Compliance requirements
The bidder must declare whether it or any member of its administrative, management or supervisory body, or any person authorised to represent, make decisions for or control it, has a relevant final conviction within the last five years or is still subject to an exclusion period. The grounds include participation in a criminal organisation, corruption, fraud, terrorist offences, money laundering or terrorist financing, and child labour or other forms of human trafficking. Where permitted, the bidder may provide evidence of measures taken to restore its reliability.
The bidder must also declare whether it has failed to meet tax or social security contribution obligations in its country of establishment or in the contracting authority’s country. Under the notice, tax arrears below EUR 100, excluding interest not determined by an administrative act, are not evidenced by the tax authority; payment arrangements are also noted.
National grounds include enabling a foreign national to work while unlawfully present or otherwise unlawfully permitting foreign nationals to work, and being a person subject to an international sanction where awarding the contract would breach that sanction. The contracting authority may request further information or evidence where there is a justified doubt.
If subcontractors are used, the contracting authority will check the applicable exclusion grounds for them.
Qualification criteria and exclusion grounds
The bidder must be entered in the register of audit firms under the Auditing Activities Act and hold a valid activity licence. The bidder must report the licence details in the ESPD; the contracting authority will verify them against the Auditors’ Association register.
The bidder’s aggregate net turnover for the three most recently completed financial years must be at least EUR 50,000. The bidder must provide the turnover information in the ESPD.
During the 36 months preceding the commencement of the procurement, the bidder must have provided comparable audit services to at least three public-sector entities, with each audit engagement worth at least EUR 10,000 excluding VAT. Ongoing engagements are acceptable if, for contracts lasting more than one year, at least one financial year’s audit has been completed. The ESPD must describe the engagements and state their value, contract date and the other contracting party; for public procurement contracts, include the reference number. Client confirmation letters may also be included.
The audit team must include at least one public-sector sworn auditor with the relevant professional qualification level under the Auditing Activities Act. During the three years preceding the commencement of the procurement, that auditor must have audited at least three public-sector accounting entities. Provide the auditor’s name, qualification level and number, details of the audited entities, and the audit team list using Form 8.
If subcontractors are used, state their share as a percentage of the total contract value in Form 3 and submit their consent using Form 4. A separate ESPD is required for any subcontractor whose capacity the bidder relies on.
The offer must accept all tender-document conditions and be unconditional, include the required documents and forms, and follow the prescribed price-table structure in Form 6. Prices must be stated in euros, both excluding and including VAT, to two decimal places, and include all costs necessary to perform the contract. Where applicable, include a power of attorney using Form 1 if the signatory’s authority does not arise from law, and for a joint tender submit the representative’s power of attorney using Form 2. Joint tenderers are jointly and severally liable for performance of the contract.