Audit of HECANSA annual accounts for 2026–2028

Summary

The tender covers the audit of the 2026, 2027 and 2028 annual accounts and related financial statements of Hoteles Escuela de Canarias, S.A. (HECANSA). The work includes examining and verifying the records and preparing an independent audit opinion and final report. Document reviews and any required audit fieldwork will take place at HECANSA’s head office in Las Palmas, in accordance with applicable auditing standards. Each year, the work must include at least three stages: preliminary work in October or November, final work in February and March, and delivery of the final audit report before 30 April. The auditor must notify HECANSA of significant issues or proposed adjustments before the annual accounts are approved. A draft audit report must be available no later than the date of the relevant board meeting, and the annual accounts must be reviewed at least one week before that meeting. The audit partner responsible for the engagement must attend HECANSA’s board or general meeting if requested. The contract runs for three years, with an estimated total value of EUR 36,000 excluding IGIC and a maximum budget of EUR 38,520 including IGIC. Bids are evaluated on price (up to 50 points), public-sector audit experience (up to 20 points for the partner, 15 for the manager and 10 for the team leader), and an optional annual report identifying opportunities to improve internal controls (5 points). Participation requires, among other things, proof of current auditor-register status and a named team with the required experience; separate proof of financial and technical capacity is not required. Bids must be submitted electronically, and the audit services may not be subcontracted.