1. Background

The Ethiopian Women Lawyers Association (EWLA) is a legally registered civil society organization operating in accordance with the Civil Society Organizations Proclamation No. 1113/2019 and other applicable laws of the Federal Democratic Republic of Ethiopia.

In line with legal requirements, principles of good governance, accountability, and transparency, EWLA is required to prepare annual financial statements and have them audited by an independent external auditor.

Accordingly, the EWLA General Assembly (EWLA GA) intends to recruit a qualified and independent external audit firm for a three-year engagement, subject to annual satisfactory performance, continued legal compliance, and approval of the General Assembly.

The audit shall be conducted in accordance with:

• International Public Sector Accounting Standards (IPSAS) as adopted or adapted in Ethiopia;
• Ethiopian Accounting and Auditing standards issued by the relevant regulatory authorities;
• International Standards on Auditing (ISA) as applicable in Ethiopia; and
• Civil Society Organizations Proclamation No. 1113/2019.

2. Objective of the Assignment

The objective of the external audit is to enable the auditor to express an independent professional opinion on whether EWLA’s annual financial statements present fairly, in all material respects, the financial position and operations of the organization in accordance with applicable accounting standards.

The audit shall also aim to:

• Assess compliance with applicable laws, regulations, donor requirements, and internal policies;
• Review adequacy and effectiveness of internal control systems;
• Identify weaknesses and provide recommendations for improvement;
• Strengthen accountability to members, donors, stakeholders, and regulatory bodies.

3. Scope of Work

The selected auditor shall conduct annual audits for three consecutive financial years under a framework agreement.

The scope shall include, but not be limited to, the following:

3.1 Financial Statement Audit

• Audit of annual financial statements, including:
• Statement of Financial Position
• Statement of Financial Performance / Activities
• Cash Flow Statement
• Statement of Changes in Net Assets / Equity (if applicable)
• Notes to the Financial Statements

3.2 Review of Accounting Records

Examination of:

• General ledger and trial balance
• Bank reconciliations
• Payment vouchers and receipts
• Payroll records
• Fixed asset registers
• Contracts and procurement files
• Grant agreements and donor reports

3.3 Compliance Review

Assessment of compliance with:

• Civil Society Organizations Proclamation No. 1113/2019
• Tax and labor regulations where applicable
• EWLA financial and procurement manuals
• Board and management decisions
• Donor agreements and grant conditions

3.4 Internal Control Review

Review and assessment of internal controls relating to:

• Cash management
• Bank operations
• Procurement systems
• Asset safeguarding
• Authorization procedures
• Segregation of duties
• Budgetary controls
• Financial reporting systems

3.5 Fraud and Risk Consideration

Evaluate risks of fraud, misuse of funds, or material misstatement and report findings appropriately.

4. Audit Period

This TOR covers audits for three consecutive financial years, tentatively:

Each annual audit engagement shall be reviewed based on satisfactory performance before continuation to the next year.

5. Audit Standards and Methodology

The auditor shall conduct the assignment in accordance with:

• International Standards on Auditing (ISA)
• IPSAS or other approved reporting framework applicable to EWLA
• Ethiopian auditing and accounting standards
• Professional ethics and independence requirements
• Methodology shall include:
• Planning meetings with management
• Risk assessment procedures
• Sampling and substantive testing
• Analytical review
• Verification of balances and transactions
• Evaluation of internal controls
• Exit meeting and management discussion

6. Deliverables

For each audited financial year, the auditor shall submit:

6.1 Draft Reports

• Draft audited financial statements
• Draft management letter
• Draft audit findings and recommendations

6.2 Final Reports

After management responses:

• Signed Independent Auditor’s Report
• Final audited financial statements
• Final management letter
• Internal control report
• Compliance findings report (if applicable)

6.3 Presentation

Presentation of findings to:

• EWLA Management
• Board of Directors (if requested)
• General Assembly (if required)

7. Timeframe

The annual audit shall commence immediately after submission of year-end financial statements and be completed within 30 to 45 calendar days, unless otherwise agreed.

8. Right of EWLA GA

EWLA General Assembly reserves the right to:

• Accept or reject any proposal;
• Cancel the procurement process;
• Negotiate with shortlisted firms;
• Terminate the contract for non-performance.

9. Reporting Line

The selected auditor shall report to:

EWLA General Assembly through the Board structure.

Qualifications of the Auditor

Interested audit firms must meet the following minimum requirements:

• Valid audit license to practice in Ethiopia
• Registered with relevant government authorities
• At least five (5) years of audit experience
• Proven experience auditing NGOs / CSOs / donor-funded projects
• Qualified professional staff (CPA, ACCA, Chartered Accountant, etc.)
• Good standing regarding tax and legal compliance
• Ability to deliver within deadlines

Independence and Confidentiality

The auditor must:

• Be fully independent from EWLA management and governance bodies;
• Declare any conflict of interest;
• Maintain confidentiality of all financial and organizational information;
• Use information solely for purposes of the audit.

Proposal Submission Requirements

Interested firms shall submit:

• Technical Proposal
• Company profile
• Relevant experience
• Proposed methodology
• Team composition and CVs
• Work plan and timeline
• References from similar clients
• Financial Proposal
• Annual audit fee

Interested applicants can send their technical and financial document along with supporting documents within 10 working days through email at ‘ewlajobs2025@gmail.com’

In-person: EWLA Head Office: Bulgaria Mazoria, Behind, St. Michael Church
Contact person cell phone: +252 11 550 8783/+251 11 550 8783

NB! Please write the TOR you want to apply “TOR for External Auditor for EWLA Annual Audit” as the subject line of your email. Job Requirements The Ethiopian Women Lawyers Association (EWLA) seeks a qualified external auditor to conduct annual audits over a three‑year engagement. Candidates must hold a valid audit license in Ethiopia, be registered with relevant authorities, and possess at least five years of audit experience, preferably with NGOs or CSOs. The role requires CPA/ACCA or equivalent professional credentials, impeccable tax and legal standing, and the ability to meet tight deadlines while maintaining strict independence and confidentiality. How to Apply Interested applicants can submit their CV and relevant documents through the provided e-mail