Auditing of Annual Financial Statements

A bidder will be excluded if the bidder or a related person is subject to a ground for exclusion under Section 95(1), points 1–3 of the Public Procurement Act, or to a related restriction on concluding the contract. The bidder must provide a confirmation concerning these grounds.

The bidder’s business activities must not be suspended or terminated. The bidder must be registered as an audit firm in the register of audit activities and provide its activity licence number. The audit team must include at least one sworn auditor holding the professional qualification level for a sworn auditor of a public-sector entity, whose professional activities are not suspended or terminated; the bidder must provide that person’s first and last name. Both the sworn auditor and the persons involved in carrying out the audits must have experience, during 2023–2025, of correctly and in accordance with good practice auditing at least two annual accounts of public-sector entities. To prove this, the bidder must provide information about two relevant contracts. The bidder must also submit a description of the proposed service. The bidder must identify any information considered a trade secret and explain the designation, or confirm that the tender contains no trade secrets. The tender price and numerical figures characterising the tender in relation to the award criteria may not be designated as trade secrets.