Terms of Reference

1. Purpose of the call for tenders

The Rosa Luxemburg Foundation, Regional Office in Tunis, is launching a call for tenders for the appointment of a statutory auditor for a three-year term covering the financial years 2026, 2027 and 2028.

2. About the Rosa Luxemburg Foundation North Africa

Rosa Luxemburg – North Africa is a foreign association under Tunisian law, governed by Decree-Law No. 2011-88 on the organisation of associations. Its notice of incorporation was published in the Official Gazette of the Republic of Tunisia on 27 February 2014.

It is part of the international network of the Rosa Luxemburg Foundation, an association under German law based in Berlin whose main purpose is social analysis and political education.

Its purpose is to:

• develop relations between civil societies in Germany and Europe and those in North Africa and the Arab world;
• encourage democratic participation and contribution to decision-making;
• defend the right of access to the services of public social protection institutions;
• encourage active civil society networks;
• resolve conflicts peacefully and work to build the future on the basis of awareness of historical facts;
• organise seminars, conferences, research and study projects and other publications;
• award scholarships to students and doctoral candidates in Tunisia and North Africa;
• organise visit programmes in Germany, Europe, Tunisia and the region.

To achieve its purpose, the association carries out self-implemented activities as well as activities in partnership with civil society actors in Tunisia, Morocco and Egypt. These partnerships are funded on the basis of project contracts and budgets agreed in advance. Partners account for the use of funds in accordance with the contract and budget.

For tax purposes, the association is not subject to corporate income tax. It is partially liable for VAT.

Key figures (in Tunisian dinars)

3. Purpose of the assignment

The assignment consists of the statutory audit of the Foundation’s financial statements for the financial years 2026, 2027 and 2028, in accordance with Article 43 of Decree-Law No. 2011-88 of 24 September 2011. This article requires any association whose annual resources exceed one million (1,000,000) dinars to appoint one or more statutory auditors registered with the Order of Chartered Accountants of Tunisia.

For each audited financial year, the statutory auditor will deliver:

• an audit report on the financial statements for the year;
• an internal control letter summarising the major deficiencies identified in the accounting and internal control system.

4. Eligibility criteria

The bidder must:

1. be a chartered accountant who is a member of the Order of Chartered Accountants of Tunisia, or an accounting firm registered with the Order;
2. have experience auditing foreign associations established in Tunisia.

5. Content of the offer

The offer comprises a technical file and a financial file.

Technical file

• Presentation of the firm: structure and references;
• Proof of at least three references in auditing foreign associations established in Tunisia;
• Proposed team and time budget in person-days: full name and qualifications of each team member, and the duration of their involvement;
• Valid professional card of the signatory of the audit reports;
• Certificate of registration with the Order, if the bidder is an accounting firm;
• CVs of the team members (with experience auditing foreign associations established in Tunisia);
• Tax identification card;
• Extract from the National Business Register, if the bidder is a company;
• A copy of these terms of reference, initialled on every page, signed and stamped on the last page.

Financial file

• A price offer drafted according to the following wording:

“The annual fees for the audit of the financial statements of the Rosa Luxemburg Foundation will be invoiced in accordance with the fee scale for company auditors in Tunisia approved by the Order of the Ministers of Finance and of Tourism, Trade and Handicrafts of 28 February 2003, as amended by the Order of the Ministers of Finance and of Trade and Export Development of 29 April 2022.”

6. Submission

Offers must be received no later than 23 October 2026, in a sealed envelope, by registered mail with acknowledgement of receipt or by Rapid-Poste, at the following address:

For the attention of Mr. Mohamed Ali Ben Messaoud
Rosa Luxemburg Stiftung, Regional Office in Tunis
13, rue Virgile, Notre-Dame, Mutuelleville – 1082 Tunis, Tunisia

The outer envelope must be anonymous and must bear the following mention:

“Do not open – RLS 11/2026 – Appointment of a statutory auditor for the 2026, 2027 and 2028 term”

The following offers will be automatically excluded:

• offers received after the submission deadline;
• offers that are not closed or not sealed.

These terms of reference are available at: https://rosaluxna.org/fr/