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Call for Expression of Interest for Financial Audit Services – Financial Year 2025

with UWS Cambodia
This job has already passed the closing date

BTDC-ID: 38509
Closing Date:

Expected Outputs

Call for Expression of Interest for Financial Audit Services – Financial Year 2025

Announcement Description

UWS is an award-winning global organization bringing community-centric education models to the world's most remote populations. Since 2008, we've built and developed 310 schools, trained over 1,300 teachers, and provided over 60,000 children across Cambodia, Madagascar, Myanmar, and Nepal with a quality education. Shifting focus from delivering change in the short term to empowering change for the long term, we go beyond educating the future, to changing it.

Our vision is Zero Education Poverty

UWS was founded in Cambodia in 2008 and currently operates 104 schools across seven provinces, Ratanakiri, Steung Treng, Kratie, Mondulkiri, Koh Kong, Oddar Meanchey, and Preah Vihear. UWS Cambodia contributes to strengthening primary education systems through working with national and local governments to improve quality and inclusive primary education and facilities for children in remote areas. To date, UWS has reached over 33,000 students, built capacity in 137 primary schools, and 66 schools have completely transitioned to national education systems.

Expected Outputs

Call for Expression of Interest for Financial Audit Services – Financial Year 2025

  • Career Category: Expression of Interest
  • Location: Ratanak Kiri Province
Summary

OBJECTIVE

  • To audit UWS Cambodia’s financial statements prepared under CFRS for NFPEs.
  • To verify the accuracy and completeness of financial information for 2025.
  • To ensure compliance with the Law on Accounting and Auditing (2016) and the
  • Law on Taxation (2023).
  • To assess whether donor funds and grants have been used in accordance with
  • agreements and intended purposes.
  • To evaluate internal controls, procurement processes, and HR/payroll systems.
  • To provide recommendations for strengthening financial discipline, operational
  • efficiency, and risk management.
  • To support timely submission of the Annual Tax on Income (TOI) declaration by 31 March 2026.

Scope of Work

The audit will cover:

  • Financial Statements: Balance Sheet, Income Statement, Cash Flow Statement, and Notes.
  • Compliance Review: Tax obligations (TOI, VAT, WHT, Salary Tax, Patent Tax).
  • Procurement & Administration: Contract management, supplier payments, and documentation.
  • HR & Payroll: Salary tax filings, staff benefits, and compliance with labor law.
  • Risk Assessment: Identification of gaps in internal controls and recommendations for improvement.

METHODOLOGY

  • Review of accounting records and supporting documents.
  • Interviews with finance, HR, and procurement staff.
  • Sampling transactions for accuracy and compliance.
  • Evaluation of internal control systems.
  • Preparation of draft findings, followed by management responses.

DELIVERABLES

  • Draft Audit Report: To be shared with management for review.
  • Final Audit Report: Including auditor’s opinion, compliance findings, and recommendations.
  • Management Letter: Highlighting key issues and corrective actions.
  • Supporting Schedules: Reconciliations, tax compliance checklists, and risk assessment notes.

TIMELINES

  • 23 February 2026: Engagement of auditor and preparation of audit plan.
  • 13 March 2026: Completion of audit fieldwork and submission of draft report.
  • 23 March 2026: Final audit report delivered to management to support TOI filing

Please click the attachment below for more information.

Submission Requirements

SUBMISSION REQUIREMENTS

  • Copy of Business Certificate of Corporation
  • Business license/registration
  • Tax Certificate (VAT registration)
  • Valid Patent
  • Auditor practicing certificates.
  • Proof of registration with ACAR (Cambodia-specific).
  • Evidence of compliance with ISA and quality control standards.
  • References or proof of professional memberships

SUBMISION

UWS is committed to the safeguarding of children, and ensuring we recruit safely is central to this commitment. All applicants will be required to undertake a DBS (Disclosure and Barring Service check (or country-equivalent background check) as a condition of employment.

UWS is a equal opportunity to all suppliers and commits to treating all quotations fairly. We oppose all forms of unlawful and unfair discrimination on the grounds of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation.

To submit the quotation, please send to your profile and quotation before 18th February 2026. You give the company profiles, and telephone number via email provided in the contact details. All quotations will be shortlisted and evaluate following the UWS policy.

Attachment:
  • 20260204-Requestion Qoutation Announcement
 

Contact Details

Office Address
  • Ou Konsaeng, Boeng Kansaeng Sangkat, Ban Lung Municipality, Ratanak Kiri Province, Cambodia
 
Contact Name
  • UWS Cambodia
 
Email