Auditing the annual financial statements of Põltsamaa Municipality for 2026, 2027, 2028 and 2029

The bidder must confirm that no exclusion grounds apply to the bidder or its representatives, management or supervisory board members. These grounds include final convictions for participation in a criminal organisation, corruption, fraud, terrorism-related offences, money laundering or terrorist financing, and unlawful use of child labour or human trafficking. Exclusion may also result from breaches of tax or social security payment obligations; breaches of environmental, social or labour-law obligations; bankruptcy, liquidation or other insolvency; an agreement with creditors; assets being administered by a liquidator or court; suspended business activities; serious professional misconduct; anti-competitive agreements; conflicts of interest; prior involvement in preparing the procurement; serious breaches or early termination of previous public contracts; submission of false information; failure to provide required information or documents; or improper acquisition of confidential information. The notice also covers enabling an unlawfully staying foreign national to work in Estonia, international or national sanctions, and convictions for tax offences. The bidder must provide the required declarations and, where applicable, evidence. If an exclusion ground applies, the bidder may provide evidence of remedial measures where this is allowed by the tender documents.

The bidder must be registered in the list of audit firms under the Auditing Activities Act and hold a valid operating licence. The bidder and the sworn auditors acting on its behalf must be independent of the contracting authority in accordance with Section 47(1) of the Auditing Activities Act; the contracting authority will verify this through the audit register. The bid must include Annex 4, “Information on the sworn auditor(s),” Annex 2, “Bidder’s declarations,” and Annex 3, “Information on previous contracts.” The bid must comply with the service description in the procurement documents, including Annex 1. Conditional bids are not permitted. The bid price must be submitted in the required structure, using Annex 5, “Price calculation for the bid.”