Call for Consultancy Services for Statutory Audit at Premiere Urgence Internationale (PUI)

Première Urgence Internationale (PUI) Première Urgence Internationale (PUI) is a non-governmental, non-profit, non-political and non-religious international aid organization. Our teams are committed to supporting civilians’ victims of marginalization and exclusion, or hit by natural disasters, wars and economic collapses, by answering their fundamental needs.

Applications are invited for:

Title: Call for Consultancy Services for Statutory Audit

Locations:  Bama, Monguno, Gwoza - Borno; Mashi, Kurfi - Katsina - Bungudu, Gusau - Zamfara
Employment Type: Part-time

Premiere Urgence Internationale Mission

• Première Urgence Internationale is a not-for-profit, apolitical and secular international solidarity nongovernmental organization whose aim is to defend fundamental human rights as defined in the Universal Declaration of Human Rights in 1948.
• Our aim: to enable communities to recover their independence and dignity. Our teams are mobilized to meet the fundamental needs of civilian victims who are endangered, marginalized or excluded by the effects of natural disasters, wars, or economic collapse. We work in complementary fields such as health, food security, nutrition, infrastructure renovation and construction, access to water, hygiene and sanitation, economic recovery, education and protection.
• Première Urgence Internationale’s strategy is to develop an integrated approach of crisis management based on our technical, medical and non-medical expertise. Première Urgence Internationale’s activities span from emergency to post-crisis/development support and our programs are designed and developed in strong partnership with national/regional authorities, communities and the civil society.

Premiere Urgence Internationale Value

• Première Urgence Internationale is a non-governmental, not-for-profit organization working in the field of international solidarity. It is a non-religious and apolitical organization with the objective to provide direct assistance and to contribute to the empowerment of the populations.
• Bringing a close attention to those who do not have access to humanitarian aid, Première Urgence Internationale provides them with aid regarding the following principles: Humanity, Impartiality, Independence, Accountability, Adaptability, Transparency, Cooperation and Partnership, Involvement, Dialog, Initiative and Trust.

Premiere Urgence Internationale around the world
With its 40 years of experience, Première Urgence Internationale:

• Supports close to 6 million beneficiaries.
• With a more than 100 million € yearly budget
• Present in 24 countries, on 5 continents
• Thanks to the work and commitment of:
• More than 2500 national staff
• Around 225 expatriates from 45 different nationalities
• And 120 employees at HQ

Première Urgence Internationale works in 10 areas of intervention and distinguishes itself by the implementation of an integrated approach in its response. This method aims to identify and understand the needs of all those affected by a crisis. Our teams come together to bring a rapid global response to the basic needs of populations affected by humanitarian crises to help them regain independence and dignity.

Premiere Urgence Internationale Partners

• Première Urgence Internationale programs are mainly financed via institutional funding, evidence that Première Urgence Internationale’s reliability and the quality of its work are recognized and appreciated.
• Première Urgence Internationale has an official Partnership Agreement with the American Government (USAID/OFDA, BPRM) and the European Union (ECHO and EuropeAid), and is supported by other organizations like the French government, United Nations agencies (UNHCR, UNICEF, OCHA, WFP, FAO, UNDP, UNOPS), and other governmental aid agencies.
• Along with these institutions, corporations and foundations have committed their support to Première Urgence Internationale by funding the association’s field operations.

Context of Intervention
General and Humanitarian Context of Nigeria:

• Nigeria continues to face a multifaceted humanitarian crisis driven by protracted armed conflict, insecurity, and socio-economic instability. In the North-East, the prolonged insurgency and military operations continue to cause large-scale displacement, disrupt livelihoods, and restrict access to essential services.
• Simultaneously, the North-West region has experienced a sharp deterioration in security conditions, marked by armed banditry, intercommunal violence, and mass displacement.
• Civilians in the North-West face growing protection risks, food insecurity, and limited access to health, education, and water services, with humanitarian needs increasingly mirroring those of the North-East.
• Across the country, recurrent flooding, high inflation, and weakened governance structures further exacerbate vulnerabilities.
• As of 2025, millions of Nigerians remain in need of humanitarian assistance, underscoring the importance of coordinated, flexible, and principled interventions to meet urgent needs and strengthen community resilience.

Premiere Urgence International's Strategy / Programs / Configuration:

• Première Urgence Internationale (PUI) is an international humanitarian organization that has been operating in Nigeria since 2016. In line with statutory and donor compliance requirements, as well as PUI’s commitment to transparency and accountability, PUI intends to engage a qualified and independent audit firm to conduct the statutory audit of its 2025 Financial Statements for a three-week assignment, expected to commence in February 2026. PUI currently implements humanitarian activities across three states and seven Local Government Areas (LGAs), as detailed below: Bama, Monguno, Gwoza - Borno; Mashi, Kurfi - Katsina - Bungudu, Gusau - Zamfara
• Across all these locations, PUI delivers services in various sectors; Health, Nutrition, Protection, Livelihood and Psychosocial support; in collaboration with 4 local partners; BOWDI, GISCOR, SWODEN and RHHF.

Consultant Objectives
Overall Objectives of the Communication Campaign
PUI is seeking an auditing firm to provide the following services:

• Prepare and audit the financial statement for Premiere Urgence Internationale for FY 2025
• Obtain Tax clearance certificates for Premiere Urgence Internationale for 2025
• Issue a comprehensive Management Letter detailing internal control gap/weaknesses

Specific Objectives
The specific objectives of the survey are:

• Investigate PUI internal system.
• Check the authenticity and validity of transactions which are done.
• Examine the arithmetical accuracy of books of accounts, casting, balancing. - Settling the current value of assets and liabilities.
• Plan and design an audit approach.
• Perform tests of controls and substantive tests of transactions.
• Perform analytical procedures and tests of the details of balances. - Complete the audit and issue an audit report.
• The auditor meets the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly, in all material respects, the financial position, results of operations and cash flows in conformity with GAAP.
• By accumulating sufficient appropriate evidence for each audit objective, the overall objective is met.
• The accumulation of evidence is accomplished by performing the four phases of the audit.

Main activities of the consultancy
The appointed audit firm shall be responsible for carrying out the statutory audit of Première Urgence Internationale (PUI) Nigeria’s 2025 financial statements in accordance with applicable auditing standards, statutory requirements in Nigeria, PUI internal regulations, and relevant donor contractual obligations. The main activities of the consultancy shall include, but not be limited to, the following:

• Conduct a comprehensive audit of PUI Nigeria’s annual financial statements for the year ended 31 December 2025, including the statement of financial position, statement of income and expenditure, cash flow statement, and accompanying notes.
• Plan and perform audit procedures in accordance with International Standards on Auditing (ISA) as adopted in Nigeria, ensuring sufficient and appropriate audit evidence is obtained to support the audit opinion.
• Review and assess the adequacy and effectiveness of PUI Nigeria’s internal control systems relevant to financial reporting and identify any material weaknesses or control deficiencies.
• Perform compliance testing to ensure that expenditures are incurred in line with approved budgets, donor agreements, PUI Global Manuals, and applicable statutory and regulatory requirements.
• Carry out field-level audit procedures, including visits to coordination and selected field bases, to verify transactions, assets, supporting documentation, and operational compliance.
• Verify the proper maintenance of accounting records, supporting documentation, asset registers, bank and cash reconciliations, and financial archiving practices.
• Review compliance with applicable tax, statutory, and regulatory obligations, including deductions, remittances, and statutory filings.
• Prepare and submit an independent audit opinion on the 2025 financial statements in line with professional standards.
• Issue a Management Letter detailing internal control weaknesses, compliance gaps, and practical recommendations for strengthening PUI Nigeria’s financial management and control environment.
• Participate in audit entry, progress, and exit meetings with PUI management, and address management queries arising from the audit process.

Expected Outcomes
Upon completion of the consultancy, the following outcomes are expected:

• An independent and professional audit opinion on PUI Nigeria’s 2025 financial statements, issued in accordance with International Standards on Auditing and applicable statutory requirements in Nigeria.
• Assurance that PUI Nigeria’s financial statements present a true and fair view of its financial position and results for the year ended 31 December 2025.
• Improved confidence among management, donors, and stakeholders regarding the accuracy, reliability, and transparency of PUI Nigeria’s financial reporting.
• Identification of key internal control weaknesses, compliance gaps, and financial risks, with clear and actionable recommendations for improvement.
• Issuance of a comprehensive Management Letter to support management in strengthening internal controls, governance, and accountability mechanisms.
• Confirmation of compliance with donor requirements, statutory obligations, and PUI internal financial procedures.
• Strengthened audit trail and documentation practices across coordination and field offices.
• Enhanced institutional learning and continuous improvement in financial management and control processes.

Duration and Schedule:

• The duration of this service shall be a maximum of three weeks from the date of engagement.

Profile of the Consultant
Qualifications and Requirements:
The audit firm to be engaged for the statutory audit of PUI Nigeria’s 2025 accounts must meet the following minimum requirements:

• Be a reputable and duly registered audit firm in Nigeria, licensed by the Financial Reporting Council of Nigeria (FRCN) and with valid professional practice certification.
• Be in good standing with a recognized professional body, such as the Institute of Chartered Accountants of Nigeria (ICAN) and/or the Association of National Accountants of Nigeria (ANAN).
• Demonstrate proven experience in auditing international NGOs, humanitarian, or development organizations, particularly those funded by institutional donors.
• Possess strong knowledge of International Standards on Auditing (ISA), International Financial Reporting Standards (IFRS), and applicable Nigerian statutory and regulatory requirements.
• Have demonstrable experience in auditing multi-donor and multi-project environments, including compliance with donor-specific financial and reporting requirements.
• Maintain adequate technical capacity and qualified personnel, including partners and audit staff with relevant professional certifications and experience.
• Have robust quality assurance and internal review mechanisms to ensure the reliability and integrity of audit outputs.
• Demonstrate a strong commitment to ethical standards, independence, and confidentiality, in line with professional codes of conduct.
• Be able to deliver audit assignments within tight timelines and in accordance with agreed TORs, without compromising audit quality.

Budget and Remuneration

• The budget for consultancy services will be determined based on the scope of work, duration of the assignment, and prevailing rates for professional services in the region.

Payments will be made in two instalments:

• 30% after delivery of work plan, timeline and inception meeting report
• 70% after delivery and approval final audit report, management letter and Tax Clearance Certificate.

Application Closing Date
Not Specified. 

How to Apply
Interested and qualified firms should send the minimum requirements described below to: tender@premiere-urgence-nga.org using the title as the subject of the mail.

Application Requirements
All applicants must meet the minimum requirements described above. Only shortlisted firms will be contacted. Each application should include the following:
Firm Profile:

• Official name, registration number, and contact details.
• Proof of legal existence and ICAN Licensing to operate as an audit firm in Nigeria
• Membership certificate with the Institute of Chartered Accountants of Nigeria (ICAN) or equivalent recognized professional body. Technical Capability
• Evidence of relevant experience in statutory audits of NGOs, humanitarian organizations, or similar entities.
• CVs of key audit team members, highlighting qualifications, professional certifications, and experience in NGO audits.

Methodology and Approach:

• Detailed audit methodology demonstrating understanding of NGO financial operations, donor compliance requirements, and applicable statutory regulations.
• Audit plan outlining timelines, risk assessment procedures, and reporting framework.

References:

• At least three (3) reference letters from previous clients, preferably NGOs or development organizations, confirming the quality and reliability of audit services rendered.