The Kirkkonummi Municipal Audit Board requests bids for Chapter 14 of the Municipalities Act (410/2015), the audit of subsidiaries belonging to the Municipality Group (1141/2015) and other audit services in accordance with this invitation to tender and its annexes 3).

The service subject to the offer is for the financial years 2019-2021 as well as the options for the financial years 2022 and 2023 as described in the description of the extension of contracts section of the invitation to tender.

This invitation to tender is published on the tender service.fi, in the HILMA system of the Ministry of Employment and the Economy (www.hankintailmoitus.fi), in the Supplement to the Official Journal of the European Union (S series) and in the TED database.

The purpose of the auditing service to be procured is to ensure that the municipal group acts in accordance with the laws and regulations and to fulfill the statutory auditing obligation to the client under the terms and conditions specified in this invitation to tender and its annexes.

In addition to the terms and conditions of the contract, the tenderer is required to comply with relevant laws, regulations, and governmental regulations, as well as recommendations regarding the service subject to the contract, such as the Public Accounting Standards of the JHTT Association (available at https://www.jhtt.fi/15). as well as the rules applicable in the municipality of Kirkkonummi and its subsidiaries, such as the municipality's bylaws, corporate guidelines, auditing rules (the instructions of the municipality of Kirkkonummi can be found at https://www.kirkkonummi.fi/annual-guidance-and-strategies).

The procurement unit for this acquisition is the Municipality of Kirkkonummi. Pursuant to section 122 of the Municipal Act, a municipal audit firm shall be elected as the auditor of a municipal subsidiary unless there is a justified reason for organizing the audit. On the proposal of the Audit Board, the Kirkkonummi Municipal Council selects an audit firm for the Kirkkonummi Municipal Group. The municipality of Kirkkonummi prepares a plan for its subsidiaries to appoint audit candidates to their subsidiaries for decision to be taken by the subsidiary in the Annual General Meeting.