Invitation to Tender:External Audits of Two IRMI Sida-funded Projects, 2026

The International Public Organisation “Institute for Regional Media and Information” (IRMI) invites audit firms and auditors to submit proposals for the external audits of two projects funded by the Swedish International Development Cooperation Agency (Sida) through Reporters Without Borders Sweden (RSF Sweden), for the period 1 January – 31 December 2026. Proposals are due by 18:00 Kyiv time on 7 December 2026.

The two audits

The tender covers two separate project audits, each with its own Terms of Reference (RSF Sweden’s Standard Terms of Reference for Annual Audit, Annex D, completed for that project).

For each project the auditor audits the project financial report under ISA 800/805 and performs agreed-upon procedures under ISRS 4400 (Revised). The deliverables for each project are an Independent Auditor’s Report with the audited financial report attached, an Agreed-upon Procedures Report and a Management Letter. All audit documentation and reporting must be in English, and each audit report must state the RSF Sweden project reference of its project, as given in the table above.

Bidding for one or both lots. Bidders may apply for one lot or for both. A bidder applying for both lots carries out two separate audits: separate work, separate engagement letters, a separate set of reports for each project and a separate price for each lot. Each lot is evaluated and awarded on its own, so a bidder may be selected for one lot only. Prices may not be made conditional on winning both lots.

Who can apply

The tender is open to audit firms and individual auditors who meet all of the following requirements:

1.   entitled to practise audit in Ukraine and included in the Register of Auditors and Audit Entities, or holding an equivalent authorisation in another country;

2.   the auditor who signs the reports is a certified auditor (Authorised Public Accountant or equivalent);

3.   at least three completed audits or agreed-upon procedures engagements of donor-funded projects in the last three years;

4.   able to carry out the work and write all reports in English;

5.   external and independent of IRMI, with no bookkeeping, consulting or other non-audit services provided to IRMI and no family or business ties with IRMI’s staff or board;

6.   not in any of the exclusion situations listed in the declaration on honour (Annex).

The signing auditor may not audit the same project for more than five consecutive years.

What to submit

Administrative documents: an extract from the Unified State Register (or its equivalent for foreign bidders), proof of inclusion in the Register of Auditors and Audit Entities, the signing auditor’s certificate, and the signed declaration on honour.

Technical proposal: a list of comparable engagements in the last three years (client, donor, standard applied, year), with contacts for at least two references; a short methodology and work plan; the proposed team with CVs and the days each member will work; and confirmation that all requirements of the Terms of Reference will be carried out without exclusions.

Financial proposal: a fixed price in UAH for each lot applied for, stated separately, including all taxes and expenses, with a breakdown of days and daily rates per team member. The fee for each audit is paid in full in 2027, after the final signed reports for that project have been delivered and accepted; no advance payment is made.

The proposal is written in English. Registration documents may be submitted in their original language.

Evaluation

Proposals that meet all requirements are scored separately for each lot:

A proposal needs at least 45 of the 70 technical points to have its price scored. The lowest price for the lot receives 30 points; other prices receive 30 × (lowest price ÷ price). Each lot is awarded to the proposal with the highest total score.

The selection of the auditor is subject to approval by RSF Sweden. The selected auditor prepares an engagement letter for each awarded lot that explicitly refers to and includes the Terms of Reference for that project and confirms that all requirements will be carried out. IRMI sends each draft engagement letter to RSF Sweden for review and approval before signing.

Submission and timeline

Send the proposal by e-mail to oleksiy.soldatenko@irmi-ukraine.org with the subject line “Audit tender 2026 – [bidder name] – Lot 1 / Lot 2 / Lots 1 and 2”. The technical and financial proposals go as separate PDF files. Proposals received after the deadline will not be considered.

Questions and answers are shared with all bidders at the same time, without naming who asked. Proposals are opened by two IRMI officials and evaluated by a committee of three. All bidders are informed of the outcome at the same time.

Annex. Declaration on honour

I, the undersigned, [name, position], authorised to represent [name of audit firm / auditor], registration No. […], declare in connection with IRMI’s tender for the audits of the projects “GLOBAL, Institutional support” and “UKRAINE, JTI” that the bidder:

1.   is not bankrupt, in insolvency or winding-up proceedings, in an arrangement with creditors, and has not suspended its business activities;

2.   has not been found guilty, by a final judgment or final administrative decision, of grave professional misconduct;

3.   has no unpaid taxes or social security contributions established by a final judgment or administrative decision;

4.   has not been found guilty by a final judgment, nor have persons with powers of representation or control over it, of fraud, corruption, involvement in a criminal organisation, money laundering, terrorist financing, child labour or trafficking in human beings;

5.   has not had a contract financed by Sida terminated early for significant deficiencies in performance;

6.   is not, nor is any of its affiliates, listed under EU restrictive measures (www.sanctionsmap.eu);

7.   is independent of IRMI and has no conflict of interest in relation to this tender;

8.   respects the ILO core labour conventions.

The bidder will inform IRMI without delay if any of these circumstances changes.

Place and date: ………………………………

Name, position, signature: ………………………………