INVITATION OF BIDS FOR CONDUCTING RESEARCH

• 1.0 INTRODUCTION

  The Institute of Certified Public Accountants of Uganda (ICPAU) was established by an Act of Parliament in 1992, now the Accountants Act, Cap. 294.

  The ICPAU is governed by a Council, which is assisted by the Public Accountants Examinations Board, the Quality Assurance Board, the Education and Research Committee, the Disciplinary Committee, the Disciplinary Appeals Committee and other functional committees.

  The functions of the Institute, as prescribed by the Act, are:

  1. To regulate and maintain the standard of accountancy in Uganda.
  2. To prescribe and regulate the conduct of accountants and practicing accountants in Uganda.

  ICPAU’s Vision is “A globally recognized promoter of accountants for sustainable economies” and its Mission is “To develop and regulate accountants for professional excellence and sustainable impact”.

  ICPAU is a member of the International Federation of Accountants (IFAC), a founding member of the Pan African Federation of Accountants (PAFA) and a member of Association for Educational Assessment in Africa (AEAA). ICPAU has a mutual recognition agreement with the professional accountancy organisations of the EAC partner states.

  The Accountants Act 2013 requires Council of the Institute of Certified Public Accountants of Uganda (ICPAU) to encourage research in accountancy and allied subjects in Uganda for the advancement of the accountancy profession. The Education & Research Committee of Council established a Research Panel to oversee matters related to accountancy research. Four research projects have been approved and commissioned by ICPAU Council for the year 2025.

• 2.0 SPECIFICATIONS AND STATEMENT OF REQUIREMENT

  The Institute invites bids from Academic Institutions or Research Firms, to offer research consultancy services. Members of Council, their firms and their partners do not qualify for this assignment. The appointment of the successful bidder will be made by 31 July 2025.

• 3.0 OBJECTIVES OF THE ASSIGNMENT

  The primary objective of the assignment is for the Consultant to analyse data and prepare a research report for the assigned research project.

  In the process, the Consultant is expected to:

  1. Prepare a blue-print (proposal of the study), informed by the research concept shared by ICPAU Research Office.
  2. Collect data in accordance with the approved study objectives and instruments.
  3. Analyse data and discuss findings.
  4. Prepare and submit a full research report in accordance with the approved proposal of the study.
  5. Submit the research report within the mutually agreed time.
  6. Ensure that the spelling used is British English e.g. “-ise”, “colour”, “behaviour”.
  7. Ensure that the report is free of errors (grammar, spelling and punctuation).
  8. Not sub-contract the assignment without the express permission of the Institute.
  9. Comply with all applicable laws, rules and regulations governing research as stipulated by National Council for Science and Technology and not indulge in any act, which constitutes an offence under the law.
  10. Not indulge in acts that constitute plagiarism.
  11. Communicate and harmonise with the Research Officer in areas that need concurrence.

• 4.0 EVALUATION CRITERIA

  The bids will be evaluated on the following basis;

  1	Technical Competitiveness	70%
  2	Financial Competitiveness	30%
  	Total	100%

• 5.0 DURATION AND TIMING OF THE ASSIGNMENT

  The assignment is expected to be conducted and concluded before 31 December 2025.

• 6.0 ENQUIRIES

  Enquiries regarding this bid can be sent by email to the Secretary/CEO on icpau@icpau.co.ug.

• 7.0 SUBMISSION OF BID APPLICATIONS

  Technical and financial proposals must be submitted online not later than FRIDAY, 1^st August 2025 at 5.00 p.m.

• 8.0 ICPAU RESEARCH PROJECTS AVAILABLE FOR APPLICATION

  1. ACCOUNTABILITY INDEX
  2. CFOs PROFESSIONAL COMPETENCE
  3. READINESS FOR ESG REPORTING
  4. TAX POLICY IMPLEMENTATION

• 9.0 WORK PLAN OF THE RESEARCH PROCESS ACTIVITIES

  Activity	Timeline	Expected Outcome
  1. Advertisement of the Research Opportunity	July 2025	Advert published and shared widely
  2. Receiving and Acknowledging Applications	July 2025	List of applicants
  3. Selection and Recommendation	July 2025	Selection report and approved candidate
  4. Offer and Contract Negotiation	July 2025	Signed contract with researcher
  5. Starting on the Research Assignment	Aug 2025	Researcher fully oriented
  6. Review and Acceptance of Draft Report	Nov 2025	Reviewed draft report
  7. Final Report Submission & Dissemination	Dec 2025	Final report and dissemination process

• Proceed to apply