ThaiNGO

TERMS OF REFFERENCE FOR AUDIT

1. Background

Founded in 1937, Plan international is a development and humanitarian organization that advances children’s rights and equality for girls. We strive for a just world working together with children. Young people, our supporters and partners.

Plan international is a global federation that is active in over 70 countries around the world. The global organization comprises 21 fundraising offices, which are separate legal entities known as National Organizations, and Plan International Inc, Which runs our field operations, principally through branch offices Plan International headquarters in the UK is run through Plan Limited, Plan International Inc’s subsidiary.(Please refer to Annex 1 Plan International Organizational structure)

Bhagyashri Dengle was appointed as the Regional Director as of 01/03/2019 by Plan International CEO.

Person responsible for accounting, financial management is: Sengsantisith.Sanasisane  Acting CO  Finance Manager.

Plan International, Inc. “The Organization” has its Asia Regional Office in Bangkok, Thailand and its International Headquarters in UK at the following addresses:

Regional office:  14th Floor, 253 Sukhumvit 21 Road(Asoke) Klongtoey Nua,Wattana,Bangkok 10110,Thailand, Tel: +(66-2)598 284.

International headquarters: Dukes Court, Block A, Duke Street,Working Surrey,GU21 5BH, United Kingdom,Tel(+44)1483 755 155, Fax(+44)1483 756 505

Plan International’s webpage is located at : https://plan-international.org/

Plan International Inc (“the Organization”) has yearly period between 1 July 20xx-30 June 20xx

The external audit shall be carried out in accordance with Certified public accountant issued by Federation of Accounting Professions Under The Royal Patronage of His majesty The King and according to Thai International Financial Reporting Standard.

2. Objective of the audit.

2.1 The Objective of the audit is to certify the Income and Expenses of Plan’s operations in Thailand during the one year period of 1 July 2019 – 30 June 2020.

3. Responsibility for preparation of Income Statement

3.1 The Organisation will prepare the Income Statement (Income and Expenses) for auditor along with transaction listings and bank statements

3.2 The auditors are responsible for the formulation of an opinion on the Income Statement based on their audit conducted in accordance with CPA (Certified public accountant) Issue by FAP (Federation of Accounting Professions under the Royal Patronage of His majesty The King).

The auditors shall be given access to all legal documents, correspondence and any other information associated with the Income Statement to be audited and deemed necessary by them. Confirmation of amounts disbursed and outstanding can be obtained by income records in SAP. These records are reported and checked by Plan International Inc. are considered correct.

4. Contents of Reporting

The auditor will issue the Income Statement reports in two languages: English and Thai, in both signed hard copies and the digital copies of them with the first draft reports for review by 15 Oct 2020. The responsible auditor’s signature and title are required on every page of both reports.

5. Auditor’s qualification and experience

The audit shall be carried out by external, independent and qualified auditor (Certified Public Accountant)

The auditor must be completely impartial and independent from all aspects of management or financial interests of organization. The auditor shall not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as advisers or mentors for, or have any financial or business relationships with the organization. The Auditors should disclose any relationship that might possibly compromise their independence

5.1 The auditor shall be registered and have a license with the FAP (Federation of Accounting Professions). And must demonstrate that s/he employs adequate staff with appropriate professional qualifications with Thailand standards, in particular Thailand Standards on Auditing and with suitable experience in accounting and auditing the accounts of entities comparable in size and complexity to the entity being audited.

In addition the audit team as a whole will have:

 Demonstrate sufficient knowledge of relevant laws, regulations and rules in the country concerned This includes but is not limited of taxation, social security and labour regulations, accounting and reporting and

 Fluency in English.

  The key audit team will comprise at least:

 An audit are responsible for the formulation of an opinion on the Income Statement based on their audit conducted in accordance with CPA (Certified public accountant) Issue by FAB (Federation of Accounting professions under the Royal Patronage of His majesty The King).

      How to apply?

Please send a letter of interest that outlines relevant expertise, experience, and contact details to Supornchai.nawataweeporn@plan-international.org by 20 August 2020. The successful candidates will be announced by 31 August 2020.

Please note that only shortlisted candidates will be notified.