Audit services for the consolidated group 2026–2028

The bidder must declare whether it or its representatives have relevant convictions within the past five years, including for participation in a criminal organisation, corruption, fraud, terrorism-related offences, money laundering or terrorist financing, and unlawful child labour or human trafficking. Declarations also cover unpaid taxes or social security contributions; breaches of environmental, social or employment obligations; bankruptcy, insolvency, liquidation or suspended business activity; serious professional misconduct; anti-competitive agreements; conflicts of interest or involvement in preparing this procurement; serious failures under previous public contracts; false or misleading information, failure to provide requested information or documents, or attempts to obtain confidential information improperly. National grounds also cover enabling a foreign national to work without a lawful basis, being subject to international sanctions, and convictions for tax offences. The unlawful-employment ground is mandatory; the tax-offence ground is voluntary. Tax and social-security contribution obligations must be met. The notice states a zero-euro threshold, while noting that an Estonian tax-debt certificate is not issued where the relevant tax debt is below 100 euros (excluding interest not established by an administrative act) or payment has been deferred. Where a ground applies, the bidder may provide information about measures taken to restore its reliability where permitted.

For all eight lots, the audit firm must have received a yellow or green result in the quality control governed by § 136 of the Auditors Activities Act. No specific turnover, prior-experience or team requirements are stated in the available documents. The bid must comply with all tender-document requirements; conditional bids are not allowed. Prices must be entered using the prescribed pricing structure. Joint bidders must appoint an authorised representative and include the relevant power of attorney. The bidder must identify and justify any trade secrets, but may not classify the bid price or service-evaluation figures as trade secrets. The bidder must also confirm that it will not engage a subcontractor who would have to be replaced under the stated rules.