ICCROM is an Intergovernmental Organization working in service to its 138 Member States to promote the conservation of all forms of cultural heritage in every region of the world. 

For more than six decades, ICCROM has partnered with Member States to support them in safeguarding heritage within their borders and beyond. Working at the international and governmental levels, and with institutions and professionals on the ground, the organization engages and informs new generations of professionals and the general public with an interest in heritage.

The only institution of its kind in the world, ICCROM is small and agile, enabling it to respond swiftly to the needs of its Member States. 

Background and Aims 

At its 73rd session held in November 2007, ICCROM Council endorsed a policy to ensure transparency and competitiveness in the appointment of the External Auditor. As part of this policy, it was decided that the selection of the External Auditor should follow an open bidding process every six years.

In line with this decision, ICCROM is now launching a new Invitation to Bid to identify a qualified auditing firm capable of conducting an independent and professional audit of the Organization’s consolidated financial statements, including, if needed, audits of individual ICCROM projects.

The terms and conditions of the External Auditor’s work are defined in ICCROM’s Financial Regulations and Basic Texts. The External Auditor is accountable to the ICCROM Council and is expected to provide an objective assessment of the Organization’s financial position, as well as constructive observations on financial management and internal controls.

This ITB process reflects ICCROM’s commitment to good governance, accountability, and the continuous improvement of its financial oversight mechanisms.

 Objectives

The objective of this tender is to engage a firm to:

  • Audit ICCROM’s financial statements for the fiscal years from 2026 to 2031;
  • Conduct, if required, audits of individual ICCROM projects;
  • Provide professional, independent, and high-quality audit services aligned with ICCROM’s Financial Regulations and internationally accepted auditing standards (IPSAS).

Scope of Work

The External Auditor will:

  • Conduct audits in accordance with IPSAS principles and ICCROM’s Financial Regulations;
  • Express an opinion on the financial statements and schedules;
  • Examine, as deemed necessary, the efficiency of financial procedures, the internal financial controls, and administrative and management systems;
  • Carry out, when requested, audits of the financial statements of specific ICCROM projects;
  • Remain fully independent and assume sole responsibility for the audit process;
  • Submit an audit report through the Secretariat to the ICCROM Council.

Additional background documents and regulations (including ICCROM’s Basic Texts) are available on the Organization’s website (ICCROM - Corporate Info) .

Timeframe 

Interested firms are invited to submit their proposal by 31 August 2025, 5:00 PM CEST.

The selected firm will be appointed to audit ICCROM’s financial statements for the fiscal years from 2026 to 2031.

Additional Requirements

The selection and award process details are illustrated in Annex I (instruction for bidders) and Annex II (ToRs).

Further information that may assist in preparing a proposal may be found on the ICCROM website (ICCROM). If you cannot access the ICCROM website, some relevant documents may be obtained by contacting Mr Massimo Charles Walter Rossi (see contact details in Annex I).

ICCROM requests that proposals prepared in accordance with the attached guidelines be submitted no later than 5:00 PM CEST, 31 August 2025.

The outcome of the tender will be communicated by the end of December 2025, after the 101st session of ICCROM’s Council.