Audit service procurement

The tender documents include mandatory exclusion grounds. The bidder must confirm that neither the company nor its management, supervisory or representative persons have been finally convicted in the last five years for criminal organisation participation, corruption, fraud, terrorist offences, money laundering or terrorist financing, and other listed exclusion grounds. If an exclusion ground applies, the bidder may need to show self-cleaning measures. The machine-readable notice did not include the full list in a concise form, so the exact exclusion grounds must be checked in the tender documents.

The bidder must hold a valid licence to provide audit services. For bidders registered in Estonia, the contracting authority checks the licence in the audit services register; if the information is not freely available in public databases, appropriate evidence must be submitted. To prove technical and professional capacity, the bidder must have performed at least 3 audit service contracts between 01/01/2021 and the date of publication of the contract notice. Under those contracts, the audited accounting entity had annual revenue excluding VAT of at least EUR 20,000,000 and an average workforce of 180 employees. The bidder must submit a list of those contracts. If the bidder relies on the capacities of other entities, the bid must also include an ESPD for those entities, and the contracting authority will check their exclusion grounds and the qualification requirements relied on. Under the compliance requirements, the bidder must confirm that the bid complies with the tender documents, that a joint-bid power of attorney is attached where the bid is joint, and that the sanctions-related confirmations and any required business-secret declaration are provided.