The purpose of the engagement is to assist the management of UNRWA - MD in the preparation and presentation of its financial statements for the year ending December 31, 2026 in accordance with International Financial reporting Standards (IFRS). This is a compilation engagement (not an audit or review), and accordingly, no assurance will be expressed on the financial statements. The engagement will be performed in accordance with International Standard on Related Services (ISRS) 4410 (Revised): Compilation Engagements.