---
title: "TERMS OF REFERENCE FOR EXTERNAL AUDIT TENDER (T04-2025-26) D2a"
description: "[https://elrc.org.za/wp-admin/admin-ajax.php?action=get_viewer&scrolling=-1&selection_tool=0&spreads=0&file=https%3A%2F%2Felrc.org.za%2Fwp-content%2Fuploads%2F2025%2F10%2FTERMS-OF-REFERENCE-EA-SERIVICES-for-External-Audit-Tender-T04-2025-26-D2a.pdf#key=dGhlbWVNb2RlPWRlZmF1bHQmcHJlc2VudGF0aW9uPWZhbHNlJmxhenlMb2FkPWZhbHNlJnBvc2l0aW9uPXRvcCZmbGlwYm9va190b29sYmFyX3Bvc2l0aW9uPWJvdHRvbSZkb3dubG9hZD10cnVlJnRvb2xiYXI9dHJ1ZSZjb3B5X3RleHQ9dHJ1ZSZhZGRfdGV4dD1mYWxzZSZkcmF3PWZhbHNlJmRvY19kZXRhaWxzPWZhbHNlJmRvY19yb3RhdGlvbj1mYWxzZSZhZGRfaW1hZ2U9ZmFsc2Umem9vbV9pbj10cnVlJnpvb21fb3V0PXRydWUmZml0X3ZpZXc9dHJ1ZSZib29rbWFyaz10cnVlJnNlbGVjdGlvbl90b29sPTAmc2Nyb2xsaW5nPS0xJnNwcmVhZHM9MA==](https://elrc.org.za/wp-admin/admin-ajax.php?action=get_viewer&scrolling=-1&selection_tool=0&spreads=0&file=https%3A%2F%2Felrc.org.za%2Fwp-content%2Fuploads%2F2025%2F10%2FTERMS-OF-REFERENCE-EA-SERIVICES-for-External-Audit-Tender-T04-2025-26-D2a.pdf#key=dGhlbWVNb2RlPWRlZmF1bHQmcHJlc2VudGF0aW9uPWZhbHNlJmxhenlMb2FkPWZhbHNlJnBvc2l0aW9uPXRvcCZmbGlwYm9va190b29sYmFyX3Bvc2l0aW9uPWJvdHRvbSZkb3dubG9hZD10cnVlJnRvb2xiYXI9dHJ1ZSZjb3B5X3RleHQ9dHJ1ZSZhZGRfdGV4dD1mYWxzZSZkcmF3PWZhbHNlJmRvY19kZXRhaWxzPWZhbHNlJmRvY19yb3RhdGlvbj1mYWxzZSZhZGRfaW1hZ2U9ZmFsc2Umem9vbV9pbj10cnVlJnpvb21fb3V0PXRydWUmZml0X3ZpZXc9dHJ1ZSZib29rbWFyaz10cnVlJnNlbGVjdGlvbl90b29sPTAmc2Nyb2xsaW5nPS0xJnNwcmVhZHM9MA==)"
url: "https://elrc.org.za/docs/terms-of-reference-ea-services-for-external-audit-tender-t04-2025-26-d2a/"
updated: "2025-10-24"
category: ACTIVE TENDERS
---

# TERMS OF REFERENCE FOR EXTERNAL AUDIT TENDER (T04-2025-26) D2a

[https://elrc.org.za/wp-admin/admin-ajax.php?action=get_viewer&scrolling=-1&selection_tool=0&spreads=0&file=https%3A%2F%2Felrc.org.za%2Fwp-content%2Fuploads%2F2025%2F10%2FTERMS-OF-REFERENCE-EA-SERIVICES-for-External-Audit-Tender-T04-2025-26-D2a.pdf#key=dGhlbWVNb2RlPWRlZmF1bHQmcHJlc2VudGF0aW9uPWZhbHNlJmxhenlMb2FkPWZhbHNlJnBvc2l0aW9uPXRvcCZmbGlwYm9va190b29sYmFyX3Bvc2l0aW9uPWJvdHRvbSZkb3dubG9hZD10cnVlJnRvb2xiYXI9dHJ1ZSZjb3B5X3RleHQ9dHJ1ZSZhZGRfdGV4dD1mYWxzZSZkcmF3PWZhbHNlJmRvY19kZXRhaWxzPWZhbHNlJmRvY19yb3RhdGlvbj1mYWxzZSZhZGRfaW1hZ2U9ZmFsc2Umem9vbV9pbj10cnVlJnpvb21fb3V0PXRydWUmZml0X3ZpZXc9dHJ1ZSZib29rbWFyaz10cnVlJnNlbGVjdGlvbl90b29sPTAmc2Nyb2xsaW5nPS0xJnNwcmVhZHM9MA==](https://elrc.org.za/wp-admin/admin-ajax.php?action=get_viewer&scrolling=-1&selection_tool=0&spreads=0&file=https%3A%2F%2Felrc.org.za%2Fwp-content%2Fuploads%2F2025%2F10%2FTERMS-OF-REFERENCE-EA-SERIVICES-for-External-Audit-Tender-T04-2025-26-D2a.pdf#key=dGhlbWVNb2RlPWRlZmF1bHQmcHJlc2VudGF0aW9uPWZhbHNlJmxhenlMb2FkPWZhbHNlJnBvc2l0aW9uPXRvcCZmbGlwYm9va190b29sYmFyX3Bvc2l0aW9uPWJvdHRvbSZkb3dubG9hZD10cnVlJnRvb2xiYXI9dHJ1ZSZjb3B5X3RleHQ9dHJ1ZSZhZGRfdGV4dD1mYWxzZSZkcmF3PWZhbHNlJmRvY19kZXRhaWxzPWZhbHNlJmRvY19yb3RhdGlvbj1mYWxzZSZhZGRfaW1hZ2U9ZmFsc2Umem9vbV9pbj10cnVlJnpvb21fb3V0PXRydWUmZml0X3ZpZXc9dHJ1ZSZib29rbWFyaz10cnVlJnNlbGVjdGlvbl90b29sPTAmc2Nyb2xsaW5nPS0xJnNwcmVhZHM9MA==)