Provision of external audit services to the European Court of Auditors

The European Court of Auditors (ECA) has launched an open tender (ECA/2026/OP/0004, TED ref 218303-2026) for external audit services covering the statutory audit of the ECA annual accounts for 2026–2029 and agreed-upon procedures on selected sample transactions. The contract is estimated at €310,000 excluding VAT for an initial 48-month period with a possible 12-month renewal, and tenders must be submitted electronically via the EU Funding & Tenders Portal by 07/05/2026 16:00 Europe/Luxembourg. Award will be by best price-quality ratio (quality 60%, price 40%) and bidders must meet selection and technical requirements including statutory audit authorisation, minimum turnover, and specified team profiles (lead auditor with 10+ years and IPSAS experience). The procedure imposes exclusion criteria under Article 138 of the Financial Regulation and strict data protection obligations requiring processing within the EU/EEA.

What it funds

Scope

Service contract to provide external audit of the ECA annual accounts for financial years 2026-2029 (with an optional one-year renewal) and agreed-upon procedures examining selected sample transactions; work to be performed in accordance with International Standards on Auditing (ISAs) and IPSAS-based accounts.

Estimated value:€310,000 (total estimated value for the initial period and renewal) ¹

1. 1Who can apply: economic operators (natural or legal persons), including joint tenders; registration in the Participant Register (PIC) and EU Login / eSubmission account required
2. 2Contract type: services; open procedure; award by best price-quality ratio
3. 3Minimum technical requirements: statutory auditor lead (≥10 years), team members with IPSAS experience, IT audit expertise (CISA advantage), language level English C1

Contract duration:initial 4 years plus option to extend 1 year (maximum 60 months). Tender must include specified administrative, technical and financial annexes (Annexes 1–9). The ECA rejects variants; confidentiality, data protection and processing inside EU/EEA are mandatory.

Footnotes

1. 1Full procurement documents, invitation to tender, draft contract and annexes are available on the Funding & Tenders Portal: ECA tender page

Summary

The European Court of Auditors (ECA) has published an open call for tenders (procedure identifier ECA/2026/OP/0004; TED reference 218303-2026) to award a single service contract for external audit services covering the statutory audit of the ECA annual accounts for financial years 2026-2029 (initial duration 4 years) with the possibility of one renewal year (maximum total duration 5 years). The contract includes: statutory audit opinion on the Court’s financial statements prepared under IPSAS and agreed-upon procedures examining selected sample transactions each year. Estimated total value: €310 000 (exclusive of VAT) for the full contract period (initial 4 years plus optional 1-year extension). Submission is electronic only via the EU eSubmission system in the Funding & Tenders Portal F&T Portal ¹.

Key dates and milestones

1. 1TED publication / procurement documents published: 30 March 2026
2. 2Deadline for questions to contracting authority (last date contracting authority bound to reply): 30 April 2026 (23:59 Europe/Luxembourg)
3. 3Deadline for receipt of tenders (Electronic via eSubmission): 07 May 2026, 16:00 Europe/Luxembourg
4. 4Public opening of tenders (virtual): 08 May 2026, 10:00 Europe/Luxembourg
5. 5Date range of contract services: audits for financial years 2026, 2027, 2028 and 2029; contract start upon signature and runs up to a maximum of 60 months (4 + 1 possible renewal)

Who can apply and eligible applicant types

Eligible applicants:statutory audit firms and economic operators able to deliver statutory audit and internal control system audits (including IT/IT security audit capability). Specific legal/eligibility rules: participation is open to any natural or legal persons within the scope of the EU Treaties and international organisations; also open to natural and legal persons established in third countries only where a special agreement on public procurement with the EU permits access. Tenderers may submit as sole tenderer or as a group (joint tender). Subcontracting is permitted but identified subcontractors whose share exceeds 10% or whose capacities are used for selection must be declared and provide commitment letters. Typical eligible applicant types include: auditing firms (Big Four and national firms), SMEs and large enterprises providing audit services, professional audit networks, consortia of audit firms, accredited statutory auditors, and audit departments within consortiums. Individuals cannot be sole tenderers unless the procurement documents allow natural persons; the tender specifications emphasize organisations with statutory audit authorisations.

Funding type and contract nature

Primary financial mechanism:procurement / service contract (direct contract) to supply external audit services. Nature of contract: services. Award method: best price-quality ratio with quality weighted 60% and price 40%.

Consortium requirement

Consortium allowed but not mandatory. The procedure accepts single tenderers or joint tenders (groups). Where a joint tender is submitted, a group leader must be appointed and all members assume joint and several liability. The tender may rely on subcontractors or on other entities’ capacities (with required commitment letters).

Geographic eligibility / beneficiary scope

Primary geographic eligibility:EU Member States (entities established within scope of the EU Treaties). Participation is also open to natural and legal persons established in third countries provided those countries have special procurement agreements with the EU. The tender documents specify that personal data processing and data hosting must remain inside the EU/EEA; data processing outside the EU/EEA is not allowed.

Target sectors and services requested

Target sector:auditing services / public sector financial audit. The main CPV: 79212000 Auditing services (additional CPV 79212300 Statutory audit services). The contract requires IPSAS-based statutory audit of annual accounts, assurance on internal control, and agreed-upon procedures on selected sample transactions (administrative expenditure items). IT audit capability and knowledge of internal control systems, including IT security, are required.

Expected project stage and maturity

Project stage:operational service delivery (service execution / delivery of audits, reports and presentations). The contract covers execution, on-site or remote audit visits, drafting and finalising audit reports and factual findings, and presenting results to the Secretary General and relevant committees.

Funding amount and financial scope

Estimated total value:€310 000 (estimated total value for the contract – excluding VAT). This figure covers the initial 4-year period plus the possible 1-year renewal (maximum contract duration 60 months). All prices must be in EUR, exclusive of VAT, and all-inclusive (no reimbursable variable costs).

Application and submission

Application type:open procedure, electronic submission only via the EU eSubmission system accessed through the Funding & Tenders Portal. A valid EU Login account and Participant Identification Code (PIC) are required. Tenderers must upload the full set of documents via eSubmission before the deadline. Tenders in any of the 24 official EU languages are accepted; the official procurement documents are in English and English is used as the working language for the contract.

Address for submission:Electronic eSubmission through the Funding & Tenders Portal at webgate.ec.europa.eu F&T Portal ¹.

Nature of support and contract payment

Beneficiaries will receive monetary compensation under a service contract (direct payments against invoices). No grants, equity or loans are involved. All prices must be fixed-price, all-inclusive; travel and other costs must be included in the fixed price (no separate reimbursable variable costs). Invoicing must follow the e-invoicing rules specified in the contract (ePrior / PEPPOL).

Selection and award / evaluation process

Procedure type:Open procedure. Award method: best price-quality ratio. Quality weighting: 60% (technical approach and methodology 40 points; team composition and organisation 40 points – total 80 quality points). Price weighting: 40% (score based on the cheapest price and proportional scoring). Minimum technical threshold to reach the final evaluation stage: 20 points (out of 40) in quality sub-criteria overall thresholds noted in the tender specifications.

1. 1Quality evaluation: two main categories: Technical approach and methodology (40 points) and Composition of team and organisation of the work (40 points). Detailed sub-criteria and thresholds are in Part 1 Administrative Specifications and Part 2 Technical Specifications.
2. 2Price evaluation: bidders must complete Annex 8 (financial offer form) – price for 1 year and total price for 5 years (initial 4 years + 1 possible renewal).
3. 3The final score formula: Score = (cheapest price / price of tender X) * 40 + (total quality score of tender X / 80) * 60. Tender ranked first under this calculation and fulfilling all minimum requirements will be awarded.

Selection and exclusion criteria (summary)

Mandatory exclusion and selection checks:tenderers must submit the Declaration on Honour (Annex 2) covering exclusion criteria under Article 138 of the Financial Regulation. Selection criteria include legal/regulatory capacity, economic and financial capacity and technical and professional capacity. Minimum economic threshold: average annual turnover in the field of statutory audit over the last 3 financial years must be at least €175 000 (checked at sole tenderer or each group member). Technical minima include statutory audit authorisation, at least three years’ proven experience in statutory audits and audit of internal control systems (including IT), and execution in the last 3 years of at least five contracts/projects as statutory auditor of accounts with at least one at national or international public body using IPSAS (Annex 6).

Team and personnel requirements (minimum technical requirements)

1. 1Main responsible person: statutory auditor with at least 10 years recent professional experience in external audit and assessment of internal control systems.
2. 2At least one team member with minimum 5 years audit experience and with audits carried out on accounts prepared under IPSAS.
3. 3Remaining team members: audit professionals with at least 3 years’ audit experience.
4. 4At least one team member must have public sector audit experience.
5. 5At least one team member with IT audit expertise (CISA preferred/advantageous).
6. 6All proposed team members must have excellent English (CEFR level C1) for oral and written production; CVs proposed in the tender are binding and cannot be replaced after submission without prior approval.

Deliverables and working arrangements

Each audit mission (for each audited year) includes:initial kick-off meeting and audit timetable; on-site or remote audit visits; draft audit reports; presentations to the Secretary-General and Internal Audit Committee; final reports (auditor’s opinion on the financial statements, assurance report on internal control and factual findings on sample transactions). Deliverables must be provided both electronically and on paper (3 printed copies) and in specific file formats (Word for text, Excel for tables). The contractor must keep to specified deadlines: draft reports by 15 April (year n+1) and final reports by 25 April (year n+1) under the indicative timetable; presentations occur in April and the Internal Audit Committee presentation in June/July as specified in the technical specifications.

Data protection and security

Data protection compliance is mandatory. The contractor must comply with Regulation (EU) 2018/1725 and Regulation (EU) 2016/679 where applicable. Key obligations: process personal data only for audit purposes, process data within the EU/EEA (no processing outside EU/EEA is allowed), implement appropriate technical and organisational measures (Article 32 GDPR equivalent), designate a DPO or contact point, retain full audit trail of accesses, notify personal data breaches without undue delay, provide lists and prior approval of subcontractors who will process personal data, ensure staff training and confidentiality declarations. Annex 7 must be completed in the tender and contains the data protection assurance measures checklist.

Documents required (mandatory list and templates)

The procurement documents include a set of mandatory annexes and templates which must be completed and uploaded via eSubmission as specified in Annex 1 of the Administrative Specifications. Mandatory documents and templates include:

1. 1Invitation to tender / Invitation letter (published with procurement documents)
2. 2Part 1 Administrative Specifications (including Annex 1 list of documents to be submitted)
3. 3Part 2 Technical Specifications (detailed technical requirements and deliverables)
4. 4Draft Direct Service Contract (contract template to be signed by the winning bidder)
5. 5Annex 2: Declaration on Honour on exclusion & selection criteria (mandatory)
6. 6Annex 6: Project reference form (T2) – list of minimum 5 relevant contracts/projects carried out in last 3 years and evidence (selection criterion T2)
7. 7Annex 7: Data protection assurance measures (must be completed – mandatory)
8. 8Annex 8: Financial offer form (price offer form – mandatory; price per year and total price for 5 years to be provided; all-inclusive price, exclusive of VAT)
9. 9Annex 9: Requirements / profiles of the proposed team (CVs and evidence of minimum profile requirements; Annex 9 must be completed)

Forms are structured in the procurement package and must be returned exactly as required. Annex 8 is the financial offer form where the tenderer enters the price for 1 year (A) and the total price for 5 years (A x 5 = initial 4 years + 1 possible renewal). Annex 6 is the project reference form for T2 and requires contract references, values, performance places, period and confirmation whether any referenced contract covered statutory audit for a national or international public body under IPSAS. Annex 9 is a conformity checklist for team profiles and exact page references in the tender where proof is located.

Submission, language and signature rules

Tenders must be submitted electronically through eSubmission before the deadline. The tender must contain all documents listed in Annex 1. Documents that require a signature can be signed electronically (qualified electronic signature QES is recommended) or hand-signed. The Declaration on Honour must be submitted (Annex 2). The Contracting Authority may request original signed documents at later stages if needed.

Evaluation stages and number of stages

Application stages (summary):1) Electronic submission and administrative compliance check; 2) Exclusion and selection criteria verification (Declaration on Honour + possible request for evidence); 3) Technical evaluation and scoring against award/quality criteria; 4) Price evaluation and ranking, clarifications, and award decision; 5) Request for supporting evidence from the presumed successful tenderer and contract signature. In practice applicants pass through up to 4 to 5 stages to obtain the contract (administrative check, exclusion/selection, technical scoring, price ranking, award and final verification).

Success rates and competitiveness

Success rate:Not published. This is an open EU-level procurement and is competitive. The contracting authority will evaluate all compliant tenders against strict minimum requirements and quality/price award criteria. Tenderers should expect a competitive process and prepare complete, well-supported technical submissions with evidence for selection criteria (Annex 6) and team CVs (Annex 9).

Co-funding and financial requirements

There is no requirement for co-funding from tenderers. The contract is a service contract paid by the contracting authority. Tenderers must present evidence of financial capacity if requested (for example turnover and audited financial statements) but no co-funding is required or envisaged.

Templates and application form structure (outline)

The procurement package contains mandatory templates and structured annexes. Applicants must complete and upload the relevant forms and documents in the correct eSubmission sections. The principal templates are:

1. 1Annex 2 Declaration on Honour on exclusion and selection criteria: completed and signed by each involved entity required.
2. 2Annex 6 Project reference form (T2): table with fields for contract reference, performance place, start/end dates, contract value in EUR, client name, contact person, description of contract and explicit indication whether the contract covered statutory audit at a national or international public body using IPSAS.
3. 3Annex 7 Data protection assurance measures: checklist with Yes/No/N.A. and comments covering controller/processor status, GDPR compliance, DPIA, data breach handling, third-party sharing, prohibition of processing outside EU/EEA, security measures, staff training, retention and deletion commitments.
4. 4Annex 8 Financial offer form: required price matrix for price per 1 year (A) and total for 5 years (A x 5). Must be provided in EUR exclusive of VAT and signed by authorised representative. Prices must be all-inclusive and fixed for the first year; price revision rules apply for following years as per contract.
5. 5Annex 9 Profiles of proposed team: conformity checklist mapping each minimum profile requirement (main responsible statutory auditor 10+ years, at least one member 5+ years IPSAS audit experience, remaining 3+ years experience, public sector experience, IT audit expertise, English level C1) to CV pages included in the technical offer.

Annex 1 (list of documents to be submitted) sets out exactly which involved entities must provide which documents and where to upload in eSubmission. The tender must include a Technical Tender document answering award criteria in detail and the Financial Tender (Annex 8).

Practical recommendations for applicants

1. 1Register early in the Participant Register to obtain your PIC and ensure EU Login access and eSubmission testing well before the deadline.
2. 2Carefully follow Annex 1 (list of documents) and place attachments in the correct eSubmission sections; incomplete submissions risk rejection.
3. 3Ensure Annex 6 provides at least 5 relevant statutory audit references in the last 3 years, including one reference to a national or international public body with IPSAS-based financial statements.
4. 4Complete Annex 7 (data protection) thoroughly and identify any subcontractors or third parties with proposed roles and locations; remember: personal data processing outside EU/EEA is not allowed.
5. 5Prepare the team CVs to meet Annex 9 minimum profile requirements and ensure the main responsible statutory auditor meets the 10+ years requirement; CVs proposed are binding.
6. 6Price the offer as an all-inclusive fixed price (Annex 8) in EUR exclusive of VAT and ensure travel, meetings and deliverables costs are included in that price.
7. 7Keep documentary evidence for selection and exclusion checks ready for quick submission if requested by the contracting authority.
8. 8Attend (virtually) the public opening if you wish; you must register for attendance as described in the Invitation to Tender.

Specific contractual and compliance notes

Conflict of interest and independence rules are strict:the contractor must be independent of the Court and cannot have other commercial relationships with the Court for the contract duration. The contractor must sign confidentiality and absence of conflict of interest declarations for all personnel and subcontractors. Security/access conditions and staff badges apply for on-site visits; security clearances may be required and costs borne by the contractor. Environmental, equal opportunities and fraud prevention clauses from the tender specifications apply and must be respected throughout contract execution. The draft contract sets penalties for late or deficient deliverables (€100 per calendar day) and allows termination for cause and other remedies.

Contact and procurement documents

All procurement documents (Invitation to tender, Administrative and Technical specifications, Draft Direct Service Contract, Annexes 1 to 9 and the Financial Offer form) are published on the Funding & Tenders Portal call page for this tender. Questions must be submitted via the Portal Questions & Answers facility before the question deadline; contracting authority may decline to answer questions submitted less than six working days before the tender deadline. The contracting authority email for administrative queries is eca-procurement.service@eca.europa.eu. The contracting authority is the European Court of Auditors, rue Alcide De Gasperi 12, L-1615 Luxembourg.

Final summary

This tender is a competitive open procurement by the European Court of Auditors to appoint an independent external auditor for statutory audits of the Court’s annual accounts for financial years 2026-2029 and to perform agreed-upon procedures on selected sample transactions each year. The contract is a service contract (estimated €310 000), procured under an open procedure with award on best price-quality ratio. Eligible applicants are audit firms or consortia with statutory audit authorisations, proven IPSAS experience and strong capabilities in audit of internal controls and IT audit. Bidders must submit a full technical and financial tender by electronic submission, meet strict exclusion and selection criteria (including minimum turnover and past experience), and comply with strict data protection and independence requirements. The procurement documents provide the exact annex templates (Annexes 1 to 9) and the draft contract; tenderers must complete those templates exactly as instructed and be ready to provide supporting evidence on request. Interested parties should register on the Funding & Tenders Portal, prepare all required annexes (Declaration on Honour, financial offer, project references, data protection measures, team CVs), and submit a high-quality technical offer addressing the award criteria with a detailed methodology and clear staffing and continuity arrangements. Full procurement documents and eSubmission portal link are available on the F&T Portal F&T Portal ¹.

Footnotes

1. 1Procurement documents, templates and submission are available on the European Commission Funding & Tenders Portal tender page for ECA/2026/OP/0004: ec.europa.eu. Electronic submission is through eSubmission and a valid EU Login / PIC is required.

Opportunity Overview

This is an open tender procedure (ECA/2026/OP/0004) launched by the European Court of Auditors (ECA) for the provision of external audit services. The contract covers the statutory audit of the ECA's annual accounts for the years 2026-2029 and the examination of up to three randomly selected sample transactions per year using agreed-upon procedures. The estimated total value is €310000 (excluding VAT) for a maximum duration of 60 months (initial 48 months plus one optional 12-month renewal). TED reference: 62/2026 218303-2026.

Key Dates and Milestones

• TED publication date: 30/03/2026
• Deadline for questions: 30/04/2026 23:59 Europe/Luxembourg
• Deadline for receipt of tenders: 07/05/2026 16:00 Europe/Luxembourg
• Public opening: 08/05/2026 10:00 Europe/Luxembourg

Eligibility and Who Can Apply

Open to all natural and legal persons within the scope of the EU Treaties and international organisations. Participation is also open to entities established in third countries with relevant agreements. Tenders must be submitted electronically via the EU Funding & Tenders Portal requiring EU Login and Participant Identification Code (PIC) registration. Joint tenders and subcontracting are permitted under specified conditions. No variants allowed.

Exclusion Criteria

Tenderers must not be in exclusion situations per Article 138 of the Financial Regulation, including bankruptcy, tax/social security breaches, grave professional misconduct, fraud, corruption, terrorism-related offences, or significant deficiencies in prior EU contracts. Declaration on Honour required (Annex declaration-of-honour-tenders). Remedial measures may apply for some situations.

Selection Criteria

• Legal/regulatory capacity: Proof of trade register enrolment and authorisation for statutory audits.
• Economic/financial: Average annual turnover in statutory audits >=€175000 over last 3 years; professional risk indemnity insurance.
• Technical/professional: Authorisation for statutory audits (T1); 3+ years experience with 5+ contracts, including 1 IPSAS public body audit (T2, Annex 6); CAATS IT tools (T3); ISA-compliant quality procedures (T4); GDPR/2018/1725 compliance (T5, Annex 7).

Contract Value and Pricing

Estimated Value:€310000 total (excluding VAT) for up to 5 years. Fixed all-inclusive annual price x5 (Annex 8). Prices in EUR, VAT-exempt. No reimbursable expenses; all costs (travel, overheads) included. Price revision possible annually from year 2 using HICP index.

Team Requirements

Team must meet minimum profiles (Annex 9, Technical Specs point 4):Main auditor (10+ years statutory audit/internal controls); 1 IPSAS auditor (5+ years); others (3+ years); public sector experience; IT audit expertise (CISA advantage); C1 English. Profiles fixed post-award; changes require ECA approval.

Award Criteria

Best price-quality ratio. Technical offer evaluated on efficiency, risk identification, methodology detail, outputs, team organisation, business continuity (max 80 points, min 20 to proceed).

Submission Requirements

1. 1EU Login account and PIC registration.
2. 2Electronic submission via eSubmission on Funding & Tenders Portal.
3. 3Documents: Declaration on Honour; technical tender; financial offer (Annex 8); Annexes 6-9; evidence as specified (Annex 1 list).
4. 4Max 200 attachments (<50MB each); supported formats per system requirements.

Key Contract Conditions

• Direct service contract; no framework.
• Duration: 48 months initial +12 months renewal (9 months notice).
• Payments: Yearly upon deliverables approval (30 days).
• Penalties: €100/day delay; quality failures treated as delays.
• Data protection: Strict GDPR/2018/1725 compliance (Annex 7); no EU/EEA data transfer.
• Security: Compliance with ECA rules; no conflicts with ECA.
• IP: ECA owns results; pre-existing rights licensed.
• Termination: Convenience (9 months notice); other grounds per standard clauses.

Documents Available

• Invitation to Tender.
• Administrative Specifications.
• Technical Specifications.
• Annexes 6-9, Declaration on Honour, Draft Contract, Financial Offer.

Full documents downloadable from EU Funding & Tenders Portal. Subscribe for updates/Q&A. Contact: eca-procurement.service@eca.europa.eu.

Additional Considerations

No prior ECA commercial relationships allowed during contract. EMAS environmental compliance required. Audits per ISAs/IPSAS. Sample checklists available on request.

Footnotes

1. 1All details from primary source EU Funding & Tenders Portal and TED notice. Verify latest via official links as dates are in 2026.