• The audit will be carried out at the HFHCI head office located in Abidjan.
• The annual audit report for the current Fiscal year closing on June 30 2026 will be completed by 15th August 2026 and the signed final audit report submitted to our Africa Area Office by August 25, 2026. Applicants unable to complete the audit by this date will not be considered.
• Assignments are to be performed in accordance with the US GAAPS and GAAS (Preferred) or IFRS. The audit firm must confirm in the proposal that they have knowledge of the mentioned standards and their intention to comply with the standards.
• In carrying out the work, the successful bidder must ensure its staff maintains their objectivity by remaining independent of the activities they audit.
• The Audit shall establish whether appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented and substantive tests carried out on the balances included in the audited financial statements.
• The auditor will provide audited financial statements with auditor’s opinion.

Management letter - The Auditors shall prepare a management letter after the completion of the audit in which auditors will:
• Identify specific deficiencies or areas of weakness in systems and controls and make recommendations for their improvement.
• Examine on test basis that appropriateness of supporting documents, records and books of accounts relating to all project activities.
• Include management responses to any audit findings and recommendations.
• Point out any matters that come to the auditor’s attention during the audit that might have a significant impact on the program’s implementation.