Procurement of auditing services

The bidder must confirm that neither it nor its management, administrative or supervisory body members, procurists or other authorised representatives have been finally convicted during the last five years of participation in a criminal organisation, corruption, fraud, terrorism-related offences, money laundering or terrorist financing, or offences involving child labour or human trafficking. The bidder must also have no outstanding tax or social security contribution debt. A tax debt certificate is not issued, among other cases, where the debt is below EUR 100 or payment has been deferred. The bidder must confirm that it is not subject to exclusion grounds related to enabling an unlawfully staying foreign national to work in Estonia or being a subject of an international sanction. Where an exclusion ground exists, the bidder may, where permitted by the tender documents, submit information proving that it has restored its reliability. Relevant evidence or electronically verifiable information must be provided where required.

The bidder must hold a valid Estonian licence under the Auditing Activities Act to provide auditing services. It must be registered in the audit activities portal register, and its professional activities must not be suspended or terminated. The registration details and number must be provided, or the contracting authority must be able to verify them in the register. During the last three years, the bidder must have at least the following experience: auditing at least two public-sector entities, at least one of which must be a local government unit, and auditing at least two companies registered in Estonia with an annual turnover of at least EUR 1,000,000. A minimum of four compliant completed assignments must therefore be demonstrated. The bidder must provide descriptions of the assignments, contract values, dates, clients and contact details; assignments performed as public procurements must also include the procurement reference number. Client confirmations must be submitted upon request. For performance of the service, the bidder must have an employment relationship with at least one public-sector sworn auditor registered in the audit activities register. The bid must include that person's name, profession or position, and qualification and experience details. The bidder must submit an unconditional bid, confirm acceptance of the conditions set out in the tender documents, and provide the bid price in the structure specified in the procurement. In the case of a joint bid, a power of attorney from the joint bidders must be included.