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This compliance-conditions document only sets out mandatory submission formalities (no joint-bid authorisation, no conditional offers, price schedule in prescribed Excel form, justification for any confidential data) and therefore gives no information on audit qualifications, experience or evaluation criteria that a firm would need to decide whether to bid on the 2025-2027 consolidated financial statements audit for the City of Viljandi and AS Viljandi Veevärk.
This document is merely the blank price-schedule template (mandatory to complete) for the 2025-2027 consolidated financial-statement audits of Viljandi city and its water company, so it reveals neither qualification requirements nor evaluation criteria—bidders must look elsewhere in the tender file to decide whether to bid.
This document is merely an empty template (Lisa 7) for bidders to list their proposed audit-team members’ names, roles and professional qualifications; it contains no mandatory requirements, selection criteria or pass/fail thresholds—only the structure that must later be filled in.
This document is merely a blank “supplier-details form” that bidders must complete and digitally sign to confirm they accept all tender conditions; it contains no technical requirements, qualification criteria or evaluation rules for the 2025-2027 consolidated financial statement audit of the City of Viljandi and AS Viljandi Veevärk, so firms should look elsewhere in the full tender file to decide whether to bid.
This is a 100% price-only tender (mandatory lowest-cost wins) for auditing Viljandi city’s consolidated annual reports and AS Viljandi Veevärk’s reports for 2025-2027, so only audit firms willing to bid the absolute minimum fee and holding statutory audit qualifications should compete.
Audit firms must be registered in Estonia’s auditor registry (mandatory) and have no tax debts or criminal convictions among key personnel (mandatory exclusion grounds) to bid for the 3-year consolidated financial statement audit of Viljandi city and its water company (2025-2027).
Audit firms must deliver statutory consolidated and standalone audits for Viljandi City and its water utility for 2025-2027, strictly meeting the fixed timelines (city report by 3 May, utility by 31 March each year) and holding the mandatory Estonian vandeaudiitor qualification.
Mandatory 3-year audit contract (2025-2027) for Viljandi City’s consolidated and AS Viljandi Veevärk’s annual financial statements, requiring a sworn auditor firm that can deliver statutory audits, up to 20 h/year free advisory, and written summaries of all material accounting & internal-control weaknesses for each audited year.
Audiitorfirma peab olema seadusega nõutud sõltumatus ja erialane pädevus, et kolme aasta jooksul (2025-2027) auditeerida Viljandi linna konsolideeritud ning AS Viljandi Veevärk eraldi majandusaasta aruandeid – tingimus on kohustuslik ja hanke võitja allkirjastab digitaalse kliendilepingu mõlema kliendiga.
Audit firms must submit by 08.10.2025 a complete eRHR bid—comprising 8 mandatory annexes including auditor team CVs, work schedule and signed compliance forms—to win the 3-year (2025-2027) consolidated and Viljandi Veevärk annual-report audits, with the contract running until 30.06.2028.
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Omfattende kvalitetsanalyse af dette udbud, der scorer juridisk overholdelse, klarhed, fuldstændighed, retfærdighed, praktisk anvendelighed, datakonsistens og bæredygtighed på en skala fra 0-100 med detaljeret opdeling og anbefalinger.
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