Compliance requirements
The bidder, or a member of its management, administrative or supervisory body, or a person authorised to represent or control it, must not be subject to mandatory exclusion grounds, including participation in a criminal organisation, corruption, fraud and the other convictions or breaches listed in the ESPD. If an exclusion ground applies, the bidder may submit evidence of self-cleaning measures where permitted. The exact exclusion grounds and any available evidence must be checked in the ESPD and the tender documents.
Qualification criteria and exclusion grounds
The bidder must be entered in the audit activity register and its professional activity must not be suspended or terminated. A foreign bidder must be registered with the competent authority in its country of establishment or otherwise be entitled to provide audit services under the law of that country and, where necessary, be entitled to operate in Estonia in accordance with the Audit Activities Act. The bidder must submit a document proving registration or the right to provide the service.
During the 60 months preceding publication of the contract notice, the bidder must have audited at least two accounting entities meeting the following minimum requirements: at least one must qualify as a public-sector entity and undertaking, and the other must qualify either as a public-sector entity and undertaking or as a public-interest entity. For both audited entities, the audited financial year figures must be at least EUR 50,000,000 in turnover and at least EUR 200,000,000 in assets. An ongoing contract may also be counted if at least one auditor’s report on the annual accounts has been issued under it. The bidder must provide a list of the relevant contracts, the contact details of the audited entities, their balance-sheet totals and the contract performance dates. A foreign bidder may demonstrate equivalence by reference to comparable legal entities audited in its country of establishment.