Poland – Financial auditing services – Performance by an authorised entity of an audit of the financial statements of the Bank Guarantee Fund for the years 2026–2029

Opportunity description

1. The subject matter of the contract is the audit of the annual financial statements of the Bank Guarantee Fund for 2026, 2027, 2028 and 2029, comprising a preliminary audit for each financial year and a substantive audit for each financial year, as well as the performance of procedures relating to the condensed financial statements of the Bank Guarantee Fund prepared on the basis of the audited annual financial statements attached to the Annual Reports of the Bank Guarantee Fund for 2026, 2027, 2028 and 2029; 2. The legal basis for subjecting the financial statements of the Bank Guarantee Fund to an audit is Article 313(2) of the Act of 10 June 2016 on the Bank Guarantee Fund, the deposit guarantee scheme and compulsory restructuring (consolidated text: Journal of Laws of 2025, item 643, as amended); 3. The audit of the financial statements of the Bank Guarantee Fund and the performance of the procedure relating to the condensed financial statements shall be carried out in particular in accordance with: a) the Act of 29 September 1994 on Accounting (Journal of Laws of 2026, item 512) (hereinafter the “Accounting Act”), b) the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight (Journal of Laws of 2025, item 1891) (hereinafter: the “Act on Statutory Auditors”), c) national auditing standards within the meaning of Article 2(22) of the Act on Statutory Auditors.; 4. The purpose of the audit is for the statutory auditor to express an opinion as to whether the financial statements of the Bank Guarantee Fund for a given financial year: a) present a true and fair view of the assets and financial position of the Bank Guarantee Fund, the financial results of its operations and cash flows for the financial year ended on the given date, in accordance with the Regulation of the Minister of Finance of 9 December 2016 on the specific accounting principles of the Bank Guarantee Fund (Journal of Laws of 2021, item 924), the Accounting Act, the implementing provisions issued thereunder and the adopted accounting principles (policy); b) comply, in all material respects as to form and content, with the legal provisions applicable to the Bank Guarantee Fund and with the statutes of the Bank Guarantee Fund; c) have been prepared, in all material respects, on the basis of properly maintained accounting records in accordance with the provisions of Chapter 2 of the Accounting Act.; 5. The purpose of the procedures relating to the condensed financial statements is to present an opinion stating whether the condensed financial statements, which were prepared on the basis of the audited financial statements of the Bank Guarantee Fund, are consistent, in all material respects, with those financial statements.; 6. The compliance of the financial statements of the Bank Guarantee Fund must be assessed against the legal framework in force in the year for which the audit is conducted.; 7. The Contracting Authority requires that, when auditing the annual financial statements of the Bank Guarantee Fund or performing procedures relating to the condensed financial statements of the Bank Guarantee Fund prepared on the basis of the audited annual financial statements attached to the Annual Reports of the Bank Guarantee Fund, the Contractor shall in particular: a) fulfil the obligations prior to accepting or continuing an audit engagement referred to in Article 74 of the Act on Statutory Auditors; b) maintain the professional scepticism referred to in Article 68(2) of the Act on Statutory Auditors; c) comply with the principles of professional ethics and remain independent in accordance with Article 69 of the Act on Statutory Auditors; d) observe the statutory auditor’s duty of confidentiality referred to in Article 78 of the Act on Statutory Auditors; e) comply with the requirements concerning the issuance of the audit report referred to in Article 83 of the Act on Statutory Auditors; f) prepare the audit documentation referred to in Article 68(1) of the Act on Statutory Auditors, meeting the requirements contained in National Standard on Auditing 230 – Audit Documentation; g) comply with other national auditing standards applicable to the performance of the contract for the Bank Guarantee Fund; h) comply with its own established policies and procedures, the development and implementation of which arise from Article 64 of the Act on Statutory Auditors.; 8. The Contractor must satisfy the condition of independence from the Bank Guarantee Fund in accordance with the Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), which—pursuant to Resolution No 207/7a/2023 of the National Council of Statutory Auditors of 17 December 2023 on establishing the principles of professional ethics for statutory auditors—constitutes the principles of professional ethics for statutory auditors referred to in Article 30(2)(3)(c) of the Act on Statutory Auditors. 9. The Contracting Authority requires the Contractor, throughout the entire period of performance of the subject matter of the contract, to maintain civil liability insurance against damage, as referred to in Article 53 of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, which may arise in connection with the business activity related to the subject matter of the contract.; 10. A detailed description of the subject matter of the contract and the detailed terms and conditions and rules for contract performance have been specified in the Draft Contractual Provisions constituting Annex No 1 to the SWZ. Procedure: open. Review the original TED notice for the complete requirement, lots, amendments and attachments.