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

• Issue date: 12 June 2026.
• Closing date & time: 03 July 2026 @ 12:00 pm (no extensions unless ASA decides).
• All proposals must be received by the closing time; late submissions will not be evaluated.

Procurement Office – Agrément South Africa

Email: [email protected]

RFP reference: ASA 01/2026

(Phone number not disclosed in the document.)

• Submit the complete proposal electronically only to [email protected]; hard copies are not accepted.
• Use the RFP number “ASA 01/2026” as the email subject line.
• Required returnable documents:
• 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 copies of the two registered directors (including the engagement partner).
• Signed General Conditions of Contract.
• Evidence of IRBA registration for the firm and for at least two partners.
• Latest satisfactory IRBA firm‑level review results (or partner review scores) covering the last three years.
• Detailed independence statement as required in Annexure B.
• Minimum three contactable reference letters (see evaluation criteria for weighting).
• Latest audited financial statements (FY 2024/25).
• Completed price schedule.
• Proposals must be clear, legible and submitted before 12:00 pm on 03 July 2026.
• Any proposal received after the deadline, or that fails to include any mandatory document, will be disqualified.
• Each proposal is valid for at least 150 days from the closing date.

Include copies of any affiliations, memberships or accreditations that support the submission.

Scope of work (3‑year appointment):

1. Perform statutory audits in accordance with the Public Audit Act 2004, the Public Finance Management Act and National Treasury Regulations (including interim work to minimise post‑year‑end time).

2. Report on performance against predetermined objectives, financial statements, general controls, information‑systems audit, compliance with laws and any other reports required by PFMA/National Treasury.

3. Develop audit strategy/plan and detailed budget for Board approval (per AGSA guidelines).

4. Communicate findings to management and the Audit & Risk Committee (ARC); provide final report with management responses and corrective‑action plan.

5. Review the annual report financial information before publication.

6. Attend ARC meetings as invited and express an opinion on the National Treasury financial‑statement template by 31 July each year.

Key expertise & capacity requirements:

• Deep knowledge of the public‑sector regulatory environment.
• Minimum two partners (including the engagement partner) who are Registered Auditors (RA) with the IRBA.
• Sufficient in‑house audit capacity; audit fees from ASA must not exceed 15 % of the firm’s total revenue.
• No conflict of interest – no ASA board members, management or staff may be partners or part‑owners.
• Quality control system compliant with ISQC 1.
• The engagement is classified as a “small audit” under the Auditor‑General classification.

• 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 audit findings promptly to management and ensure understanding of implications.
• Issue a final audit report with management’s corrective‑action responses and present it to the Audit & Risk Committee.
• Review the financial information in the annual report before publication.
• Attend and contribute to Audit & Risk Committee meetings as invited.
• Provide an opinion on the National Treasury financial‑statement template by 31 July each year.

Required experience and qualifications:

• Company profile and relevant audit experience.
• Detailed description of similar public‑sector audit projects undertaken in the past five years, including fees.
• Client reference letters (minimum three) confirming scope, duration, value and satisfaction.
• Project team composition:

– Two partners (registered auditors) with at least 10 years’ experience each.

– Senior Audit Manager (registered CA (SA)) with ≥5 years’ experience.

– Trainee accountant (BCom Accounting, SAICA article).

• Abridged CVs for all team members (qualifications, experience, nationality).
• Evidence of IRBA registration for the firm and partners.
• Latest satisfactory IRBA firm‑level review results (or partner scores) from the last three years.
• Independence statement (Annexure B).
• Company registration documents and ID copies of registered directors.
• Audited financial statements for FY 2024/25.

Auditor must demonstrate:

• Comprehensive public‑sector knowledge and understanding of ASA’s regulatory environment.
• Sufficient in‑house capacity to perform statutory audits; ASA fees must be < 15 % of total revenue.
• Minimum two partners (including the engagement partner) who are IRBA‑registered.
• Latest satisfactory IRBA firm‑level review results (past three years).
• Independence and no conflict of interest with ASA’s board, management or staff.
• No right to sub‑contract the audit.
• Adherence to the International Auditing Standards code of conduct and confidentiality.
• A quality control system meeting ISQC 1 requirements.

Required submission documents include CSD report, completed SBD 4 & SBD 6.1 forms, company registration, signed general conditions, three reference contacts, IRBA registration evidence, audited financial statements (2024/25), directors’ IDs and the price schedule. Failure to meet any mandatory requirement results in disqualification.

All rates and totals must be quoted inclusive of VAT as listed in the price schedule.

• Fixed price for the three‑year period, inclusive of VAT (15 %) and all disbursements.
• Detailed breakdown of anticipated out‑of‑pocket expenses (disbursements) must be provided.
• Price schedule must list hourly rates and total cost for each resource category (engagement partner, second partner review, quality‑control reviewer, senior audit manager, IT audit manager, audit senior, trainee accountant, other).
• Submit the completed price schedule together with the proposal.
• Provide the latest audited financial statements (FY 2024/25) to demonstrate financial capacity.
• ID copies of the two registered directors (including the engagement partner) are required.

• Central Supplier Database (CSD) registration – latest CSD report must be attached.
• IRBA registration for the firm and for at least two partners; include evidence of registration.
• Provide the latest satisfactory IRBA firm‑level review results (or partner review scores) covering the last three years.
• Submit a signed independence statement (Annexure B) confirming no conflict of interest.
• B‑BBEE evidence for specific goals: SMME certificate/affidavit, CSD reports, and/or CIPC share‑holding certificates for Black female, Black youth, and disability‑owned thresholds.
• Company registration documents and tax compliance (implied by requirement for audited financial statements).
• All documents must be in English.

1. SMMEs 5 points - A B-BBEE certificate /sworn affidavit as

supporting evidence

• CSD report.

2. >50% Black female 5 points - CSD report or,

ownership - Company registration certificate, as

issued by the CIPC, clearly indicating

the percentage shareholding of all

owners

No specific occupational health and safety requirements are detailed in the RFP. All work must be performed in accordance with applicable South African OHS legislation.

Appointment is subject to agreement on mutually acceptable contractual terms. If agreement cannot be reached, ASA may appoint an alternative supplier.

Personal information of bidders may be collected, stored and processed by ASA solely for evaluating the bid. Further use requires specific consent.

The audit engagement partner and the audit firm must be Registered Auditors (RA) with the Independent Regulatory Board for Auditors (IRBA).

The contract will be awarded to the bidder with the highest total points, unless legal provisions dictate otherwise.