Invitation to Tender for Provision of External Audit Services for the Financial Year 2026

The Board of Management of Makueni County AKA Housing Co-operative Society Ltd (hereinafter referred to as “the Society”) invites proposals from eligible, qualified, and registered audit firms for the provision of external audit services for the financial year 2026.

This procurement is undertaken in accordance with the provisions of Co-operative Societies Act (Cap 490) Laws of Kenya, together with applicable International Standards on Auditing (ISAs) and International Financial Reporting Standards (IFRS).

1. Scope of Services

The successful firm shall be required to:

a) Conduct an independent audit of the Society’s financial statements for the year ending 31st December 2026.

b) Express an audit opinion on whether the financial statements present a true and fair view in accordance with applicable financial reporting frameworks.

c) Review the adequacy and effectiveness of internal controls and provide management recommendations.

d) Prepare and submit an audit report to the members in accordance with statutory requirements.

2. Eligibility Criteria

Interested firms must meet the following requirements:

a) Be duly registered and licensed to practice as auditors in Kenya.

b) Hold a valid practicing certificate issued by the Institute of Certified Public Accountants of Kenya (ICPAK).

c) Demonstrate relevant experience in auditing co-operative societies or similar institutions.

d) Provide proof of compliance with statutory obligations including a valid Tax Compliance Certificate.

3. Tender Requirements

Bidders are required to submit the following:

a) Company profile detailing relevant experience and key personnel.

b) Copies of valid practicing certificates and registration documents.

c) Technical proposal outlining the audit approach and methodology.

d) Financial proposal indicating fees quoted, inclusive of all applicable taxes.

e) Evidence of past assignments of a similar nature.

4. Submission of Proposals

Completed proposals should be submitted electronically via email to: makueni.aka@gmail.com with the subject line:

“TENDER FOR EXTERNAL AUDIT SERVICES – FY 2026”

5. Submission Deadline

Submission deadline is on Friday 24th July 2026.

All proposals must be received on or before 24th July 2026 at 5.00 pm (EAT). Late submissions shall not be accepted.

6. Additional Information

a) The Society reserves the right to accept or reject any tender and does not bind itself to accept the lowest or any bid.

b) Canvassing in any form shall lead to automatic disqualification.

c) Only shortlisted firms will be contacted.

Yours faithfully,

CPA Janet Katule Mutuku
Hon. Secretary
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