Audit services 2026-2029

The bidder must confirm that neither it nor its management, administrative or supervisory body members, procurists or other authorised representatives have been finally convicted within the last five years for participation in a criminal organisation, corruption, fraud, or terrorist offences related to a terrorist act or terrorist activity. If an exclusion ground applies, the bidder may submit evidence of self-cleaning measures where permitted. The machine-readable notice did not set out all exclusion grounds in full; they must be checked in the tender documents.

The bidder must hold a valid licence to provide audit services in Estonia, be entered in the audit register, and its professional activity must not be suspended or terminated. The contracting authority checks the registration in the register. For technical and professional capacity, the bidder must have experience from at least two audit service contracts for public-sector entities located in Estonia during the last three years, at least one of which must be a local government consolidation group. The bidder must submit a list of service contracts performed or ongoing during the last three years, including the client’s name, contact details, service description and period of performance; for an ongoing contract, at least one financial year audit must have been completed. The bid must be submitted on the prescribed price form and in the required structure. Conditional bids are not allowed. In the case of a joint bid, a power of attorney from the joint bidders must be attached. The bidder must also confirm that the bid complies with the tender documents and, where necessary, that equivalence has been explained and evidence of equivalence has been attached. The machine-readable notice did not set out all qualification or compliance requirements in full; they must be checked in the tender documents.