TERMS OF REFERENCE FOR THE PROVISION OF EXTERNAL AUDIT SERVICES.

TISA seeks to appoint independent auditors to provide external audit services for year 2023 to year 2025  The main responsibility of the external auditors is to perform statutory audits of the organization and obtain independent and objective assurance as to whether the financial statements of TISA present fairly, in all material respects, the financial position of TISA in accordance with the International Standard on Auditing (lSA), International Financial Reporting Standard for Small and Medium-Sized Entities and in the manner required by the Kenyan Companies Act, 2015 promulgated by the Code of Ethics for Professional Accountants.