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NVITATION TO TENDER FOR PROVISION OF EXTERNAL AUDIT SERVICES Zambia Open Community Schools (ZOCS) Board of Governors has decided to review its external audit arrangements for the year ending 31 December 2026. This letter invites you to put forward a proposal for the work as outlined below: ZOCS is a vibrant and flagship organization of Community Schools since 1992 in Zambia that empowers communities to provide quality basic education to over 224,847 learners (112,433 Boys and 112,414 Girls) in 1,325 demonstration Community Schools across 97 Districts in all 10 provinces of Zambia, premised on the principle that “every child has a right to education”. Legal Status ZOCS was registered as a Non-Governmental Organisation in 1996 under the Registrar of Societies in Zambia. Mission ZOCS exists to brighten the prospects of Community Schools by building partnerships, influencing policy, supporting learners, and creating conducive learning environments. Scope of Services Required The External Audit services will include, but will not be limited to: l Planning, management, and execution of Annual External Audit of ZOCS in accordance with International Standards on Auditing; l Providing an Audit opinion on the ZOCS financials l Reporting on External Audit progress to the ZOCS Board of Governors, including attendance at ZOCS Board meetings if required: and l Provision of an Assessment as to whether ZOCS’ Financial Statements have been properly prepared in accordance with International Financial Reporting Standards. Period of Appointment l The initial appointment will be for one year. l ZOCS shall review the Audit Appointment every year to ensure competitive pricing and quality of service. Timing l ZOCS has a 31 st December year-end. l The pre-year-end audit work has previously been conducted in early December, with the year-end audit work taking place in January; l Audit meetings with Management or the Board of Governors may be necessary by the end of January; l The year-end timetable requires the finalisation of Financial Statements at the Board of Governors’ meeting by January. Proposal requirements and criteria on which a decision will be made: Details of your firm l Summary of the potential benefits to ZOCS of selecting your firm; l Organisation structure as it is relevant to this engagement; l Information regarding relevant sector experience and experience of clients comparable to ZOCS in organisational status and size; Resourcing l Names of your core service team, location and relevant experience; l Information on how involved the partner will be on the engagement; l Your firm’s Policy on the rotation of Audit Partners; l Time key team members will commit to this Appointment; l References for the firm and each core team member. A pproach and Transition l Explanation of the External Audit Approach and how this would be aligned to the ZOCS’ specific needs; l Details of your reporting arrangements; l Relevant previous experience with Audit transitions of similar Organisations. Independence and Governance l Details of your internal practices to ensure compliance with independence requirements and freedom from conflicts of interest; l Confirmation from your firm that it will take all necessary steps to ensure its independence. Fees l Competitive Fee Quote to complete the year-end audit of the Financial Statements for 2026; l The basis on which fees will be determined in future years; l General overview of the schedule and Timings of billings. Tender Process l Each firm will be required to submit a written proposal setting out their capabilities, the key elements of their service and team, as well as their proposed fee. l After receiving the proposals and Holding Management meetings, ZOCS will invite a shortlist of firms to attend a meeting with ZOCS Management and the ZOCS Board of Governors. Closing date for receipt of applications is Wednesday 11 th November 2026 at 17:00 hours
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