Audit services - Accounting Audit as well as Management Audits and Ownership Control.

The objective of the delivery is to ensure reliable auditing of Asker municipality ́s accounts and administration in accordance with the laws, regulations and good municipal accounting practice. The competition comprises 2 separate contracts - Audit of the municipality ́s and municipal companies ́ accounting, as well as management audits …

CPV: 79210000 Účtovnícke a audítorské služby
Termín:
4. september 2025 10:00
Typ termínu:
Predloženie ponuky
Miesto vykonania:
Audit services - Accounting Audit as well as Management Audits and Ownership Control.
Udeľujúci orgán:
Asker kommune
Číslo udelenia:
25/34

1. Buyer

1.1 Buyer

Official name : Asker kommune
Legal type of the buyer : Regional authority
Activity of the contracting authority : General public services

2. Procedure

2.1 Procedure

Title : Audit services - Accounting Audit as well as Management Audits and Ownership Control.
Description : The objective of the delivery is to ensure reliable auditing of Asker municipality ́s accounts and administration in accordance with the laws, regulations and good municipal accounting practice. The competition comprises 2 separate contracts - Audit of the municipality ́s and municipal companies ́ accounting, as well as management audits and ownership control.
Procedure identifier : c0a4cc27-5a51-463e-8227-63cc0651a8d8
Internal identifier : 25/34
Type of procedure : Open
The procedure is accelerated : no
Justification for the accelerated procedure :
Main features of the procedure :

2.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79210000 Accounting and auditing services

2.1.2 Place of performance

Country subdivision (NUTS) : Akershus ( NO084 )
Country : Norway

2.1.3 Value

Estimated value excluding VAT : 30 000 000 Norwegian krone

2.1.4 General information

Legal basis :
Directive 2014/24/EU

2.1.6 Grounds for exclusion

Sources of grounds for exclusion : Notice
Corruption : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies, in the event a enforceable verdict has been convicted of corruption by a verdict handed down not more than five years ago, or a rejection period determined directly in the judgement that still applies? Corruption as defined in Article 3 of the Convention on Combating Corruption, Involving European Communities or European Union Member States (EUT C 195 of 25.6.1997, s. 1), and in Article 2, point 1, in the Council ́s framework decision 2003/568/RIA of 22 July 2003 on combating corruption in the private sector (EUT L 192 of 31.7.2003, p. 54). This rejection reason also includes corruption as defined in national law for the contracting authority or supplier.
Fraud : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies, at the time a legally convicted of fraud has been convicted of fraud by a verdict handed down not more than five years ago, or a rejection period determined directly in the judgement that still applies? Fraud included in Article 1 of the Convention on the Protection of the European Communities Financial Interests (EFT C 316 of 27.11.1995, p. 48).
Money laundering or terrorist financing : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies, in the event a legal verdict has been convicted of money laundering or financing terrorism by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Money laundering or financing terrorism as defined in Article 1 of the European Parliament and Council Directive 2005/60/EF of 26 October 2005 on preventive measures against the use of the financial system for money laundering and financing terrorism (EUT L 309 of 25.11.2005, p. 15).
Participation in a criminal organisation : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies, at the time a legally convicted verdict of participation in a criminal organisation by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Participation in a criminal organisation as defined in Article 2 of the Council ́s framework decision 2008/841/RIA of 24 October 2008 on combating organised crime (EUT L 300 of 11.11.2008, p. 42).
Terrorist offences or offences linked to terrorist activities : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body, or has the competence to represent or control or make decisions in such bodies, in the event a legal verdict has been convicted of acts of terrorism or criminal acts connected to terrorist activities by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Acts of terrorism or criminal acts relating to terrorist activity as defined in Article 1 and 3 of the Council ́s framework decision 2002/475/RIA of 13 June 2002 on combating terrorism (EFT L 164 of 22.6.2002, p. 3). This rejection reason also includes incitement to, participation or attempts to commit such actions as included in Article 4 in the mentioned framework decision.
Child labour and including other forms of trafficking in human beings : Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies, in the event a legal verdict has been convicted of child labour and other forms of human trafficking by a verdict handed down no more than five years ago, or a rejection period determined directly in the judgement that still applies? Child labour and other forms of human trafficking as defined in Article 2 of the European Parliament and council directive 2011/36/EU of 5. 1 April 2011 on the prevention and control of human trafficking and the protection of its victims and for compensation of the Council ́s framework decision 2002/629/RIA (EUT L 101 of 15.4.2011, p. 1).
Breaching of obligations in the fields of environmental law : Is the tenderer aware of breaches of environmental provisions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.
Breaching of obligations in the fields of labour law : Is the tenderer aware of breaches of provisions on working conditions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.
Breaching of obligations in the fields of social law : Is the tenderer aware of breaches of provisions on social conditions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.
Agreements with other economic operators aimed at distorting competition : Has the tenderer entered into agreement(s) with other tenderers with the intention of turning the competition?
Grave professional misconduct : Has the tenderer committed serious errors in professional practice? If relevant, see the definitions in national law, the relevant notice or procurement documents.
Misrepresentation, withheld information, unable to provide required documents and obtained confidential information of this procedure : Has the tenderer: a) given grossly incorrect information with the notification of the information required to verify that there is no basis for rejection, or of the qualification requirements being fulfilled, b) failed to provide such information, c) made reservations immediately to present the supporting documents requested by the contracting authority, or d) improperly affected the contracting authority ́s decision process to acquire confidential information that could give this an unlawful advantage in connection with competition, or negligently has given misleading information that can have a significant influence on decisions on rejection, selection or award?
Conflict of interest due to its participation in the procurement procedure : Is the tenderer aware of a conflict of interest as stated in national law, the relevant notice or procurement documents, as a result of his participation in the competition?
Direct or indirect involvement in the preparation of this procurement procedure : Has the tenderer or an entity associated with the supplier advised the contracting authority or in another way been involved in the planning of the competition?
Early termination, damages, or other comparable sanctions : Has the tenderer committed significant breaches of contract in connection with the fulfilment of a previous public contract, a previous contract with a public contracting authority or a previous concession contract, where the breach has led to the cancellation of the contract, compensation or other similar sanctions?
Breaching obligation relating to payment of social security contributions : Have tenderers failed to fulfil all their social security obligations in the country where they are established and in their member state, if this is a different country than what he is established in?
Breaching obligation relating to payment of taxes : Has the tenderer not fulfilled all of his tax and duty obligations in both the country where he is established and in the contracting authority's member state, if this is a different country than what he is established in?
Business activities are suspended : Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.
Bankruptcy : Is the tenderer in a bankruptcy situation? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.
Arrangement with creditors : Is the supplier in a situation where he has been forced debt arrangement? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.
Insolvency : Is the tenderer in an insolvency situation? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.
Assets being administered by liquidator : Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.
Analogous situation like bankruptcy, insolvency or arrangement with creditors under national law : See the national law, the relevant notice or procurement documents. Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers in such a situation is obligatory in accordance with the current national law without the possibility of exceptions.

5. Lot

5.1 Lot technical ID : LOT-0000

Title : Audit services - Accounting Audit as well as Management Audits and Ownership Control.
Description : The objective of the delivery is to ensure reliable auditing of Asker municipality ́s accounts and administration in accordance with the laws, regulations and good municipal accounting practice. The competition comprises 2 separate contracts - Audit of the municipality ́s and municipal companies ́ accounting, as well as management audits and ownership control.
Internal identifier : 25/34

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79210000 Accounting and auditing services

5.1.2 Place of performance

Country subdivision (NUTS) : Akershus ( NO084 )
Country : Norway
Additional information :

5.1.3 Estimated duration

Start date : 01/07/2026
Duration end date : 30/06/2028

5.1.4 Renewal

Maximum renewals : 2
Other information about renewals : Renewal lenght is 24 months

5.1.5 Value

Estimated value excluding VAT : 30 000 000 Norwegian krone

5.1.6 General information

Reserved participation : Participation is not reserved.
Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : no

5.1.9 Selection criteria

Sources of selection criteria : Notice
Criterion : Enrolment in a trade register
Description : Tenderers shall be registered in a company register, professional register or a commerce register in the country where the tenderer is established.  Foreign companies must prove that the tenderer is registered in a company register, professional register or commerce register in the country where the tenderer is established. The documentation must be translated into Norwegian if it cannot be presented in Swedish, Danish or English.
Criterion : Financial ratio
Description : Tenderers must have sufficient economic and financial capacity to be able to fulfil the contract. The tenderer is required as a minimum to be credit worthy and rated A or higher in accordance with Bisnode AS with the service RiskGuardian Suite. The contracting authority will obtain information and assess the tenderer's finances through the company and accounting information system Bisnode AS with the service RiskGuardian Suite.  If a tenderer has economic and financial capacity that is not in the rating report, the tenderer shall document this. Based on this, the contracting authority will decide whether the requirement is met.  Tenderers can enclose other necessary information in the tender if the tenderer believes that the Bisnode rating does not provide a correct picture of the financial situation.  Foreign companies and newly established companies that have not built up a basis for credit rating must enclose a declaration from a bank or similar financial institution regarding the company's economic and financial capacity.  If the tenderer has valid reasons for not submitting the documentation requested by the contracting authority, the tenderer can prove his economic and financial capacity with any other document the Contracting Authority deems suitable.
Criterion : References on specified deliveries
Description : Tenderers shall have experience from equivalent assignments for Norwegian municipalities of a comparable size and complexity. Comparable size is 20,000 municipalities with more than 20,000 inhabitants. This can be documented by a description of the tenderer's three most relevant assignments in the course of the last five years. The description must include a statement of the assignment ́s value, date and recipient. It is the tenderer ́s responsibility to document relevance through the description. Tenderers can document their experience by referring to competence of the personnel that the tenderer has at his disposal and can use under the contract, even if the experience has been worked up while the personnel have provided the services for another tenderer.
Criterion : Technicians or technical bodies to carry out the work
Description : Tenderers shall have sufficient capacity to carry out the assignment within the stated limits and deadlines and be able to provide resources at our disposal who have the necessary competence and experience in the disciplines.  This can be documented by an account of how the tenderer shall ensure sufficient capacity for the execution of the procurement/A description of the professional units and professional personnel that the tenderer has at its disposal for fulfilment of the contract.
Criterion : Environmental management measures
Description : Tenderers are required to have environmental management measures suitable for the delivery's environmental objectives, environmental properties, complexity and risk. This can be documented by a description of the tenderer's environmental management measures. If a tenderer is certified in accordance with ISO 14001, EMAS or Miljøfyrtårn or equivalent, it is sufficient to enclose a copy of a valid certificate provided that the environmental management measures are covered by the certification scheme.
Criterion : Measures for ensuring quality
Description : Tenderers are required to have a quality assurance system suitable for the delivery ́s complexity, risk and aim. This can be documented by a description of the tenderer's quality assurance methods. If a tenderer is certified in accordance with ISO 9001 or equivalent quality assurance certifications, it is sufficient to enclose a copy of a valid certificate.

5.1.11 Procurement documents

Deadline for requesting additional information : 28/08/2025 22:00 +00:00
Address of the procurement documents : https://tendsign.com/doc.aspx?MeFormsNoticeId=59557

5.1.12 Terms of procurement

Terms of submission :
Electronic submission : Required
Languages in which tenders or requests to participate may be submitted : Norwegian
Electronic catalogue : Allowed
Advanced or qualified electronic signature or seal (as defined in Regulation (EU) No 910/2014) is required
Deadline for receipt of tenders : 04/09/2025 10:00 +00:00
Deadline until which the tender must remain valid : 190 Day
Information about public opening :
Opening date : 04/09/2025 11:00 +00:00
Place : Asker
Terms of contract :
The execution of the contract must be performed within the framework of sheltered employment programmes : No
Electronic invoicing : Required
Electronic ordering will be used : yes
Electronic payment will be used : yes

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 : Ringerike, Asker og Bærum tingrett -
Information about review deadlines : ENA
Organisation providing more information on the review procedures : Asker kommune -

8. Organisations

8.1 ORG-0001

Official name : Asker kommune
Registration number : 920125298
Department : Anskaffelser
Postal address : Postboks 353
Town : Asker
Postcode : 1372
Country subdivision (NUTS) : Akershus ( NO084 )
Country : Norway
Contact point : Tommy Hestem
Telephone : 66 90 90 00
Roles of this organisation :
Buyer
Organisation providing more information on the review procedures

8.1 ORG-0002

Official name : Ringerike, Asker og Bærum tingrett
Registration number : 926 725 963
Postal address : Postboks 578
Town : Sandvika
Postcode : 1302
Country subdivision (NUTS) : Akershus ( NO084 )
Country : Norway
Telephone : 67 57 65 00
Roles of this organisation :
Review organisation

10. Change

Version of the previous notice to be changed : 864592fb-3700-427e-858a-1e64521b8e60-01
Main reason for change : Information updated
Description : The tender deadline has been extended because the processing of the choice of auditors is planned by the Municipal Council in November 2025.

10.1 Change

Section identifier : LOT-0000
Notice information
Notice identifier/version : e9d8ac92-4d8c-465a-81ff-6c8489d1f7d2 - 01
Form type : Competition
Notice type : Contract or concession notice – standard regime
Notice dispatch date : 03/06/2025 12:54 +00:00
Notice dispatch date (eSender) : 03/06/2025 13:04 +00:00
Languages in which this notice is officially available : English
Notice publication number : 00365446-2025
OJ S issue number : 107/2025
Publication date : 05/06/2025