Tenders Are Invited For Auditing Services – Revision Of Financial Statements For 2027 And 2028

Auditing Services – Revision Of Financial Statements For 2027 And 2028. Audit Of The Consolidated Financial Statements For The Hep Group, Audit Of The Reports Of Hep D.D. And Subsidiaries Of The Hep Group For 2027 And 2028. Hep D.D. In Accordance With The Law On Public Procurement, Is Obliged To Conduct A Public Procurement Procedure For The Audit Services It Procures. Hep D.D. Is A Subject Of Public Interest Based On Art. 43. Paragraph 2. Of The Act On Auditing Is Obliged To Contract A Statutory Audit With At Least Two Mutually Independent Audit Companies, And Such A Statutory Audit Results In The Submission Of A Joint Audit Report From Article 58A Of The Act. Pursuant To Article 20. According To The Accounting Act, Annual Separate And Consolidated Financial Statements Of Entities Of Public Interest And Large And Medium-Sized Enterprises That Are Not Of Public Interest Are Subject To The Obligation To Audit Annual Financial Statements. With Regard To The Subject Of The Procurement, I.E. The Obligation Of The Client To Procure Audit Services From At Least Two Independent Audit Firms That Will Simultaneously, Jointly Carry Out A Legal Audit That Includes The Usual Stages Of The Organization Of Audit Work, Whereby The Audit Firms Divide The Work Between Them In A Balanced Way, Either According To Quantitative Or Qualitative Criteria, So That There Is No Duplication Of Work And Will Ultimately Submit A Joint Audit Report, It Is Clear That This Is One Job (The Subject Of Procurement) For Which One Audit Contract Should Be Concluded With Two, Mutually Independent Auditing Companies. Pursuant To The Law On Auditing, The Audit Service To Be Performed Jointly By Two Independent Auditing Companies Is One Service And As Such Is The Subject Of Procurement In The Sense Of The Law On Public Procurement. Furthermore, In The Procurement Documentation, Referring To The Provisions Of The Audit Act, It Should Be Determined That One Offer Is Submitted By Two Mutually Independent Companies. The Offers Submitted By The Interested Audit Companies In The Legal (Joint) Audit Procurement Process Will Be The Offers Of The Community Of Bidders In The Sense Of Article 3. Of The Law On Public Procurement, Which Stipulates That The Bidder Is The Economic Entity That Submitted The Offer, And The Economic Entity Is Defined, Among Other Things, As A Natural Or Legal Person, Including The Community Of Such Persons. This Way Of Implementing The Procurement Procedure Of The Legal Review For The Years 2027 And 2028 Is Based On The Joint Opinion Of The Ministry Of Finance And The Ministry Of The Economy Dated August 13, 2019. Related To The Method Of Procuring Legal Audit Services Jointly Performed By At Least Two Mutually Independent Audit Companies, When The Service Is Procured By Those Liable For The Application Of The Law On Public Procurement.