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Estonia14 days leftOpen

Procurement of Audit Services for the Period 2026-2028

Tender Overview

LOCATION

Estonia, Estonia

VALUE

€150,000

DEADLINE

February 16, 2026 at 11:00

CATEGORY

Services

CPV CODE

79212000-3

REFERENCE

304442

Project Timeline

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Contact Information

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Original Tender Description

Lihthanke eesmärgiks on sõlmida 36-kuuliseks perioodiks hankeleping, mille esemeks on hankija AS Saarte Liinid 2026., 2027. ja 2028. aasta raamatupidamise aastaaruannete auditeerimine. Hankijal on õigus hankelepingut uuendada vastavalt riigihanke alusdokumentides sätestatud tingimustele ühe 24-kuulise perioodi võrra, s.o 2029. ja 2030. aasta raamatupidamise aastaaruannete auditeerimiseks.
⚠️

MANDATORY EXCLUSION GROUNDS

  • Bidders must confirm the absence of mandatory exclusion grounds.
✓

ELIGIBILITY REQUIREMENTS

  • Foreign bidders must submit relevant certificates/proofs regarding the absence of exclusion grounds.
  • Bidders must accept the terms and conditions of the bid.
  • Bidders must prove their right of representation.
  • Bidders must adhere to power of attorney requirements for both individual and joint bidders.
🔧

TECHNICAL CAPABILITY REQUIREMENTS

  • Provide audit services for AS Saarte Liinid's financial statements for 2026-2028.
  • Offer consultation services.
  • Report on deficiencies.
  • If relying on a third party's resources, the third party must provide consent.
  • The third party must provide details of at least three relevant previous audit service contracts.
  • The third party must confirm its readiness to participate in the project execution.
  • The signatory of the sworn auditor's report must hold a public sector sworn auditor qualification.
  • The signatory must have audited at least two IFRS-compliant financial statements within the last 60 months.
  • The signatory must have audited at least one state-owned company within the last 60 months.
  • Submit a list of at least three successfully completed similar audit service contracts within the last 36 months.
  • For these contracts, the audited company's sales revenue must have been at least 5 million euros.
  • For these contracts, the audited company's assets must have been at least 3.5 million euros.
💰

FINANCIAL REQUIREMENTS

  • Submit the number of working hours and unit price for audit services for 2026-2028.
  • Ensure a minimum of 300 working hours per year.
📋

SUBMISSION REQUIREMENTS

  • Submit the bid price using the form RHAD_Vorm_5_Pakkumuse maksumuse vorm.xlsx.
  • Submit a power of attorney if a physical person represents the bidder (RHAD_Vorm_1_Volikiri.docx).
  • Joint bidders must submit a power of attorney authorizing one bidder to act on their behalf (RHAD_Vorm_2_Uhispakkujate volikiri.docx).
  • If relying on a third party's resources, submit the third party's consent (RHAD_Vorm_4_Teise_isiku_nousolek_tuginemisel_teise_isiku_vahenditele.docx).
  • Submit confirmation of the sworn auditor's report signatory requirements and supporting contracts (RHAD_Vorm_6_Nõuded vandeaudiitori aruande allkirjastajale.docx).
  • Submit a list of similar audit service contracts (RHAD_Vorm_3_Nimekiri_sarnaste_audiitorteenuste_osutamise_lepingutest.docx).

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PDF
Vastavustingimused
Hanke Tingimused304442_vastavustingimused.pdf12.4 KB
Summary:
This document sets out mandatory compliance conditions for tender submission, covering the acceptance of tender terms, verification of the bidder's right of representation, and power of attorney requirements for both individual and joint bidders.
DOC
RHAD Vorm 3 - Nimekiri sarnaste audiitorteenuste osutamise lepingutest
ViitedRHAD_Vorm_3_Nimekiri_sarnaste_audiitorte...22.0 KB
Summary:
Bidders must submit a list of at least three similar audit service contracts successfully completed within the last 36 months, where the audited company's sales revenue was at least 5 million euros and assets were at least 3.5 million euros.
XLS
RHAD Vorm 5 - Pakkumuse maksumuse vorm
Esitamise VormidRHAD_Vorm_5_Pakkumuse maksumuse vorm.xls...11.6 KB
Summary:
This is the tender cost form where bidders must provide the number of working hours and unit price for auditing services for the years 2026-2028, considering a minimum of 300 working hours per year.
DOC
RHAD Vorm 6 - Nõuded vandeaudiitori aruande allkirjastajale
KvalifikatsiooninõudedRHAD_Vorm_6_Nõuded vandeaudiitori aruand...22.2 KB
Summary:
Bidders must confirm that the sworn auditor signing the report holds a public sector sworn auditor qualification and has audited at least two IFRS-compliant entities and one state-owned company within the last 60 months, providing a list of relevant contracts as proof.
PDF
Hindamiskriteeriumid ja hinnatavad näitajad
Hindamiskriteeriumid304442_hindamiskriteeriumid.pdf3.2 KB
Summary:
This document outlines the tender evaluation criteria, specifying that the sole criterion is the tender price (100% weight), with the lowest price receiving the maximum points.
PDF
Kõrvaldamise alused ja kvalifitseerimistingimused
Kvalifikatsiooninõuded304442_korvaldamise_alused_ja_kvalifitse...17.6 KB
Summary:
This document outlines mandatory exclusion grounds and qualification conditions, requiring bidders to confirm their absence and, for foreign bidders, to submit specific proofs.
PDF
RHAD Pakkumuse esitamise ettepanek
Hanke TingimusedRHAD_Pakkumuse_esitamise_ettepanek.pdf478.2 KB
Summary:
This document is AS Saarte Liinid's proposal for submitting a tender for the simplified procurement of "Audit services for the period 2026-2028," outlining general information, participation conditions, and tender submission requirements.
PDF
RHAD Tehniline kirjeldus
Tehnilised SpetsifikatsioonidRHAD_Tehniline_kirjeldus.pdf170.9 KB
Summary:
This document outlines the technical requirements for auditing AS Saarte Liinid's annual financial statements for 2026-2028, including providing consultation and reporting on deficiencies, with an option to extend the contract until 2030.
DOC
RHAD Vorm 1 – Volikiri
VolikiriRHAD_Vorm_1_Volikiri.docx16.8 KB
Summary:
This document is a power of attorney form, allowing a tenderer to authorize a physical person to represent them in the simplified procurement procedure and perform all actions related to submitting the bid, concluding, and fulfilling the contract.
DOC
RHAD Vorm 2 – Ühispakkujate volikiri
VolikiriRHAD_Vorm_2_Uhispakkujate volikiri.docx22.5 KB
Summary:
This document is a power of attorney for joint bidders, allowing them to authorize one bidder to act on their behalf in the tender 'Ordering Audit Services for the period 2026-2028'.
DOC
RHAD Vorm 4 – Teise isiku nõusolek (tuginemisel teise isiku vahenditele)
Esitamise VormidRHAD_Vorm_4_Teise_isiku_nousolek_tuginem...22.5 KB
Summary:
This form is a third party's consent for a bidder to rely on the third party's past audit service contracts to demonstrate qualification, requiring details of at least three relevant contracts and confirming their commitment to participate in the project.

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72
Good

Tender Quality Score

This tender for audit services is well-structured and comprehensive in its documentation, but raises significant concerns regarding fairness due to highly restrictive qualification requirements that may limit competition.

Score Breakdown

Legal Compliance85/100

The tender defines the procedure type (simplified, LM) and CPV codes correctly. Deadlines are reasonable, and there are no detected disputes or suspensions. The tender appears to comply with national procurement regulations for its value and scope.

Clarity80/100

The description of the service and the contract duration, including renewal options, is clear. Evaluation criteria are explicitly stated as 100% price-based. AI-extracted requirements and supporting documents provide good detail, though performance conditions are generally referenced to the full documents.

Completeness90/100

All essential basic information, financial details, timeline, and location are provided. The tender includes 11 documents with summaries, comprehensively defining requirements, qualification conditions, and evaluation criteria.

Fairness40/100

While the estimated value is disclosed and e-procurement is enabled, several requirements are overly restrictive. The demand for the signatory to hold a 'public sector sworn auditor qualification' and to have audited 'at least one state-owned company within the last 60 months' is highly specific. Additionally, high financial thresholds for reference contracts (5M EUR sales revenue, 3.5M EUR assets) for a 150,000 EUR simplified procedure may disproportionately limit competition.

•Highly specific qualification requirement for the sworn auditor signatory (public sector qualification, experience with state-owned companies).
•High financial thresholds for reference contracts (audited company's sales revenue and assets) relative to the tender's estimated value.
Practicality65/100

Electronic submission and e-procurement are supported, enhancing practicality. The contract duration is clearly specified. However, the exact contract start date is not explicitly stated, and financing conditions beyond the estimated value are generic.

•Lack of explicit contract start date.
•Generic financing condition statement.
Data Consistency85/100

Most key fields are populated consistently, and dates are logical. The contract duration (60 months) aligns with the initial and renewal periods described. A minor inconsistency exists with 'Value Classified: Yes' alongside a disclosed estimated value, but the estimate itself is provided.

•Minor inconsistency: 'Value Classified: Yes' while an estimated value is provided.
Sustainability20/100

The tender explicitly lacks any green procurement, social criteria, or innovation focus. It is also not EU funded, which often correlates with higher sustainability standards.

•Absence of green procurement criteria.
•Absence of social criteria.

Strengths

Comprehensive documentation and clear structure.
Transparent evaluation criteria (100% price-based).
Electronic submission and e-procurement enabled.
Clear definition of contract duration and renewal options.
No detected disputes or suspensions.

Concerns

Overly restrictive qualification requirements for the sworn auditor signatory.
High financial thresholds for reference contracts, potentially limiting competition.
Lack of any sustainability (green, social, innovation) criteria.
Generic financing condition statement.

Recommendations

1. Review and potentially revise qualification requirements to ensure they are proportionate and do not unduly restrict competition, while still ensuring competence.
2. Consider integrating relevant sustainability criteria (e.g., environmental impact of operations, social responsibility) into future tenders.
3. Provide more specific details regarding the contract start date and financing conditions to enhance clarity for bidders.

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Tender Quality Score
72/ 100 · Good
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