Call for Proposals: External Auditor for Financial Year 2026

Public Association “Lumos Moldova” invites audit entities registered in the Republic of Moldova to submit proposals for the audit of its annual financial statements for financial year 2026 (1 January – 31 December 2026).

In Romanian

 

About us

Lumos Moldova is a non-commercial organization supporting the reform of the child protection and care system in the Republic of Moldova. We work with national and local authorities, service providers and communities so that every child can grow up in a family.

 

Scope of the assignment

  • A full audit of the FY2026 annual financial statements, in accordance with International Standards on Auditing (ISA) and Law no. 271/2017 on the audit of financial statements
  • An interim audit (preferably January–February 2027) and a final audit
  • Auditor’s report and audited financial statements, in Romanian and in English
  • A management letter with findings and recommendations on internal control, tax compliance and governance
  • A signed auditor’s report by 25 May 2027, so the statements can be submitted to the National Bureau of Statistics by 30 May 2027

 

Who can apply

  • Audit entities registered in the Public Register of Audit Entities maintained by the Public Audit Oversight Council (CSPA)
  • The signing auditor must hold a valid auditor qualification certificate and be entered in the Public Register of Auditors
  • Experience auditing non-commercial organisations, international NGOs or donor-funded organisations
  • A team able to work and report in Romanian and in English
  • Independence from Lumos Moldova, in line with Article 21 of Law no. 271/2017

 

Evaluation criteria

  • Technical capability – 35%
  • NGO and donor-funded experience – 20%
  • Audit methodology – 15%
  • Team qualifications – 15%
  • Price – 10%
  • Technology platform – 5%

 

Timeline

  • 3 November 2026 – Call published
  • 10 November 2026 – Deadline for clarification questions
  • 16 November 2026 – Clarification responses shared with all bidders
  • 25 November 2026 – Deadline for proposals
  • 30 November 2026 – Evaluation and shortlisting
  • 7 December 2026 – Presentations by shortlisted firms (if required)
  • 22 December 2026 – Notification of award and contracting

 

How to apply

The full requirements and the list of documents to include in the proposal are in the Terms of Reference attached below. The financial proposal should give a fixed fee in Moldovan lei (MDL), with hourly rates by staff category, and state the bidder’s VAT status.

Proposals may be submitted in Romanian or English to [email protected] by 25 November 2026.

Clarification questions should be sent in writing to the same address by 10 November 2026.

 

Terms of reference
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