Pursuant to the Municipal Act, the board is the auditor's client for auditing the annual accounts. The audit shall include:

• Audit of the annual accounts;

• Interim control;

• Advisory work in the context of the natural advisory function;

• Delivery of partial statements;

• Reports and discussions required in the context of previous points;

• Advice on tax matters;

• Control and judgment of municipal subsidies.

For the specification of the work, see Annex A Schedule of Requirements.

For the duration of 1 October 2023 to 1 October 2027, the Contracting Authority wishes to conclude an Agreement with one (1) professional and reliable Economic Operator for the performance of the Service for the duration of 1 October 2023 to 1 October 2027 with the option of extension by the Contracting Authority for the performance of the Service, whereby the work (including extension) relates to the audit years 2023 to 2028.