Czechia – Statutory audit services – Auditorské služby na období 2027–2030

The subject of the public procurement contract is the provision of audit services (statutory audit) for the central contracting authority and the contracting authority for the calendar years 2027, 2028, 2029 and 2030, and that in the scope and under the conditions set out in this tender documentation and its annexes (hereinafter also referred to as “ZD”).

Scope of services provided:

1. Mandatory audit and verification of the annual report including verification of prudent banking data for the calendar years ending 31 December 2027, 2028, 2029, 2030. Required for the central contracting authority and the contracting authority. Verification of the proper individual financial statements prepared in accordance with International Financial Reporting Standards (IFRS). Required for the central contracting authority and the contracting authority.

2. For the central contracting authority, the annual report will also include a proper consolidated financial statement, prepared in accordance with IFRS.

3. Verification of extraordinary or interim financial statements, prepared in accordance with IFRS. Required for the central contracting authority and the contracting authority.

4. Confirmation of the accounting of receivables. Required only for the central contracting authority.

5. Preparation of the MiFiD report (report on the appropriateness of measures taken to protect the customer's property). Required only for the contracting authority.

6. Verification of the amount of supportive loans. Required only for the contracting authority.

7. Verification of the item of state subsidy to losses from supported financing. Required only for the contracting authority.

8. Preparation of the AUP letter. Only for the central contracting authority.

9. Comfort letter – update of the EMTN programme. Only for the contracting authority.

10. Comfort letter – new bond issue. Only for the contracting authority.

11. Bring down letter. Only for the contracting authority.

12. Verification of the bank's management and control system (only in the event of a need for the central or contracting authority in the sense of point 4.4 of this ZD).