A total number of 7 audits are for tender. These are divided into 3 clusters. The contract is solely for the 2014 audits. The audits are to be carried out in accordance with relevant legal and regulatory requirements and international auditing standards (UK and Ireland). These audits should be sufficient to produce an audit report for certification by the Comptroller and Auditor General. The audits will be carried out in a number of locations in the Republic of Ireland. A list of the audits, their location and submission dates for completed audit files are specified in Appendix A of the invitation to tender attached.