relevant accounting period(s).
Perform compliance and performance audit per the PA and PAB.
To assess the adequacy of the implementing partner’s internal controls and supporting documentation for all project transactions.

The project books of account provide the basis for preparation of the PFSs by the implementing partner and are established to reflect the financial transactions in respect of the project and have been prepared in accordance with International Accounting Standards (IAS).

SCOPE OF THE AUDIT

The auditor shall carry out the audit in accordance with International Standards on Auditing (ISA). In the context of a 5-year CBCD project and a 3 Year YFC project, the auditor must pay specific attention to:

Please click attachement below for more information.

Audit experience and qualification
The audit firm should be registered and have an active license from the country’s Institute of Certified Public Accountants (or equivalent peak professional body)
The key audit team will comprise of at least an audit manager with at least 8 years’ experience in auditing and with a sound knowledge of donor financed projects in-country. In addition he/she should be member of the institute of the Certified Public Accountants (or equivalent peak professional body in-country).
The auditor should have prior experience in performing audit within the non-profit sector of a similar size and nature.
Conflict of Interest. "The firm must provide a formal declaration that they have no conflict of interest and have not provided bookkeeping or management services to Integral Cooperation Cambodia (ICC) during the periods under audit."
Language Capability: "The audit team must include members fluent in the local language(s) of the project area to ensure accurate verification of community-level documentation and interviews."
Fraud Expertise: "The audit team must demonstrate familiarity with international donor fraud control standards (e.g., DFAT, USAID, or UN). The inclusion of a Certified Fraud Examiner (CFE) on the senior audit team is highly desirable."

Technical proposal

Your technical proposal should contain:

A short description of your understanding of the assignment and the methodology to be used as outlined in these Terms of Reference
A description of how you intend to fulfil the assignment within the suggested timeline and confirmation of your ability to meet the timelines
CVs (maximum 2 sides of A4 paper each) of key individuals, tailored to the assignment
Outline of team structure, including roles and responsibilities of team members
An itemized budget for both professional fees and reimbursable expenses, including fee rates, rates for field visits, number of days, breakdown of expenses and work schedule.

Submission Deadline

Proposals must be submitted via email provided in the contact details no later than October 5th 2026.

Only shortlisted audit firms will be contacted.

Selection Criteria

Proposals will be evaluated based on the firm’s experience with donor-funded NGOs, the qualifications of the Audit Manager (minimum 8 years' experience), and the robustness of the proposed field verification strategy.

We look forward to receiving your proposal.

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