PROVISION OF EXTERNAL AUDIT SERVICES

LIGHT UP HOPE (LUH) TENDER NOVEMBER 2025 

EXTERNAL AUDIT SERVICES

Background:
Our mission is to provide education and health interventions which “light a path out of poverty” and bring hope for a brighter future for impoverished students and communities in Kenya. We believe that simply being born into poverty should not dictate the end of an individual’s story. Central to our mission is economic inclusion: ensuring that women, children and young adults from impoverished communities in Kenya can embrace hope for their futures.

We place a special emphasis on empowering women and girls to strive for gender equality and boost economic growth, that allows for individuals to break out of the poverty cycle in the communities where we work. Since our founding in 2012 we have impacted over 78,000 individuals from impoverished communities across Kenya.

LUH invites qualified audit firms to express their interest in providing external audit services for the financial year ending December 2025 (FY2025).

Scope of Work:
The selected firm will be responsible for conducting an independent audit in accordance with International Standards on Auditing (ISAs) and providing an opinion on the financial statements of LUH. The audit will cover all programs, projects, and funds managed by LUH during the stated period.

OBJECTIVES

1. a)Independent Assurance: Provide an objective and independent audit opinion on the financial statements, ensuring that they fairly represent LUH’s financial position and performance.
2. b)Internal Control Evaluation: Assess the effectiveness of internal controls, identify weaknesses, and recommend improvements to mitigate risks.
3. c)Regulatory and Tax Compliance: Verify that financial operations comply with applicable laws, including tax laws and regulations, ensuring proper tax treatment, accurate tax liability reporting, and adherence to taxation requirements.
4. d)Risk Identification: Identify key financial, operational, and tax-related risks, and provide actionable recommendations to enhance LUH’s overall governance.
5. e)Transparency and Accountability: Enhance stakeholders’ confidence in LUH’s financial management through rigorous audit processes, clear reporting, and compliance with statutory obligations.

SCOPE OF THE ASSIGNMENT

The obligations of the External Auditor to Light Up Hope shall include but not limited to the following:

1. a)Conducting independent audit of LUH’s operations in line with the International Financial Reporting Standards (IFRS), International standards on Auditing (ISAs) and applicable laws.
2. b)Expressing an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting standards and frameworks, whether LUH maintained proper books of accounts, and whether the accompanying financial statements give a true and fair view of the financial position of the organization.
3. c)Reviewing and evaluating LUH’s internal control and risk management system and advising Management on adequacy / effectiveness of the system, and proposals for its improvement.
4. d)Preparation of a Management Letter on the review of internal controls and other matters arising from the audit which should be brought to the attention of the Organization’s Board of Directors and Management.
5. e)Presentation of the Interim and Final Audit Report to the LUH’s Management,
6. f)Providing signed Financial Statements.
7. g)Routine consultation with LUH ’s Management on developments in accounting, tax, and new/changed pronouncements by accounting standard setters, ICPAK, and other relevant regulators, where these are considered applicable to the Organization.
8. h)Providing any other value-addition services such as tax advice.

Eligibility Criteria
Interested firms must:

• Be registered and licensed by the Institute of Certified Public Accountants of Kenya (ICPAK).
• Have experience auditing NGOs or donor-funded organizations.
• Demonstrate capacity to meet timelines and provide high-quality audit reports.
• Provide profiles of key audit personnel.

Submission Requirements:
Interested audit firms should submit:

1. A detailed company profile.
2. Valid practicing license and registration certificates.
3. Company CR12 / CR 13 Form not older than 12 months.
4. Evidence of Office Premise and Physical Location.
5. CVs of key audit personnel.
6. Evidence of experience with similar assignments (at least 3 references).
7. Technical and Financial proposal (fee structure and payment terms).

How to apply

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