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Acquisition of auditing services by the City of Espoo and subsidiaries and foundations belonging to the city group 2027
Espoon kaupungin sekä kaupunkikonserniin kuuluvien tytäryhteisöjen ja säätiöiden tilintarkastuspalveluiden hankinta 2027 — original title
Your path to submission
- Deadline: 16 November at 10:00 — 15 days left.
- You submit on Hilma — not here and not by e-mail. ↗
- Offer and evidence in: Finnish.
- Collect your evidence — the eligibility requirements are listed on this page; for many of them the analysis explains how to obtain them.
What the buyer is looking for
The City of Espoo (later also the Client) requests offers for the auditing services of the City of Espoo, its subsidiaries and foundations belonging to the city group and the association for the financial years 2027-2029 and as an option for the years 2030-2032. A more detailed description of the content of the contract can be found in Annex 1 to the invitation to tender. "Description of the subject of the contract". The contracting entity has prepared the procurement by assessing the alternatives available on the market and the competitive conditions, as well as the ways in which the procurement is carried out. The market survey notice was published in HILMA on 30 April 2026. The market prospection has been conducted in consultation with operators in the sector through market dialogue, drawing on expert input, assessing the division of procurement into lots and various implementation…
Show full description
… models. The market survey has been carried out in such a way that no single supplier has been popular and the survey has been conducted fairly and transparently. The market consultation notice did not limit the number of potential bidders invited to the market dialogue. The main findings of the mapping exercise are that there is a limited number of actors in the sector that are able to carry out the tendered procurement to the required extent. The implementation of the procurement, in which both the statutory audit services of the City of Espoo and the audit of group entities are carried out by the same Supplier, limits the number of potential bidders in proportion to their implementation as separate areas. The findings of the survey have been used to define the subject of the procurement and the suitability requirements, the criteria for comparing the tenders and the terms and conditions of the contract. The contracting entity considers that the preparation of the procurement fulfils the requirements of section 65 of the Procurement Act and supports the implementation of the competition. The contracting entity has assessed the division of the procurement into lots. The procurement is not divided into lots, because its implementation as a whole is the most cost-effective and appropriate option, taking into account the operating environment of the city group. In addition, under Section 122 of the Local Government Act, a municipal audit firm must, in principle, be elected as the auditor of a municipal subsidiary, unless there is a justified reason for the deviation related to the organisation of the audit. Based on the information provided by the contracting entity, there is no justified reason for the deviation. Dividing the procurement into lots would also increase the administrative burden for the contract period and make contract monitoring and service coordination more difficult. On the basis of the above, the contracting entity considers that the non-division of the procurement is justified by the nature of the procurement, its objectives and the manner in which it is carried out.
Contract
Type of service
Clement What the numbers say about this buyer
- In this sector the buyer awards roughly every 3 months (175 awards, most recently October 2026) — the next award is due around January 2027 by that rhythm. The last award went to Bondata Research Oy.n = 175
- 23% of this buyer's awards went to companies that had already won here before (1,198 awards since 2014, spread over 811 companies). 77% went to new names.n = 1,198 awards since 2014
- < 1% of the bids received came from other countries (118 procedures with a bid mix) — all bidders, not just the winners. Sector: 16%.n = 118
- The median procedure drew 6 bids (911 procedures with a bid count); 7% ended with a single bidder. Sector: median 5 bids.n = 911
- The award came in at a median 105% of the estimated value (25 awards with both estimate and value) — pricing at the estimate is usually too low here. Sector: 90%.n = 25
From this buyer's documented awards; comparison values from the same sector and country. Not a forecast, not legal advice. As of 25/10/2026.
Selection criteria — via the ESPD
The buyer states in the notice that eligibility is proven through the European Single Procurement Document (ESPD); the concrete requirements are in the tender documents. The document analysis below extracts them from there — bid and evidence in Finnish.
Tender documents — direct download
Who has won at this buyer so far
Across all contract types of this buyer — not just this sector. A city buys software and fire engines through the same purchasing office.
| Company | Awards | Period |
|---|---|---|
| Wihuri Oy | 9 | 2023–2026 |
| Trimble Solutions Oy | 7 | 2021–2023 |
| Prorink International AB | 6 | 2018–2026 |
| Suomen Energia-Urakointi Oy | 6 | 2023–2024 |
| Lekolar-Printel Oy | 5 | 2018–2026 |
How often this buyer tenders this kind of work
Tactics
When this buyer has awarded in this sector, usually 39 or more bids came in. Many compete here — price and references decide. (Based on 145 completed awards — not a statement about this procedure.)
This procedure allows 38 days between publication and deadline — typical in this country is 32 (median of 1,452 procedures). Much more generous than usual — time for a thorough bid rather than a quick one.
The deadline falls on a Monday — your last full working day is the Friday before. Have evidence and guarantees together by Thursday.
Foreign bidders
In Finland · Business services, 39 contracts went to foreign companies over the last 3 years (of 4,367 recorded awards) — mostly from Germany, United Kingdom, Spain.
Submission language: Finnish.
How to bid
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