Positive Action for Development (PAD) Invites Qualified Consultancy Firms for Professional Consultancy Service for the Adoption and Implementation of International Non-Profit Accounting Standard (INPAS).

INVITATION TO TENDER

Professional Consultancy Service for Adoption and Implementation of International Non-Profit Accounting Standard (INPAS)

Reference Number: PAD/050/26

1. Background

Positive Action for Development (PAD) is a national non-governmental organization (NGO) implementing humanitarian and development programs across Ethiopia. PAD currently prepares its financial statements in accordance with Generally Accepted Accounting Principles (GAAP). In line with global developments in nonprofit financial reporting and to enhance transparency, accountability, comparability, and donor confidence, PAD intends to transition from GAAP to the International Non-Profit Accounting Standard (INPAS).

PAD therefore seeks to engage a qualified consultancy firm to provide technical support for the successful adoption and implementation of INPAS, ensuring compliance with the new accounting standard while maintaining alignment with donor requirements, Ethiopian regulatory frameworks, and international best practices.

2. Overall Objective

To support PAD in successfully transitioning from GAAP to the International Non-Profit Accounting Standard (INPAS) by reviewing existing accounting policies, financial reporting practices, and internal controls, and developing an INPAS-compliant financial reporting framework.

Specific Objectives

• Assess PAD's current financial reporting framework and accounting policies against INPAS requirements.
• Identify gaps between the current GAAP-based reporting framework and INPAS.
• Develop an INPAS transition roadmap and implementation plan.
• Revise accounting policies, procedures, and financial reporting templates to comply with INPAS.
• Review the chart of accounts and recommend any necessary modifications to facilitate INPAS-compliant reporting.
• Build the capacity of finance staff and management on INPAS principles and application.
• Prepare opening balances and transition adjustments in accordance with INPAS, where applicable.
• Support PAD in preparing its first set of financial statements under INPAS.

3. Scope of Work

The consultant shall:

1. Conduct a comprehensive assessment of PAD's existing accounting policies, financial statements, and reporting practices.
2. Perform a gap analysis between GAAP and INPAS requirements.
3. Develop an INPAS transition strategy and implementation roadmap.
4. Review and update accounting policies, financial procedures, Chart of accounts etc
5. Recommend improvements to internal controls and financial reporting processes.
6. Prepare transition adjustments and opening balances required under INPAS.
7. Develop an implementation manual and accounting guidance tailored to PAD.
8. Deliver comprehensive training for finance staff, management, and relevant stakeholders.
9. Provide technical support during the preparation of PAD's first INPAS-compliant financial statements.
10. Provide post-transition technical assistance and address implementation issues.

4. Expected Deliverables

• Inception Report
• Gap Analysis Report (GAAP vs. INPAS)
• INPAS Transition Roadmap
• Revised Accounting Policies and Procedures Manual
• Updated Chart of Accounts (if required)
• INPAS-Compliant Financial Statement Templates
• Transition Adjustment Report
• Training Materials and User Manual
• Training Completion Report
• First Draft INPAS-Compliant Financial Statements
• Final Consultancy Report

5. Qualifications Required

The consultancy firm should demonstrate:

• Proven expertise in nonprofit financial reporting and accounting standards.
• Extensive knowledge of the International Non-Profit Accounting Standard (INPAS) and international financial reporting frameworks.
• At least three years of experience supporting NGOs or nonprofit organizations in accounting standards implementation or financial reporting reforms.
• Strong knowledge of donor-funded project accounting and Ethiopian NGO regulatory requirements.
• Qualified professionals with expertise in accounting, auditing, financial reporting, and organizational capacity building.

6. Duration

The consultancy is expected to be completed within 5–8 weeks, including assessment, policy revision, training, transition support, and preparation of the first INPAS-compliant financial statements.

7. Requirements:

Interested eligible bidders must submit a written application along with copies of the following mandatory legal documents:

• Business registration certificate in the respective area.
• Renewed Business License in the respective area.
• Business Registration.
• TIN Certification.
• VAT Registration Certificate.
• Proof of track record in supplying similar items.
• Testimonies of related services.
• Capacity to supply the items.
• Bank Deposit Slip of ETB 1,000 into the Commercial Bank of Ethiopia (CBE),
• Account Number 1000321092938, Account Name: Positive Action for Development (PAD).
• Bid Bond: 2% of the total price in the form of a CPO. All Quotations must be presented in English only.

Clarity of specifications and presentation of the bid offer, quality, delivery time, and value- for- money principles will be considered in the evaluation of the bid.

Positive Action for Development (PAD) reserves the right to accept or reject all or parts of the bids at any time without assigning any reason or reason whatsoever. Tenders submitted after the deadline will be automatically rejected.

The submitted Quotation could be used as the basis for a contract between your firm/institution and PAD.

8. Bid Collection, Submission, and Deadline Dates

A. Bid Document Collection Dates

Interested suppliers are required to deposit a non-refundable fee of ETB 1,000 For each Lots into the Commercial Bank of Ethiopia (CBE), Account Number 1000321092938, Account Name: Positive Action for Development (PAD).

To request the bid document (available from November 13 to November 19, 2026, 03:00 AM (09:00 local time)), suppliers must provide the bank deposit slip along with a copy of their valid ID and trade license through one of the following options:

By Email: Send a request for the bid document to [email protected], attaching the bank deposit slip, ID, and trade license, and clearly reference the bid reference number  in your email (PAD/050/26) for all lots.[email protected]

Email or requests without these attachments will not be considered as valid bid document requests.

In Person: Submit the original deposit slip together with a copy of your ID and trade license to the PAD Procurement Office at our Head Office, located in Lemi Kura Sub- City, Woreda 13, House No. B005 | Around CMC Square, 500 meters from Menabert Real Estate Tel: +251-116701916

A. Bid Document Submission and Closing Date

The completed technical and financial proposal documents shall be submitted in a separate sealed envelope in person, indicating ‘Bid Reference no.' in ‘Original’ and ‘Copy’ to our address in the bid box prepared for this purpose at PAD Head office, located in Lemi Kura Sub City Woreda 13 House no. B005 |Around CMC Square, 500 meters from Menabert Real Estate Tel: +251-116701916 The closing deadline is November 19, 2026, at 03:00 PM or 09:00 local time.

B. Bid Opening Date

The bid will be opened November 19, 2026, 03:30 PM (09:30 local time), at the PAD Head office in Addis Ababa.

Tender details

• Deadline: 2026-11-19
• Bid closing time: 15:00
• Bid opening: 2026-11-19 15:30
• Region: Addis Ababa
• Publishing entity: Positive Action for Development
• Buyer TIN: 0038133425
• Bid bond: 2%
• Bid document price: 1000.00 Birr for each lots
• Published on: Qelal Tenders (Nov 12, 2026)
• Posted at: 2026-11-12T13:56:33.000Z
• Source: Qelal Tenders