Assignment Overview

Trinamul Unnayan Sangstha (TUS) invites proposals from eligible, ICAB-registered Chartered Accountancy firms to conduct the General Consolidated Financial Audit for the financial year ending 30 June 2026.

Purpose and Objectives

• Express an independent audit opinion on the consolidated financial position, Income and Expenditure Statement, Receipts and Payments Statement, and Cash Flow Statement in accordance with International Standards on Auditing.
• Evaluate the effectiveness and adequacy of TUS internal financial controls, procurement systems, asset management, and accounting standards.
• Verify compliance with national Tax and VAT requirements, including TDS and VAT withholding under the Income Tax Act 2023 and VAT Act 2012.

Scope of Work

The audit covers all TUS financial transactions, operational bank accounts, asset registries, field-office books of accounts, and donor project ledgers for FY 2025–26.

• Consolidated Balance Sheet, Income and Expenditure Account, and Receipts and Payments Statement examination
• Bank reconciliation statements, petty cash, and cash-in-hand verification
• Procurement-process compliance against TUS policies, donor guidelines, and market principles
• Payroll and salary disbursement
• Fixed-asset management, inventory control, and physical asset sampling
• Fund transfers and grant management

Key Deliverables

1. Independent Auditor's Report and Consolidated Financial Statements: Formal audit opinion with Balance Sheet, Income and Expenditure Account, Receipts and Payments, Cash Flow Statement, and Notes to the Financial Statements for FY 2025–26.
2. Management Letter: Control weaknesses, non-compliances, High/Medium/Low risk ratings, and recommended corrective actions.

Reports must be provided in English as five printed sets and a soft copy.

Eligibility and Submission Documents

• ICAB registration and valid practice licence
• Up-to-date Trade Licence, TIN Certificate, and BIN/VAT Registration Certificate
• Proof of NGO Affairs Bureau audit enlistment and relevant experience
• Firm profile showing at least three years of NGO/INGO audit experience in Bangladesh
• Audit methodology, work plan, and CVs of the Engagement Partner, Audit Manager, and Senior Auditors
• Financial proposal showing total audit fees in BDT, including VAT and Tax

Evaluation Criteria

Submission Details

The attached official RFP is the authoritative document for the complete schedule, procedures, and requirements.