External Auditor


Terms of Reference – External Auditor


This Ability Trust is a women-led non-profit organization whose mission is to advance the rights and inclusion of women and girls with disabilities in Africa. We envision a society in which women and girls with disabilities live fully integrated lives socially, economically and politically, with their rights respected and upheld. We work to increase access to sexual and reproductive health rights for women and girls with disabilities in Kenya, South Sudan and The Gambia.

Overall Objective

To conduct an institutional audit for This Ability for the period January 2022 to December 2022 as per the various donor regulations in relation to the contracts available that cover the audited period. The required service of external audit will be rendered at This Ability Trust’s offices as situated in Thogoto, Kikuyu.

Specific Objective

  1. To audit the financial reports for the period 1st January 2022 to 31st December 2022 and to express an audit opinion according to ISA 800/805 on whether the financial report represents a true and fair view.


  • The reporting shall contain an assurance that the audit was performed in accordance with applicable International Auditing Standards and by a qualified auditor.
  • The reporting shall contain the responsible auditor’s signature (not just the audit firm) and title.
  • The reporting shall contain details regarding used audit methodology and the scope of the audit.
  • The auditor shall submit a statement of how each of the audit requirements detailed in the Terms of Reference was achieved during the audit process.
  • The auditor shall submit an audit memorandum/management letter, which shall contain the
  • Audit findings made during the audit process. It shall state the measures that have been adequate to deal with reported shortcomings.
  • The auditor shall make recommendations to address any weakness identified. The recommendations should be presented in priority.

The Auditor will produce the following reports

  • Audited financial report with an opinion
  • Management letter report with responses

Mandatory Requirements

  • Must be a FIRM not an INDIVIDUAL.
  • The Partner(s) of the audit firm should be a practicing member(s) of the Institute of Certified Public Accountants of Kenya (ICPAK)  in good standing and have a valid operating license.
  • The firm should give a written undertaking that it has been in operation for at 5 five years continuously backwards from 2021.
  • The partners of the firm should have professional indemnity. A copy of the current certificate should be attached.
  • The firm should have a valid practicing certificate.
  • Any possible conflict of interest should be clearly indicated in details for guidance in decision making.
  • The firm should have inclusive and non-discriminatory policies and practices.

       The Capability of the Audit Firm

  • The audit firm should provide a brief capability statement justifying its suitability for the assignment. Global network or international affiliation advantages if any should be disclosed.
  • The audit firm should state its understanding of the terms of Reference, operations and the services of the Trust.
  • The audit firm should provide a profile of the proposed team, covering the partner, Audit Manager and support staff.
  • The audit firm should provide the profile of three (3) major clients with operations comparable to those being required under the terms of reference.
  • The firm should state its experience in providing audit services to clients with operations in Kenya.
  • The audit firm should provide their most current audited financial accounts for the last two years.

Audit Methodology

  • The firm should state the methodology that will be applied to carry out the audit assignments including the estimated audit completion time.

Financial Proposal

  • The audit firm should state the charging rates proposed for these Terms of reference. Note that the award will not solely be determined on grounds of cost indicated

       How to Apply

Applications to be sent to email address vendors@this-ability.org or to the address below by 15th April 2023.



P.O BOX 2074 – 00902

Kikuyu, Kenya

Exclusion Clauses 

  1. This Ability Trust has zero tolerance for corruption and fraud. You are required to go through the anti-bribery policy to get a better understanding of this and the other policies that the Trust’s operations focus on.
  2. This Ability Trust has a zero-tolerance policy against sexual harassment. The Trust makes available annual sexual harassment prevention and response training for all supervisors, managers, and consultants. You are required to go through the Safeguarding policy
  3. The Trust affirms its established policy of non-discrimination in employment and its commitment to affirmative action in being an equal opportunity employer, particularly in the employment of women with disabilities. 
  4. This Ability Trust reserves the right to offer comparable assignments to those qualified candidates that may not have been selected for this consultancy assignment which they applied for. These offers will be based on the needs of the organisation, appropriateness and relevance to the candidate’s educational backgrounds and work experience. Only those candidates in whose qualifications and experience the Trust has further interest will be contacted for subsequent interviews.