Tenders Are Invited For Accounting, Auditing And Fiscal Services - Audit Of The Annual Financial Statements Including The Management Report Of The City Of Hennef (Sieg) - Audit

Accounting, Auditing And Fiscal Services - Audit Of The Annual Financial Statements Including The Management Report Of The City Of Hennef (Sieg) - Audit. The Order Is Issued For The Audit Of The 2026 Annual Financial Statements. Commissioning A Company That Has Already Audited For The City Of Hennef In The Past Is Only Possible If Fewer Than 3 Financial Statements Were Recently Audited In A Row Or If At Least 3 Annual Financial Statement Audits Were Carried Out By Other Companies After The Last Audit. A Maximum Of 4 Extensions Of One Year Each Are Possible Under The Following Conditions: ? No More Than 5 Annual Financial Statements May Be Audited By An Auditor Or An Auditing Firm In A Row; ? The Contract Will Be Extended In Writing By December 31St. Of The Year For Which The Examination Is To Be Carried Out, ? Neither Contractual Partner Has Communicated In Writing By The Aforementioned Date That An Extension Of The Contract Is Not Desired; The Audit Is Carried Out On The Basis Of The General Terms And Conditions Of Engagement For Auditors And Auditing Firms And In Compliance With The German Principles Of Proper Auditing Established By The Institute Of Auditors In Germany E.V. (Idw). The Test Reports Must Be Prepared In Accordance With The Legal Requirements Of The Nrw Municipal Code, The Komhvo Nrw And The Commercial Code.