Christian Health Association of Malawi (CHAM) is an ecumenical umbrella association of Church-based health services in Malawi. The Association coordinates health services and health worker training delivered by the various Churches, provides leadership and support in liaison with the Government and other stakeholders. CHAM’s Head office is located at City Centre, Area 14 in Lilongwe.

Christian Health Association of Malawi is inviting quotations for the statutory audit for the financial year 31st December 2023.

Objectives of the Assignment

The objective of the external audit is to express a professional audit opinion in accordance with International Financial Reporting Standards (IFRS).


 The external audit is carried out in accordance with IFRS and auditing procedures as the auditor considers necessary for the assignment. 

Scope of Work

The statutory audit of Christian Health Association of Malawi for the financial period 1st January 2023 to 31st December 2023 is not limited in scope but shall be carried out in accordance with International Standards on Auditing promulgated by the International Federation of Accountants (IFAC) and shall include such tests and controls as the Auditors consider necessary under the circumstances.

In order to fulfill the above objectives, the Auditors will pay particular attention to the following:

  1. Review the cash books, general ledger and the subsidiary ledgers in order to determine whether proper records/books of account have consistently been prepared in accordance with the organization’s accountability guidelines and in accordance with International Financial Reporting Standards (IFRS);
  2. Evaluate whether the CHAM Secretariat has put in place adequate internal controls: both financial and operational;
  3. Review the procedures used to control the funds on claims payments.
  4. Review whether all necessary supporting documents, records and accounts have been kept in respect of all the Pension Fund activities.
  5. Examine and verify whether certificates, current assets, related party balances and other liabilities have been accurately recorded, legitimate and are represented by their intrinsic value;
  6. Review accruals, provisions and contingent liabilities, including the cut-off procedures and fair statement;
  7. Review and ensure that CHAM’s financial statements as prepared by the management are complete, accurate, timely, reliable and legitimate as relates to the  members contributions and expenditures and members payments/withdrawals, and that the same have been prepared in accordance with consistently applied International Financial Reporting Standards and give a true and fair view of organization’s financial position of the at the end of the financial period under review and of resources and expenditures for the year ended on that date.

The above-defined scope does not in any way restrict the audit procedures or the techniques that the auditor may wish to use in forming an opinion on the Financial Statements being audited.


The Auditors will prepare and submit the Final Audit Report in English to Christian Health Association of Malawi Secretariat for the year ended 31 December 2023 with a reporting deadline of 30th April 2024.


The Auditor(s) must have undertaken similar works in Malawi and should have the following competencies:

  • The firm has similar audit experience of Pension Funds
  • The Auditor shall be an Authorized Public Auditor/ Certified Public Accountant having a valid practicing certificate issued by the Institute of Chartered Accountants in Malawi (ICAM) and Malawi Accountants Board (MAB).
  • The team leader in the field should have the necessary qualifications, competencies and experience to deliver a quality audit.
  • Understanding of the accounting and audit requirements of donor funded projects
  • An audit methodology that is based on and compliant with International Standards on Auditing.
  • Curriculum vitae of senior members of the engagement team
  • An indication of audit fees and criteria.

Data and Facilities to be provided by the Client

Christian Health Association of Malawi will provide the Auditors with office space during the field audit and also ensure full access to the Fund’s records and documents, contract documents, books of account, correspondences and any other relevant information for the year under review.

Tenders submitted in sealed bids clearly marked ‘Statutory Audit for CHAM SECRERATRIAT’ should be dropped in the tender box at Christian Health Association of Malawi offices in Area 14 along Presidential Highway Opposite Red Cross (See address below) or send through email to on or before 18th November 2023.

The Chairman

Internal Procurement Committee

Christian Health Association of Malawi

Area 14

PO Box 30378

Lilongwe, Malawi

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