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The consulting services ("the Services") include the performance of an annual audit of CPIU-IFAD (The Consolidated IFAD Programs Implementation Unit) financial statements including the forming and expressing audit opinion in accordance with IPSAS ‘Financial Reporting under the Cash basis’ for the activities financed by the financing agreement. 


- The scope of works includes that the Auditor shall undertake this engagement in accordance with these TORs and with:

- The Code of Ethics for Professional Accountants issued by IFAC. Although the International Standard on Related Services 4400 provides that independence is not a requirement for agreed procedures engagement, IFAD requires that the Auditor also complies with the independence requirements of the Code of Ethics for Professional Accountants.

- IFAD Handbook for Financial Reporting and Auditing of IFAD-financed Projects.

 Eligibility criteria:


  1. Legal person registered in the Republic of Moldova, available to provide the requested services, member of an international audit network;
  2. User of the audit policies and procedures established by the international network including the independence policies incorporated in the IESBA ethics.
  3. Member of the Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM);
  4. At least 5 years of experience in conducting audit engagements for international projects or financial institutions;
  5. A key audit team to provide the required services (according to the TOR), at least:
  1. Engagement Partner: licensed auditor with a minimum of 15 years post qualification experience of which 5 years should have been in the audit of Moldova Financial Institutions/International projects;
  2. Engagement Manager: licensed auditor with a minimum of 10 years postqualification experience of which 3 years should have been in the audit of of Moldova Financial Institutions/International projects;
  3. Senior Auditor: with a minimum of 5 years working experience in an audit firm, of which 2 years should have been in the audit of Moldova Financial Institutions/International projects;
  4. Other key staffs.


The audit is expected to commence annually in January upon execution of the engagement letter and the expected level of effort (LOE) is no more than delivered over a four-month period, ending in April.


The shortlisting criteria are based on the above listed Required Qualifications and Relevant Experience. A consultant   will be selected under Least Cost Selection (LCS) and procedures described in this RFP, in accordance with the policies of IFAD detailed in the IFAD Guidelines.


CPIU-IFAD now invites eligible firms ("Consultants") to indicate their interest in providing the Services. Interested Consultants should provide information (Letter of expression of interested like in the attached draft which include description of similar assignments, experience in similar conditions, general qualifications and number of key staffs, brochures etc.) demonstrating that they have the required qualifications and relevant experience to perform the Services, before 07 December, 2018 at 16:00 p.m.


Interested Consultants are required to declare conflicts of interest.


Template for letter of expression of interest for the assignment can be found and downloaded from CPIU-IFAD web page.


Further information can be obtained at the address below. 

Consolidated Programme Implementation Unit (CPIU-IFAD)

Attn: Nadejda Russu, Procurement specialist, of.  1303, bd. Stefan cel Mare și Sfînt, 162, 

Chisinau, MD-2004, Republic of Moldova