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"EAASURE -Advisory support; mentoring and training in Accounting and Auditing Profession Development "


  • SOLICITATION NUMBER: 0002017312
  • INSTITUTION:  IBRD/IDA
  • ASSIGNMENT LOCATION: N/A
  • ISSUE DATE AND TIME: Jul 19,2025 05:07
  • CLOSING DATE AND TIME: Aug 06,2025 23:59

Consultancy activities will be aimed at strengthening education for accountants and auditors in countries participating in EAASURE Program (Western Balkans and EU Eastern Partnership Countries); which include Albania; Armenia; Azerbaijan Bosnia and Herzegovina; Georgia; Kosovo; Moldova; Montenegro; North Macedonia; Serbia and Ukraine.The assignment will have both regional and country level dimensions:*       At a country level; activities will include supporting selected countries in the development of a Concept Note for professional qualification modernization; development of a common curriculum and competency matrix for a two-level professional qualification of auditors and accountants at Initial Professional Development (IPD) level; conducting Train the Trainers (ToT) courses for universities’ lecturers; supported by development of training materials.*       At a regional level activities will include drafting a report on results achieved at a country level; and participating in regional events for disseminating of good practices and lessons learnt.The assignment will start with country-level engagements for Moldova and North Macedonia during the first year and it is expected to expand to other EAASURE countries in the following years. The scope of the work to be carried out at the country-level will vary per country and will be detailed in the ToRs for the consultancy. It is expected that the consulting firm will carry out country-level activities supported by local consultants with deep knowledge of the local context.For reference; the type of activities that are expected under this consultancy can include the following:Regional level.(a) Draft report summarizing results achieved for the country-level engagements; identifying strengths; development areas; and recommendations. (b) Participate in regional events for presenting report and disseminating good practices and lessons learnt.(c) Develop a ToT course (24 lecture hours) based on selected topics from the learning materials developed for the country-level engagements; supported by learning materials (PowerPoint presentations) to be delivered virtually to the other participating countries. Topics will be selected in cooperation with WB/CFRR team. The ToT course and the learning materials should be made available in three languages as follows (Albanian; Bosnian/Croation/Serbian and Russian). The list of invitees will be provided by WB/CFRR team.Country-level Engagements.(a) Support the PAO(s) in identifying areas for improvement of the existing professional qualifications for auditors and accountants.(b) Draft a common syllabus and competency matrix for certification of accountants; auditors and undergraduate university level. The syllabus should help prepare competent professional auditors and accountants who: (i) contribute real value in management of all types of organizations; (ii) act in the public interest as well as that of their employer or client; (iii) meeting the requirements of IESs that are effective as of January 2025 and incorporating IFRS; ISA as well as the European Sustainability Reporting Standards; (iv) deliver and demonstrate competencies that include the sound knowledge and higher-value technical skills expected of future accountancy and finance professionals; and (v) deliver their technical knowledge and skills in a practical and relevant way. A two-level syllabus and examination structure should include: (i) benchmarking with international qualifications to facilitate a degree of mutual recognition with other professional qualifications; (ii) a skills matrix showing what skills are developed as students (thar are aspiring professional auditors and accountants progress and a detailed syllabus identifying subjects aligned to students’ abilities upon completion; (iii) extensive references to ethical aspects of practicing accountancy. The common syllabus should include all modules/disciplines for a two-level professional qualification for accountants and auditors to be offered by universities and PAO(s) and to be mutually consistent for the purpose of further recognition.(c) Prepare a bank of questions for all exams of a two-level professional qualification of accountants and auditors; except for Tax and Law examination; aiming to promote equal examination requirements; coordination and cooperation between PAO(s) and universities offering education programs to accountants and auditors.(d) Conduct interviews and/or focus groups discussions with stakeholders to understand their perspectives; concerns; and suggestions; and synthesize stakeholder feedback to inform the development of the accounting education; common syllabus; and competency matrix for a two-level professional qualification for auditors and accountants. The Consultant will have to consider the views of a broad range of stakeholders that could include Ministry of Finance; PAO(s); Regulators and others as suggested by key stakeholders during the implementation of this as

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