Request for proposals – External Auditor Netherlands

Country: Netherlands Organization: ACAPS Closing date: 10 Nov 2026 About ACAPS ACAPS believes that evidence must be at the heart of humanitarian action and together with our partners we turn data into decisions that truly matter. We cut through the noise and make sense out of chaos. We analyse complex data and provide clear insights so that decision-makers can take the best possible course of action. We do this by: • Providing independent analysis that helps humanitarians make informed choices. • Deploying experts to support assessments and analysis in crisis. • Driving innovation to collect better, faster, and more reliable data. Until the end of 2025, ACAPS was a project hosted by the Norwegian Refugee Council (NRC). Since 1 January 2026, ACAPS operates as an independent foundation (stichting) registered in the Netherlands. Requested services We are looking for a Dutch audit firm to audit the annual financial statements of Stichting ACAPS for financial year 2026 and issue a signed controleverklaring. FY2026 is our first audited year as an independent organisation. FY2025 was covered by a compilation engagement (samenstelverklaring). ACAPS is expected to qualify as a small legal entity, so this is a voluntary audit, but it must meet the same professional standards as a statutory audit. Annual expenditure is approximately €6.5 million. The successful audit firm will deliver the following services: Audit of the financial statements • Audit the FY2026 annual financial statements in accordance with Dutch auditing standards (NV COS). • Issue a signed controleverklaring on whether the financial statements give a true and fair view under Title 9 Book 2 of the Dutch Civil Code and RJ 640 (not-for-profit organisations). • Check that the Management Board report (bestuursverslag) is consistent with the financial statements. • Include the sections on fraud and going concern required by the NBA. Reporting • Provide a management letter (accountantsverslag) with audit findings, internal control observations and prioritised recommendations. • Present the audit findings to the Board or its audit committee, in English. • Follow up on previous recommendations in later years of the contract. Donor-specific reports (optional) Some donors and lead partners require separate assurance reports, such as NV COS 800/805 reports or agreed-upon procedures. These are not part of the core audit. Please quote them separately, per report. We will confirm the final list at contract signature. Areas of specific attention As this is a first-year audit following our separation from NRC, we expect the following areas to need specific attention: • Opening balances on 1 January 2026, transferred from NRC. ACAPS holds the supporting documentation and has read-only access to the relevant NRC records. • Income recognition across three funding routes: grants signed directly with donors, sub-agreements under grants held by NRC, and partnerships led by other NGOs, including EU-funded actions. • Restricted funds, deferred income and balances with NRC and other lead partners. • Personnel costs, our largest expense, across three employment models: direct employment in the Netherlands, staff hosted by a partner organisation, and employer-of-record providers. • Allocation of staff time and other costs to grants. • Related-party transactions, in particular with NRC. • Presentation of the FY2025 comparative figures, which are unaudited and not comparable to FY2026. • Introduction of a new ERP system during 2026. Indicative timeline Milestone and Indicative date • Contract award and engagement letter: November – December 2026 • Planning meeting and information request list (min. 4 weeks before start of interim audit): December 2026 • Interim audit: internal control and opening balances: January – February 2027 • ACAPS delivers year-end file and draft financial statements: 31 March 2027 • Year-end fieldwork: April 2027 • Draft auditor’s report and management letter:15 May 2027 • Presentation to the Supervisory Council and Management Board: Latest 30 May 2027 • Signed controleverklaring and final management letter: 5 June 2027 Requirements • Dutch audit firm registered with the NBA and authorised to issue a controleverklaring. • An engagement partner who is a Registeraccountant (RA) or Accountant-Administratieconsulent (AA) with certifying authority. • A licence from the AFM under the Wta is preferred. Firms without one should show a satisfactory recent quality review. • Experience auditing non-profit organisations funded by institutional and government donors, under RJ 640. • Experience with first-year audits, ideally of organisations that separated from a host agency. • Experience with organisations that have an international workforce. • An engagement partner and manager who can work and report in English. • Independence from ACAPS, its Supervisory Council and its management. How to apply Requested proposal details We propose a contract for three financial years (FY2026, FY2027 and FY2028), renewed annually subject to satisfactory performance and Supervisory Council approval. Continuity across these years is important to us. In your proposal, please include: • Your company profile, with Chamber of Commerce and NBA registration, and your AFM licence or latest quality review. • Relevant experience with comparable non-profit clients. • Your proposed audit approach, in particular for the areas of specific attention listed above. • An audit plan and timetable, including the interim phase. • Team structure, with CVs of the engagement partner and manager. • References from at least two comparable clients. • Pricing proposal: a fixed fee for FY2026, indicative fixed fees for FY2027 and FY2028, separate prices per optional donor report, hourly rates for additional work, and any indexation. Fees should include all expenses. • A signed statement of independence and no conflict of interest. If your firm would also help prepare the financial statements, explain how independence is safeguarded. Evaluation We will evaluate proposals on the following criteria: Criterion and Weight • Fees, assessed over the full three-year term: 35% • Qualifications and relevant non-profit audit experience: 25% • Quality of the proposed audit approach: 20% • Team composition, seniority and English-language capability: 10% • Realistic timetable and availability: 10% Total:100% ACAPS is a non-profit, so please price realistically and transparently. How to submit Please submit your proposal in English to adminrequest@acaps.org before 10 November 2026. Questions can be sent to the same address. Shortlisted firms can request further background documents, such as the latest management accounts and an overview of active grants, under a confidentiality agreement.