The overall objective of the assignment is to conduct an accurate and current assessment of the company’s technical infrastructure; management; legal status; and human resources for a realistic valuation of the state-owned enterprise; thereby informing the Government of The Union of Comoros's strategic decisions.Specifically; the assignment will aim to conduct:1) A comprehensive technical audit of CT; including tangible assets such as telecom and energy infrastructure assets; land; buildings; as well as intangible assets such as spectrum; licenses; and rights-of-way. This audit for the tangible assets will assess the physical conditions; operational efficiency; and compliance with relevant standards to ensure a thorough understanding of the assets’ status.3) A Review the privatization framework and the legal and regulatory framework of the digital sector to identify obstacles to CT restructuring.4) An organizational and human resources audit of CT. 5) On the basis of the above; inform the overall estimated financial value of CT.6) An update of the Strategic Restructuring Options identified following the audit conducted in 2020 to reflect the latest market developments and any changes in the operational and financial status of CT.