6
6 of 6 core insights found
Measures presence, not accuracy · documents remain authoritative
ScopeAdvicePoints of attentionSuitability requirementsAward criteriaTimeline
Type
Services
79000000-4 · Business services: leg
Estimated value
Not published
To deadline
-67d
Apr 10, 2026 · 17:00
Knock-outs
1
exclusion grounds
Award basis
Best price-quality ratio
3 criteria
Assess manuallyconfidence high
Municipality of Heusden is seeking an accountant for the audit of the annual accounts and other reports for the period 2026-2029. The assignment includes both the certification function and a natural advisory function.
Services · Open · European procedure
European1 exclusion groundsComplete timeline
CharacteristicsCPV 79ServicesEU tenderAccountantAccounting services
01What is being requested
The assignment concerns the audit over the financial years 2026 through 2029. The activities include the general certification function (including audit of the annual accounts, SiSa accountability and legality accountability), the natural advisory function and the issuance of specific audit reports. The agreement has an initial term of four (4) years with an option for three (3) extensions of one (1) year each.
The municipality requires the services of an accounting firm to perform the audit over the financial years 2026 through 2029.
1Accounting Services 2026-2029—
02Strategic insight
Strategic insight · AI analysis
<ul Ensure an accounting team that exactly meets the specific years of experience with municipal assignments for all mentioned functions. Emphasize the continuity of the team and the independent, critical role in the quality proposals. Take into account the natural advisory function and the necessity to proactively advise the audit committee.
03Points of attention
Important · 5
Team continuity: The municipality attaches great importance to the continuity of the audit team during the term of the agreement.Important
Formal requirements: Bids must be submitted via the vault in TenderNed.Important
Price indexation: Price adjustments for subsequent years are indexed annually based on the CBS index figure for business services (SBI M69.20).Important
Accountability threshold: The legality accountability threshold and approval tolerance amount to 2% of the total costs (excl. additions to reserves).Important
Dissolution: In the event of a change in the assigned partner or the primary responsible manager, the municipality is entitled to unilaterally dissolve the agreement within six months of the change.Important
04Can I take part?
Technical — The accounting team must consist of at least: Partner with extensive municipal experience; Manager RA with extensive municipal experience; Audit leader with at least three years of municipal experience; One or more assistant accountant(s) with at least one year of municipal experience.
Exclusion ground — No Russian involvement in the assignment according to Sanctions Regulation (EU) 833/2014 jo. 2022/576 (declaration via Annex 5).
05Exclusion grounds
Exclusion grounds (1)
- No Russian involvement in the assignment according to Sanctions Regulation (EU) 833/2014 jo. 2022/576 (declaration via Annex 5).
06Award criteria
Quality criterion 1 – Audit approachweight n/a
Quality criterion 2 – Natural advisory functionweight n/a
Priceweight n/a
The price must be indicated in € (excluding VAT), valid per the date of submission and fixed through the remuneration of activities for the year 2026.
07Process & timeline
Publication of tender
2026-02-24
Closing deadline for questions regarding the first memorandum of information
2026-03-10 vóór 10.00 uur
Publication of first memorandum of information
2026-03-17
Closing deadline for second memorandum of information
2026-03-24 vóór 10.00 uur
Publication of second memorandum of information
2026-03-30
Closing of tender period
2026-04-10 vóór 17.00 uur
Sending intention to award
Week 28
End of objection period
20 kalenderdagen na verzenden voornemen tot gunning
Final award
Week 31
Commencement date of agreement
2026-09-01
08Value in context
Estimate not published
The contracting authority did not publish an estimated value — common for a large share of contracts. The EU threshold for diensten is € 221.000, for reference.
09Likely competitors
#Likely bidderFitWins
1BDO Audit & Assurance B.V.SME9957×
2Pricewaterhousecoopers Accountants N.V.SME9854×
3Baker Tilly (Netherlands) N.V.SME9738×
4Yacht B.V.SME9656×
5Deloitte Accountants B.V.SME9644×
6YER Nederland B.V.SME9597×
10Tender documents
Bijlage 2 - ConceptovereenkomstdocxFeb 25, 2026 · 270 KB
Bijlage 1 - PrijzenbladxlsxFeb 25, 2026 · 62 KB
Bijlage 5 - Verklaring sanctiepakket RuslanddocxFeb 25, 2026 · 253 KB
Bijlage 4 - Verklaring referentie voor kerncompetentiedocxFeb 25, 2026 · 110 KB
Bijlage 6 - Format Nota van InlichtingendocxFeb 25, 2026 · 109 KB
Bijlage 3 - Algemene Inkoopvoorwaarden voor Leveringen en Diensten gemeente HeusdenpdfFeb 25, 2026 · 223 KB
TN570268 - EF16 Aankondiging van een opdracht - algemene richtlijn, standaardregeling 20260224105252pdfFeb 25, 2026 · 140 KB
uea_570268_20260224104637pdfFeb 25, 2026 · 338 KB
Aanbestedingsleidraad Accountantsdiensten gemeente HeusdenpdfFeb 25, 2026 · 442 KB
11Legal themes that may be relevant here
Advies 53> Europese openbare procedure voor een overheidsopdracht tot het verrichten van diensten bestaande uit (dagelijks en periodiek) scAdvies 59> Meervoudig onderhandse aanbestedingsprocedure met betrekking tot een opdracht voor de levering van postdiensten en bezorging. InAdvies 63> Meervoudig onderhandse aanbesteding voor het reinigen van wegen, straten en pleinen. Kan bij gunning op laagste prijs de indieniAdvies 48> Europese niet-openbare procedure voor werktuigkundige en elektrotechnische installaties van de nieuwbouw van een multifunctionelAdvies 222> Aanbesteding via een marktplaats. De Commissie bevestigt haar eerdere adviezen (waaronder 147) dat op een aanbestedende dienst d
12Frequently asked questions
What is the scope and duration of the assignment?
The assignment concerns the execution of the audit over the financial years 2026 through 2029.
What experience requirements must a bidder meet?
Bidders must be able to demonstrate at least five (5) years of experience in providing accounting and audit services to the public sector.
What specific documentation is required upon submission?
Documentation must be provided regarding professional accreditation and compliance with Dutch standards for accounting and supervision (NEN 4400).
Automatically compiled from the official tender data and documents.
13Estimated value versus the market
p25
€ 200K
€ 200K
median
€ 640K
€ 640K
p75
€ 3,0 mln
€ 3,0 mln
deze opdracht
Gegunde waarden in CPV 79 · diensten n=4949