External audit services for agrément south africa: 3-Year contract

• Date of Issue: 12 June 2026.
• Closing date & time for electronic submission: 03 July 2026 at 12:00 pm (SAST).
• Proposal validity period: 150 days from the closing date.
• No extensions are indicated; ASA may extend the closing date at its discretion.

Procurement Office – Agrément South Africa

Email: [email protected]

RFP No: ASA 01/2026

No telephone number or physical address is provided in the document.

• Submit ONE electronic copy only to [email protected]; hard copies are NOT accepted.
• Use the RFP number (ASA 01/2026) as the email subject line.
• All documents must be clear, legible and in English.
• Mandatory returnables (failure to include any will lead to disqualification):
• Latest Central Supplier Database (CSD) report confirming registration.
• Completed SBD 4 and SBD 6.1 standard bidding forms (disclosure must be true and complete, see paragraph 2.3).
• Company registration documents and ID of the two registered directors (including the engagement partner).
• Signed General Conditions of Contract.
• Evidence of IRBA registration for at least two partners.
• Latest satisfactory IRBA firm‑level review results (or partner review scores) covering the past three years.
• Minimum three contactable reference letters (see evaluation criteria for scoring).
• Detailed statement on independence (Annexure B).
• Latest audited financial statements (FY 2024/25).
• Completed price schedule.
• Proposal validity: minimum 150 days from the closing date.
• Late submissions or multiple submissions – the first received will be considered; later copies are ignored.
• Any false, incomplete or misleading information will result in immediate disqualification.

13. 1 All proposals must be submitted electronically to [email protected].

13.2 Respondents must use the RFP number as the subject reference number when submitting their

bids.

13.3 All documents submitted electronically via e-mail must be clear and visible.

13.4 All proposals, documents, and late submissions after the due date will not be evaluated.

Phase 1 – Technical/Functionality (minimum 80 % score required):

• Reference letters: 0‑2 letters = 0 pts; 3 letters = 1 pt; 4 letters = 2 pts; 5 letters = 3 pts; 6 letters = 4 pts; >6 letters = 5 pts.
• In‑house audit capacity: at least two registered audit partners – 3 pts; 3‑4 partners – 4 pts; ≥5 partners – 5 pts.
• Audit‑fee dependency: ASA fees must be <15 % of the auditor’s total revenue – 5 pts (non‑compliance = 0 pts).
• IRBA review: satisfactory firm‑level review or partner score – 5 pts (no evidence = 0 pts).
• Scoring conversion: Ps = (Ms) × weighting % (where Ms = maximum possible score).

Phase 2 – Price and Specific Goals (total 100 pts):

• Price weight = 80 pts. Points calculated as: Ps = 80 × (1 – (Pt – Pmin) / Pt).

– Pt = quoted price; Pmin = lowest acceptable price.

• Specific goals weight = 20 pts, allocated as:

– SMME status – 5 pts (B‑BBEE certificate or sworn affidavit + CSD report).

– >50 % Black female ownership – 5 pts (CSD report or CIPC share‑holding certificate).

– >50 % Black youth ownership – 5 pts (CSD report or CIPC certificate or ID documentation).

– >50 % persons with disabilities ownership – 5 pts (CSD report or CIPC certificate or ID documentation).

Overall award: bidder with highest total points, provided all mandatory requirements are met. ASA reserves the right to reject any or all proposals.

Scope of Audit (items a‑h):

a. Conduct audit in accordance with the Public Audit Act, PFMA and National Treasury Regulations, including required interim work.

b. Report on performance against predetermined objectives, financial statements, general controls, IS audit, compliance with laws and regulations.

c. Develop Audit Strategy/Memorandum per AGSA guidelines and submit detailed budget for Board approval.

d. Communicate findings to management and explain implications.

e. Provide final report with management responses and present to the Audit & Risk Committee.

f. Review financial information in the annual report before publication.

g. Attend Audit & Risk Committee meetings as invited.

h. Issue opinion on National Treasury financial‑statement template by 31 July each year.

Expertise & Capacity requirements:

• Knowledge of the public‑sector regulatory environment.
• Minimum two partners (including engagement partner); each partner must be a Registered Auditor (RA) with IRBA.
• In‑house capacity to perform statutory audits without reliance on ASA fees (ASA fees <15 % of total revenue).
• No conflict of interest – no ASA board members, management or staff may be partners or part‑owners.
• Cannot subcontract the audit to third parties.
• Must have a quality‑control system compliant with ISQC 1.
• Provide evidence of IRBA registration and recent satisfactory IRBA firm‑level review results.

Auditor must determine scope, methodology and approach in line with AGSA guidelines and the Public Audit Act, prepare an Audit Strategy (Audit Planning Memorandum) with a detailed budget for Board approval, communicate findings to management, provide a final report with management responses, review the annual report financial information, attend Audit & Risk Committee meetings and issue an opinion on the National Treasury financial‑statement template by 31 July each year.

Required experience:

• Company profile and relevant audit experience.
• Detailed description of similar public‑sector audit work performed in the last five years, including fees.
• Client reference letters for comparable engagements.
• Project team must include at least two partners (Registered Auditors) with 10 years experience each, a senior audit manager (CA (SA)) with 5 years experience, and trainee accountants (BCom Accounting, SAICA article).
• CVs for all key personnel.
• Evidence of IRBA registration and satisfactory IRBA review results (past three years).
• Independence statement (Annexure B).
• Company registration documents, ID of directors and latest audited financial statements (2024/25).

Auditor must demonstrate:

• Comprehensive public‑sector knowledge.
• Sufficient in‑house capacity for statutory audits.
• Audit‑fee dependency on ASA <15 % of total revenue.
• Minimum two partners (RA‑IRBA) with recent satisfactory IRBA firm‑level review results.
• Independence – no conflict of interest with ASA board or staff.
• No right to subcontract the audit.
• Adherence to the International Auditing Standards Code of Conduct and confidentiality.
• A quality‑control system compliant with ISQC 1.

Mandatory submission documents (CSD report, SBD forms, company registration, ID of directors, IRBA evidence, audited financial statements, price schedule) are listed; failure to provide any results in disqualification.

Price schedule must list each resource level (engagement partner, second partner review, quality reviewer, senior audit manager, IT audit manager, audit senior, audit assistant/trainee, other) with hours, hourly rates and total cost. Totals must be shown exclusive of VAT, VAT at 15 % and the inclusive total for each of the three years. The overall price must be a fixed amount for the three‑year period.

• Financial proposal must state a fixed total price for the three‑year engagement, inclusive of VAT (15 %) and all disbursements.
• Provide a detailed breakdown of anticipated out‑of‑pocket expenses (disbursements).
• Submit a price schedule showing hourly rates and total cost for each resource level (engagement partner, second partner, quality reviewer, senior audit manager, IT audit manager, audit senior, audit assistant/trainee, other).
• Prices must cover all work items specified in the RFP; any pricing errors are the bidder’s risk.
• Include the latest audited financial statements (FY 2024/25) as part of the mandatory documentation.

• Central Supplier Database (CSD) registration is mandatory; no contract will be entered without a valid CSD report.
• Both partners must be Registered Auditors (RA) with the Independent Regulatory Board for Auditors (IRBA) and provide proof of registration.
• Provide latest satisfactory IRBA firm‑level review results (or partner scores) for the past three years.
• B‑BBEE evidence for specific goals: SMME certificate/affidavit, CSD reports, and/or CIPC share‑holding certificates for Black female, Black youth, and persons with disabilities ownership thresholds.
• All documents must be truthful and complete; omissions or misrepresentations may lead to disqualification.
• Compliance with applicable tax, CIPC, and other statutory requirements is implied by the requirement for company registration documents and audited financial statements.

Specific B‑BBEE goals (5 pts each):

1. SMME status – provide B‑BBEE certificate or sworn affidavit plus CSD report.

2. >50 % Black female ownership – CSD report or CIPC share‑holding certificate showing the percentage.

3. >50 % Black youth ownership – CSD report or CIPC certificate or ID documentation of owners.

4. >50 % Persons with disabilities ownership – CSD report or CIPC certificate or ID documentation of owners.

No specific occupational health and safety requirements are detailed in the document. All audit activities must comply with applicable South African OHS legislation.

The successful bidder will enter into a Service Level Agreement (SLA) with ASA that defines performance metrics and may be extended at ASA’s discretion. All proposals are submitted electronically; only one copy is accepted. The RFP does not constitute a contract, and ASA makes no warranties. ASA reserves the right to verify information, extend the closing date, appoint one or more service providers, award the contract in whole or in part, or cancel the RFP.

Proposals are valid for a minimum of 150 days from the closing date. ASA may extend the closing date, verify submitted information, request additional documentation, appoint one or more service providers (jointly or separately), award the contract in whole or in part, or cancel/withdraw the RFP. All costs incurred by bidders in preparing the proposal are the bidder’s responsibility.

The external auditor must adhere to and meet all statutory requirements of the Public Audit Act,2004

(Act No. ) the International Auditing Standards (ISA) and such requirements as may be set

by the Auditor-General South Africa (AGSA).

Phase 1 – Technical/Functionality scoring (minimum 80 % required) as described in the main evaluation criteria. Phase 2 – Price (80 % weight) calculated using the formula Ps = 80 × (1 – (Pt – Pmin)/Pt) and specific B‑BBEE goals (20 % weight) with 5 pts each for SMME status, >50 % Black female, >50 % Black youth and >50 % persons with disabilities ownership.