Selection of an audit firm to audit the financial statements of the Social Insurance Institution (ZUS), the Social Insurance Fund (FUS), the Bridging Pensions Fund (FEP) and the Demographic Reserve Fund (FRD) for 2026–2028

Summary

The tender concerns the audit of the financial statements of the Polish Social Insurance Institution (ZUS), the Social Insurance Fund (FUS), the Bridging Pensions Fund (FEP) and the Demographic Reserve Fund (FRD) for the financial years ending 31 December 2026, 2027 and 2028. The contractor must carry out the audits, issue written audit reports and perform the work at ZUS headquarters and at at least 8 organisational units for ZUS, FUS and FEP. The key statutory audit task must be performed by the contractor itself. To participate, the bidder must be listed as an audit firm with the Polish Audit Oversight Agency, must show experience of at least 4 financial statement audits per year on average over the last 3 years, and must have the required team of at least two statutory auditors and two statutory auditors for the key auditor role. Several exclusion grounds and supporting certificates also apply.