Denmark – Accounting and auditing services – Udbud af revisionsydelser

The procurement involves the revision of the Municipality in accordance with the Municipal Council Act § 42 in the form of mandatory audit and various additional services commencing from the 2027 financial year. The Municipality and its relations are described on the Municipality's website www.htk.dk, to which reference is made for further information. For clarification of the Municipality's audit and accounts, reference is made to the Municipality's annual accounts for 2026 with the accompanying statement of acceptance, see tender documents annexes 5 – 6. The Municipality's audit regulations are set out in tender documents annex 7. The Municipality's financial management is described in Principles for Financial Management, see tender documents annex 8. An overview of the IT systems used by the Municipality is set out in tender documents annex 3. The Municipality's current auditor is BDO Statsautoriseret Revisionspartnerselskab. An overview of payments to BDO Statsautoriseret Revisionspartnerselskab in the years 2024, 2025 and 2026 (to date) is set out in tender documents annex 14. The Municipality's requirements for audit services are set out in the specification of requirements and the Municipality's task description, see tender documents annexes 2 – 3, and the services that the Municipality makes available to the auditor are specified in tender documents annex 3. The contractual terms for audit services are set out in tender documents annex 1.