Nascent Solutions recrute un cabinet d'audit financier

Nascent Solutions recherche un collaborateur motivé pour cette fonction.

Terms of Reference for the Recruitment of an Audit Firm’s Services Location: Yaoundé, CameroonPeriod: June-July 2026 A. Introduction Nascent Solutions (Nascent) is a U.S.-based international development organization. The mission of the organization is to promote self-reliance by harnessing the creative and entrepreneurial drive of rural women and youth, to problem solve, build resilient local economies, and improve the quality of life for their families and communities. Nascent is currently implementing a United States Department of Agriculture (USDA) funded International Food for Education and Child Nutrition project in Cameroon. As an International Organization operating in Cameroon, Nascent is expected by the Ministry of External Relations and the Ministry of Territorial Administration to submit annual reports of its activities in country. Also, for Nascent to continue its mission in Cameroon, its main donor and other potential donors need to be informed about how well their funding has been used. So, to ensure compliance with both Cameroon statutory laws and US Government policies, Nascent seeks the services of a qualified professional audit firm that understands both contexts to review Nascent’s Financials for the years 2024 and 2025 and provide its opinion on its operations. B. Objectives The external audit aims to provide independent assurance that the organization’s financial statements for FY2024 and FY2025 are free from material misstatement and present a true and fair view of its financial position and performance. The audit will specifically: Assess whether the financial statements comply with the applicable financial reporting framework — U.S. Generally Accepted Accounting Principles (US GAAP) for the consolidated/headquarters financial statements, IFRS and the OHADA Uniform Act on Accounting Law (SYSCOHADA) for the Cameroon field-office statutory accounts — and disclose any departures. Verify the accuracy, completeness, and proper recording of all financial transactions. Evaluate compliance with statutory requirements, donor rules, and internal policies. Review the effectiveness of internal controls related to financial management, asset safeguarding, and fraud prevention. Confirm the authenticity and validity of reported assets, liabilities, revenues, and expenditures. Identify any operational or control weaknesses that may affect financial integrity or program accountability. C. Scope of Work The audit firm will be responsible for the following tasks: Audit Nascent’s financial statements for the period July 1,2024 – December 31, 2024, and from January 1,2025 to December 31, 2025, and independently express audit opinions for the period in accordance with International Standards on Auditing (ISA) and U.S. Generally Accepted Government Auditing Standards (GAGAS / Yellow Book), on whether the financial statements are presented in accordance with the accounting r...