EXPRESSION OF INTEREST (EOI) For Independent Audit Services

EXPRESSION OF INTEREST (EOI)

For Independent Audit Services

External Audit for FY 2082/83 (2025/26)

First Published Date 10 August, 2026

1. Background

Divya Development Resource Centre (DDRC) is a non-governmental, non-profit organization working to promote inclusive and sustainable development, social justice, gender equality, protection and promotion of human rights, community empowerment, good governance, and access to quality services for marginalized and vulnerable communities. DDRC works in collaboration with government authorities, development partners, donor agencies, civil society organizations, and local communities to implement development and humanitarian initiatives.

DDRC has been implementing various projects and programs in Madhesh Province, with a focus on strengthening community systems, promoting social inclusion, enhancing access to justice and security, gender equality, prevention of gender-based violence, and other community development initiatives.

For the fiscal year 2082/83 (2025/26), DDRC’s approximate total turnover is expected to be in the range of NPR 6 crore to NPR 7 crore, covering various projects and organizational activities implemented during the fiscal year.

In accordance with applicable laws and regulations of the Government of Nepal, donor requirements, and organizational policies, DDRC invites Expression of Interest (EOI) from qualified, independent, and experienced audit firms registered with the Institute of Chartered Accountants of Nepal (ICAN) to conduct the external/statutory audit of DDRC for FY 2082/83 (2025/26).

The selected audit firm will be expected to conduct the audit in accordance with applicable Nepalese auditing and accounting standards, relevant Government of Nepal laws and regulations, Social Welfare Council requirements, and applicable donor/funding agency requirements.

2. Objectives of the Audit

The primary objective of the audit is to provide an independent and professional opinion on whether the financial statements of DDRC for FY 2082/83 present a true and fair view of the organization’s financial position and results of operations.

The specific objectives are to:

• Ensure compliance with applicable Nepal Accounting Standards (NAS), Nepal Standards on Auditing (NSA), and relevant legal and regulatory requirements.
• Examine the accuracy, completeness, and validity of financial transactions and financial statements.
• Assess whether funds received and expenditures incurred are properly recorded, supported, authorized, and utilized for their intended purposes.
• Assess the adequacy and effectiveness of internal control systems and financial management practices.
• Review compliance with organizational policies, donor requirements, project agreements, and applicable Government of Nepal regulations.
• Provide an independent audit opinion on the financial statements.
• Identify internal control weaknesses, compliance gaps, and areas requiring improvement.
• Provide practical recommendations to strengthen financial management, internal controls, compliance, and accountability.

Documents and Qualifications to be Submitted

Interested audit firms are required to submit the following documents:

1. Profile of the audit firm, including organizational structure and relevant experience.
2. Valid Certificate of Practice (COP) and current renewal issued/recognized by ICAN.
3. Firm registration certificate with ICAN.
4. PAN/VAT registration certificate.
5. Latest tax clearance certificate.
6. Details of relevant audit assignments, particularly experience with NGOs/INGOs and donor-funded projects.
7. Profile/CVs of the proposed engagement partner and key audit team members, including qualifications, experience, and relevant assignments.
8. Proposed audit methodology and work plan.
9. Proposed timeline for completion of the assignment.
10. Financial proposal clearly stating the total professional fee, inclusive of VAT and all applicable taxes.
11. Breakdown of professional fees and any applicable travel, accommodation, and other costs.
12. Declaration of independence and absence of conflict of interest.

Any cost not clearly included in the financial proposal shall not be reimbursed separately unless expressly agreed in writing by DDRC.

EOI Submission Details

Interested and eligible audit firms are invited to submit their Technical and Financial Proposals along with all required supporting documents mentioned above.

The submission should clearly indicate “Expression of Interest for Independent Audit Services – FY 2082/83” on the envelope/email subject line.

The completed EOI/proposal should be submitted to:

Divya Development Resource Centre (DDRC)

Birgunj, Parsa, Madhesh Province, Nepal

Submission Deadline: 16 August 2026 

Time: 5 PM

Email: ddrc.procurement@gmail.com

Submission of Required Documents

Interested and eligible audit firms are requested to submit only the required documents electronically via email within the stipulated deadline.

DDRC reserves the right to accept or reject any or all proposals, in whole or in part, without assigning any reason, in accordance with its applicable policies and procedures.

Any attempt to influence the evaluation or selection process directly or indirectly may result in disqualification.

Only shortlisted audit firms may be contacted for further discussion, clarification, or negotiation, as applicable.

For Detailed EOI, click on the link below:

Expression of Interest for Independent Audit Services.docx