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  1. Introduction and Background
    The Auditor-General in accordance with Regulation 29 (7) of the Audit Service Regulations, 2011 (CI 70) wishes to engage the services of Audit Firms to carry out audits and related services on his behalf. The Firms will be classified in order to determine the category of audited organization for which the Firms will be eligible to bid for auditing purpose.
  2. Objective of Assignment
    The objective of this Expression of Interest is to shortlist Firms with proven capabilities in auditing of Public Sector Finances.
  3. Legislative Instrument
    The audits shall be guided by the relevant public financial management laws, the Act establishing the audited organization and the relevant regulations.
  4. Scope of the Assignment
    The audit shall be conducted in accordance with terms of reference that will be issued as part of the contract between the Auditor General and the Firms.  
  5. Duration and Timing
    The successful Firms will start work after the contract has been signed and the financial statements of the audited organization for the financial year in question have been submitted by the auditee. The Firms shall submit a draft management letter and a draft audit report – to be cleared by the Auditor General before issuing the final management letter and final audit report all within three (3) months.
  6. Requirements, Qualifications and Experience
    1. The Firms must provide the under listed statutory requirements; Valid GRA Tax Clearance Certificate, Valid SSNIT Clearance Certificate, Valid VAT Registration Certificate; Valid Business Re-Registration Certificate and 2017 Renewal Receipt; Certificate of Incorporation(Partnerships) with Annual Renewal Receipt– all these documents must remain valid as at the date of submitting the Expression of Interest.
    2. The Firms must provide evidence of its classification by the Institute of Chartered Accountants (Ghana); the business location and address and the number of years it has been in existence.
    3. The Firms must be profitable for the last three (3) years. Copies of audited annual financial statements for the last three years must be submitted as part of the Expression of Interest.
    4. The Firms must have a considerable experience in the Auditing of Public Sector Finances. Documentary proof must be provided in support of experience, Contract Copy, and Certificate from Customer (at least three reference sites with contract values).

      The Firms must have key personnel consisting of at least three (3) Partners, Team Leader (all professional accountants), professional accountants and other professionals with considerable experience in the Public Sector and also state the total number of operational staff. The firms must provide the names and registration numbers of the Partners and the other professionally qualified staff. A firm that does not have up to three Partners may submit a joint expression of interest with another firm or firms.
  7. Invitation
    The Auditor General invites eligible Firms with proven capabilities in auditing of Public Finances to express interest in providing the services.  
    The selection will be done in accordance with the procedures set out in the Public Procurement Act, 2003 and Public Procurement (Amendment) Act, 2016 (Act) 914. The Selection shall be by “Qualitative Assessment method.”  Firms shortlisted or selected will be classified in accordance with Regulation 29 of CI 70 and depending on its class, would be issued with Request for Proposal to enable them respond to the required Terms of Reference.

Expressions of Interest must be delivered in six (6) hard copies (one original and five copies) in Room 2 (Old Block) on or before 10am on Tuesday 3rd October 2017.

The envelope must be clearly labelled on the outside ‘Expression of Interest for Outsourced Audits” and addressed to;

The Office of the Auditor General
P. O. Box M96, Accra. (Block ‘O’)
Opp. Ministry of Women and Children Affairs

Interested eligible Firms may obtain further information from Audit Service at the Address given below from 9:00 am to 4:00 pm daily.

Ghana Audit Service Head Office
P.O. Box MB96 Accra, Room   9(Old Block)   
Ministries - Accra
Tel.: 0302 664920.
Fax: 0302 675495
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

This advert supersedes the earlier publication on 4th September, 2017.