January 4, 2023

Call for Proposal for Independence Audit Firm to Conduct Organizational Annual Audit FY2022

The Coalition for Partnership in Democratic Development (“CPDD”), formerly known as the Working for Partnership in Decentralization (WGPD), is a non-profit, non-partisan coalition of Cambodian and international non-government organizations (“NGOs”) as well as individuals working on decentralization and de-concentration reforms in Cambodia. Officially registered with the Ministry of Interior (MoI) in July 2017, CPDD is currently the only network organization that focuses explicitly on decentralization reform in the country. The network is comprised of 112 members non-government organizations (NGOs). The CPDD has built good working relationships with the key Government’s democratic development institutions and agencies, especially the Secretariat of the National Committee for Sub-National Democratic Development (NCDD-S), the Association for Sub-National Councils (ASAC), sub-national administrations and donor agencies throughout the country. The decision to register and change its name from WGPD to CPDD was decided collectively by the network members in 2017, with the expectation that, the CPDD will improve its governance and organizational structure, substantial network capacity and greater contributions to deepen the implementation of SNDD. In particular the CPDD aims at Nurturing democratic accountability1 and good governance through the promotion of a common voice and meaningful engagement of civil society. It is in alignment with these aims the 2021-2030 10-Year Strategic Directions has been formulated. With the engagement of network members and generous support of the CPDD’s donors, we have developed a number of programs which have assisted duty-bearers and rights holders to collaborate for improved sub-national democratic development policy decisions and service delivery actions. The conclusion of the implementation period for CPDD Strategic CPDD 2018-2020 provided key insights into our strengths and areas for future improvement over the past two years. The significance of our contributions to the National Program for SNDD phase 2 (NP2) and its Implementation CPDDs (IPs), our proposed strategic focus and approaches, and the immediate and medium-term steps that we will take as an organization are highlighted. We will share this 10-year Strategic CPDD with our members, partners, and funders to explore our value-added and synergy to their work and increase partnership efforts to realize our aims.

II. Objective and scope of the audit

CPDD is seeking a qualified audit firm which is registered with the Governance Council of Kampuchea Institute of Certified Public Accountants and Auditors (“KICPAA”) to conduct a financial audit of Coalition for Partnership in Democratic Development Organization (CPDD) FY2022.

The Audit shall be carried out financial verification on actual expense of the organization. The verification will cover expenditure of the relevant parties (including one of CPDD’s partner) than submit financial audit report and to express an audit opinion in accordance with International Standards on Auditing (ISA 800/805) issued by KICPAA for the organization (CPDD).

The audit firm has be ensure their quality, professional, and transparency in order to express an audit opinion on whether it is in accordance with the organization accounting records.

    • Audit Timeframe: 01st Jan 2022 to 31st Dec 2022

III. Timetable:

The audit firm's tasks shall be completed according to the timeline below:

Description Audit for Fiscal year 2022
Audit fieldwork 06th-10th Feb 2023
Delivery of draft report 20th Feb 2023
Delivery of final report 28th Feb 2023

IV. Deliverable and Report:

Annual audit reports per along with management letters and management responses from CPDD. The audit firm shall make recommendations to address any weaknesses identified in the internal control areas mentioned above. The recommendations shall be presented in order of priority. The scope of the audit shall be stated in the report and the methodology used shall be presented. The reporting shall be signed by the responsible auditor (not just the audit firm) and shall include title of the responsible auditor. The reporting from the auditor shall include an independent auditor’s report in accordance with the format in standard ISA 800/805 and the auditor’s opinion shall be clearly stated, as well as a Management Letter with audit findings and weaknesses identified during the audit process. The auditor shall regardless of materiality, quantify the amount for costs lacking sufficient supporting documentation. The auditor shall make recommendations to address the weaknesses identified and the recommendations shall be presented in priority order. If the auditor assesses that no findings or weakness have been identified during the audit that would result in a Management Letter, an explanation of this assessment must be disclosed in the audit reporting.


    • Number copy of report: 2 sets of each individual (English and Khmer)
    • The audit report should be in both printed and PDF file.

NGO Partner:

    • The Independent Democratic Association of Informal Economy (IDEA) office located in Phnom Penh, those financial documents and reports at CPDD office.
    • The Village Support Group (VSG) located in Battambang province, those financial documents and reports at CPDD office.


# Main Activities Duration Responsible Persons
1 Draft TOR 3rd  week Dec 2022 CPDD
2 Endorse and approve TOR 4th  week Dec 2022 CPDD
3 Announcement 1st Jan 23 to 3rd week Jan 2023 CPDD
4 Screen and select Auditor from contracted Audit Firms 4th week Jan 2023 CPDD
5 Audit Firm starts fieldwork 06th-10th Feb 2023 Auditor
6 Audit Firm drafts and submits report to CPDD 20th Feb 2023 Auditor
7 CPDD provides comments and returns to Audit Firm to finalize 24th February 2023 CPDD Finance Team
8 Audit Firm submits final report to CPDD 28th February 2023 Auditor

VI. Qualification of Auditors

The selected audit firm is expected to meet the following minimum criteria:

    • Must be an internationally certified and registered audit firm,
    • Have a wide knowledge and experiences of policies and procedures covering, tax, accounting and financial management.

VII. Required document for submission

The selected audit firm is required to submit the following:

    • A detail audit proposal (technical and financial) supported with the CVs of auditors who will be assigned for this audit
    • Letter of interest that expresses of audit firm’s interest to conduct the audit
    • Certificate of registration
    • Copy of V.A.T Registration Certificate

How to Apply

Qualified audit firms who are interested in this opportunity are invited to apply by submitting electronic copies of the above required documents as below:

    1. Attention to: Son Penh, Executive Director

Contact Address: Room 302, 3rd floor, Building Phnom Penh Villa#26, St. 388, Sangkat Toul Svay Prey, Khan Boeung Kengkang, Phnom Penh, Kingdom of Cambodia. Tel:+855 (092) 22 44 41), email: fiance@cpddcambodia.org

    1. Contact person: Thai Vong Rathany, Senior Admin and Finance Officer
    2. Deadline: January 22, 2023


Coalition for Partnership in Democratic Development Organization is a non-profit organization, neutrality, no racism, no religions discrimination, no siding with political tendency, no political performance, not being a political tool including not providing a mean of materials, finance, human resources in order to support any political party.