Audit of the annual accounts

Summary

The tender concerns the external audit of the Instituto Aragonés de Fomento (IAF) annual accounts for 2026–2029, with a possible extension to 2030. The contractor will provide independent auditing services to express an opinion on the faithful representation of IAF’s assets, financial position, results, changes in equity and cash flows for each audited year, and verify that the information is complete and in accordance with applicable accounting standards and public-sector auditing standards (NIA-ES-SP). The scope includes evaluation of internal control, examination of financial statements and accompanying notes, and auditor’s reports. Deliverables include a draft annual accounts and auditor’s report, a final audit memorandum, a preliminary report before year-end, and recommendations for improvements. The procurement will be conducted under an open simplified procedure with multiple award criteria (technical and price), requiring ROAC registration, professional qualifications, and prior relevant audit experience; pricing will be evaluated with a 70/30 weight in favor of quality over price.