RFQ for Audit Services

Micronesian Legal Services Corporation requests quotes from qualified Certified Public Accounting firms (properly licensed, authorized, and meets professional and regulatory standards) to provide CPA services to include a not to exceed price for each fiscal year for financial audit services and IRS filings for three years:  2025, 2026, and 2027.

MLSC reserves the right to waive any informalities or irregularities, reject any and all quotes that are incomplete, conditional, non-responsive, or which contain additions not allowed for; to reject any or all quotes in whole or in part with or without cause; and to accept the quote which best serves MLSC.   

RFQ:                                    Financial Audit, and IRS Form 990

RFQ Due:                            February 6, 2026

Decision Date:                    February 13, 2026

Contact Information:          Lee Pliscou, Director

                                             [email protected]  

Submittal Requirements:    Quotes shall be submitted electronically to:

                                             [email protected]   

Scope of Work

• Timely audit and preparation of reports of MLSC’s financial statements for the years 2025, 2026, and 2027. (MLSC’s fiscal year is January 1 – December 31) Audit is due on April 30 of each year.


• Timely preparation and filing of IRS Forms 990 with the Internal Revenue Service (IRS) and timely preparation of copies to be filed in the Commonwealth of the Northern Mariana Islands and Guam.

Auditing Standards

The audit of MLSC’s financial statements must be performed in accordance with generally accepted auditing standards and guidance established by the Legal Services Corporation’s Office of Inspector General (See, https://drive.google.com/file/d/1m6C_9fMEu5TaRanR2lJIEt79p3GEbeSb/view)

Reports 

• A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles;


• A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk;


• A report on compliance with applicable laws and regulations; and


• Other reports that may be requested.


• Audit Reports to be submitted to the Federal Audit Clearinghouse within 120 days of the end of each fiscal year.


• Tax filings shall be filed by the IRS deadlines.


• A short (30 to 60 minute) verbal report to our Board of Directors each year after the audit report is completed.

Invoicing and payments

Invoices for payment for services should be sent to:  [email protected], and payments will be made by MLSC within 30 days.

RFQ Submission

Please submit:

• Evidence of the firm’s qualifications to provide the above services.


• Estimated number of hours and rates to perform the scope of services for each of the three fiscal years.


• A total amount for the services that will not be exceeded for each of the three fiscal years.

About MLSC

MLSC is a 501(c)(3) organization, whose mission is to increase access to justice and provide free legal services in civil (non-criminal) matters to people of low income.  We have 56 staff in offices in the Marshall Islands, each of the four states of the Federated States of Micronesia, Palau, Guam, and the Commonwealth of the Northern Mariana Islands.

We close about 6,000 legal cases for clients each year with funding from U.S. federal and other grants, local government appropriations, and institutional and individual donations.  Our annual revenue has ranged between $2,000,000 and $3,000,000 over the past several years. 

Recent audit reports are available on our website here: https://micronesianlegal.org/wp-content/uploads/2025/11/2024_Audit-report.pdf

Sincerely,

LEE PLISCOU

Executive Director