Audit services for 2026–2029

The bidder must confirm that none of the exclusion grounds set out in § 95(1) and § 95(4) of Estonia’s Public Procurement Act apply to it.

The bidder must hold a valid Estonian licence to provide audit services, be registered in the register of auditors, and have professional activities that are neither suspended nor terminated. The bidder must submit its licence; the contracting authority will check the registration and status in the audit activities portal. The auditor responsible for the service and signing the audit report must hold the public-sector auditor qualification level. The bidder must identify this person and, if requested, provide evidence of their qualification. The responsible auditor must have signed at least two auditor’s reports on the annual accounts of public-sector entities during 2022–2025. The bidder must provide an overview of the auditor’s work experience. The bidder must submit a completed pricing table in the prescribed format and enter the VAT-exclusive total in the designated evaluation field. By submitting a bid, the bidder confirms acceptance of the tender documents; conditional bids are not permitted. The bidder must confirm that the bid complies with the tender documents and explain and provide evidence of equivalence where applicable. Any claimed trade secrets must be identified and justified; the bid price and other specified evaluation-related figures may not be classified as trade secrets.