8977 Statutory Audit and Associated Services to the CIÉ Group

This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – …

CPV: 79212300 Pflichtbetriebsrevision, 79212000 Betriebsprüfung, 79212100 Buchprüfung, 79200000 Dienstleistungen im Bereich Rechnungslegung und -prüfung sowie Steuerwesen, 79210000 Rechnungslegung und -prüfung, 90714000 Umweltaudit, 90714200 Umweltaudits in Unternehmen, 90714400 Tätigkeitsspezifische Umweltaudits, 79221000 Steuerberatung
Ausführungsort:
8977 Statutory Audit and Associated Services to the CIÉ Group
Vergabestelle:
Coras Iompair Eireann (CIE Utility)
Vergabenummer:
1

1. Buyer

1.1 Buyer

Official name : Coras Iompair Eireann (CIE Utility)
Legal type of the buyer : Public undertaking
Activity of the contracting entity : Urban railway, tramway, trolleybus or bus services

2. Procedure

2.1 Procedure

Title : 8977 Statutory Audit and Associated Services to the CIÉ Group
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Procedure identifier : 26da6a7a-aafb-480a-8f2a-98e11ba2a743
Previous notice : 95385dd6-6cbb-41ff-bb8d-85035d2879f7-01
Type of procedure : Negotiated with prior publication of a call for competition / competitive with negotiation
The procedure is accelerated : no

2.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

2.1.2 Place of performance

Country : Ireland
Anywhere in the given country

2.1.3 Value

Estimated value excluding VAT : 2 600 000 Euro

2.1.4 General information

Legal basis :
Directive 2014/25/EU

5. Lot

5.1 Lot technical ID : LOT-0001

Title : Statutory Financial Audit and associated services
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Internal identifier : 1

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

5.1.2 Place of performance

Country : Ireland
Anywhere in the given country
Additional information :

5.1.3 Estimated duration

Duration : 5 Year

5.1.5 Value

Estimated value excluding VAT : 1 250 000 Euro

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes

5.1.7 Strategic procurement

Aim of strategic procurement : No strategic procurement

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : The High Court of Ireland
Organisation providing additional information about the procurement procedure : Coras Iompair Eireann (CIE Utility)
Organisation providing offline access to the procurement documents : Coras Iompair Eireann (CIE Utility)
Organisation providing more information on the review procedures : The High Court of Ireland
Organisation executing the payment : Coras Iompair Eireann (CIE Utility)

5.1 Lot technical ID : LOT-0002

Title : CSRD Audit
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Internal identifier : 2

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

5.1.2 Place of performance

Country : Ireland
Anywhere in the given country
Additional information :

5.1.3 Estimated duration

Duration : 5 Year

5.1.5 Value

Estimated value excluding VAT : 1 000 000 Euro

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes

5.1.7 Strategic procurement

Aim of strategic procurement : No strategic procurement

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : The High Court of Ireland
Organisation providing additional information about the procurement procedure : Coras Iompair Eireann (CIE Utility)
Organisation providing offline access to the procurement documents : Coras Iompair Eireann (CIE Utility)
Organisation providing more information on the review procedures : The High Court of Ireland
Organisation executing the payment : Coras Iompair Eireann (CIE Utility)

5.1 Lot technical ID : LOT-0003

Title : Taxation Services
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Internal identifier : 3

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

5.1.2 Place of performance

Country : Ireland
Anywhere in the given country
Additional information :

5.1.3 Estimated duration

Duration : 5 Year

5.1.5 Value

Estimated value excluding VAT : 350 000 Euro

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes

5.1.7 Strategic procurement

Aim of strategic procurement : No strategic procurement

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : The High Court of Ireland
Organisation providing additional information about the procurement procedure : Coras Iompair Eireann (CIE Utility)
Organisation providing offline access to the procurement documents : Coras Iompair Eireann (CIE Utility)
Organisation providing more information on the review procedures : The High Court of Ireland
Organisation executing the payment : Coras Iompair Eireann (CIE Utility)

5.1 Lot technical ID : LOT-0004

Title : Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit)
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Internal identifier : 4

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

5.1.2 Place of performance

Country : Ireland
Anywhere in the given country
Additional information :

5.1.3 Estimated duration

Duration : 5 Year

5.1.5 Value

Estimated value excluding VAT : 2 250 000 Euro

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes

5.1.7 Strategic procurement

Aim of strategic procurement : No strategic procurement

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : The High Court of Ireland
Organisation providing additional information about the procurement procedure : Coras Iompair Eireann (CIE Utility)
Organisation providing offline access to the procurement documents : Coras Iompair Eireann (CIE Utility)
Organisation providing more information on the review procedures : The High Court of Ireland
Organisation executing the payment : Coras Iompair Eireann (CIE Utility)

5.1 Lot technical ID : LOT-0005

Title : All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services)
Description : This is a call to competition by CIE for the Provision of Statutory Audit and Associated Services as required by CIE and its subsidiaries under the following Lots: Lot 1 – Statutory Financial Audit and associated services Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.
Internal identifier : 5

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212300 Statutory audit services
Additional classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 79212100 Financial auditing services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 90714000 Environmental auditing
Additional classification ( cpv ): 90714200 Corporate environmental auditing services
Additional classification ( cpv ): 90714400 Activity specific environmental auditing services
Additional classification ( cpv ): 79221000 Tax consultancy services

5.1.2 Place of performance

Country : Ireland
Anywhere in the given country
Additional information :

5.1.3 Estimated duration

Duration : 5 Year

5.1.5 Value

Estimated value excluding VAT : 2 600 000 Euro

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes

5.1.7 Strategic procurement

Aim of strategic procurement : No strategic procurement

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : The High Court of Ireland
Organisation providing additional information about the procurement procedure : Coras Iompair Eireann (CIE Utility)
Organisation providing offline access to the procurement documents : Coras Iompair Eireann (CIE Utility)
Organisation providing more information on the review procedures : The High Court of Ireland
Organisation executing the payment : Coras Iompair Eireann (CIE Utility)

6. Results

Value of all contracts awarded in this notice : 2 380 141,25 Euro

6.1 Result lot ldentifier : LOT-0001

No winner was chosen and the competition is closed.
The reason why a winner was not chosen : Other

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Requests to participate
Number of tenders or requests to participate received : 2

6.1 Result lot ldentifier : LOT-0002

No winner was chosen and the competition is closed.
The reason why a winner was not chosen : Other

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Requests to participate
Number of tenders or requests to participate received : 2

6.1 Result lot ldentifier : LOT-0003

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : Forvis Mazars_11843
Tender :
Tender identifier : 000096995
Identifier of lot or group of lots : LOT-0003
Value of the tender : 0 Euro
The tender is a variant : no
Subcontracting : No
Contract information :
Identifier of the contract : 424598
Date of the conclusion of the contract : 18/08/2025

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Requests to participate
Number of tenders or requests to participate received : 2

6.1 Result lot ldentifier : LOT-0004

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : Forvis Mazars_11843
Tender :
Tender identifier : 000096995
Identifier of lot or group of lots : LOT-0004
Value of the tender : 0 Euro
The tender is a variant : no
Subcontracting : No
Contract information :
Identifier of the contract : 424599
Date of the conclusion of the contract : 18/08/2025

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders
Number of tenders or requests to participate received : 1

6.1 Result lot ldentifier : LOT-0005

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : Forvis Mazars_11843
Tender :
Tender identifier : 000096995
Identifier of lot or group of lots : LOT-0005
Value of the tender : 2 380 141,25 Euro
The tender is a variant : no
Subcontracting : No
Contract information :
Identifier of the contract : 424600
Date of the conclusion of the contract : 18/08/2025

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders
Number of tenders or requests to participate received : 1

8. Organisations

8.1 ORG-0001

Official name : Coras Iompair Eireann (CIE Utility)
Registration number : CIE
Town : Dublin
Postcode : D08 E2CV
Country subdivision (NUTS) : Dublin ( IE061 )
Country : Ireland
Telephone : 353 1 873 4222
Buyer profile : www.etenders.gov.ie
Roles of this organisation :
Buyer
Organisation providing additional information about the procurement procedure
Organisation providing offline access to the procurement documents
Organisation executing the payment

8.1 ORG-0002

Official name : Forvis Mazars_11843
Size of the economic operator : Large
Registration number : 106050
Postal address : BLOCK 3, HARCOURT CENTRE
Town : DUBLIN
Postcode : D02 A339
Country subdivision (NUTS) : Dublin ( IE061 )
Country : Ireland
Telephone : 01 4494400
Internet address : www.mazars.ie
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0003 LOT-0004 LOT-0005

8.1 ORG-0003

Official name : The High Court of Ireland
Registration number : The High Court of Ireland
Department : The High Court of Ireland
Postal address : Four Courts, Inns Quay, Dublin 7
Town : Dublin
Postcode : D07 WDX8
Country subdivision (NUTS) : Dublin ( IE061 )
Country : Ireland
Telephone : +353 1 8886000
Roles of this organisation :
Review organisation
Organisation providing more information on the review procedures

8.1 ORG-0004

Official name : European Dynamics S.A.
Registration number : 002024901000
Department : European Dynamics S.A.
Town : Athens
Postcode : 15125
Country subdivision (NUTS) : Βόρειος Τομέας Αθηνών ( EL301 )
Country : Greece
Telephone : +30 2108094500
Roles of this organisation :
TED eSender

Notice information

Notice identifier/version : 9b9e3ab8-7807-480f-b6e8-241ad83eefff - 01
Form type : Result
Notice type : Contract or concession award notice – standard regime
Notice dispatch date : 09/09/2025 15:22 +01:00
Languages in which this notice is officially available : English
Notice publication number : 00595555-2025
OJ S issue number : 174/2025
Publication date : 11/09/2025