D-Munich: financial auditing services

a. The subject matter of the present procurement procedure is the conclusion of a framework agreement for carrying out the annual audits of the companies in the FMG Group for the financial statements 2011-2015. The framework agreement to be concluded grants the contracting authorities (see point VI.3(a) of this notice) the right to commission the services of the annual accounts for each financial year. Calls during the performance period shall be made subject to appointment by the respective shareholders’ meetings. There is no legal right to commission under the framework agreement.
b. In the 2011 financial year, the subject of the audit is the individual and consolidated financial statements of Flughafen München GmbH (FMG) and the individual financial statements of an expected nine subsidiaries under the HGB. From 2012 onwards, the audited IFRS consolidated financial statements of FMG are audited, as well as the IFRS packages and the individual HGB financial statements. The basis for the assessment is Paragraphs 316 et seq. of the HGB. In addition to the subsidiaries, at present 6 leasing companies are to be included in the consolidated financial statements until 2012, 5 until 2013 and 2 from 2014 onwards.
Since FMG is an undertaking owned by the public authorities, inspections must also be carried out in accordance with Section 53 of the HGrG.
As things stand, the audits are to be carried out between January and mid-February of the following year.
C. The following services shall in particular form an integral part of the framework agreement:
AA. Financial year 2011:
— Flughafen München GmbH HGB individual and consolidated accounts,
— 9 subsidiaries HGB individual accounts,
— for all companies, auditing in accordance with Paragraph 53 of the HGrG.
D. Financial year 2012 – 2015:
— Flughafen München GmbH HGB individual accounts,
— Flughafen München GmbH IFRS consolidated financial statements,
— 9 subsidiaries HGB individual accounts,
— Flughafen München GmbH and 9 subsidiaries IFRS-Package.
For all companies, audit in accordance with Section 53 of the HGrG.
e. FMG (IPO) is expected to be listed within the planned procurement period. The auditor must have knowledge of the prospectus review’ or IPO preparation.
F. In addition to the call for tenders for the annual accounts audit, it is planned to launch a framework contract for tax advice. In the context of a possible IPO, it should be noted that there is a separation between annual accounts audit and tax advice. The future contractor for the ‘tax consultancy’ call for tenders must not be the same as the contractor for the services of the ‘annual audit’ which is the subject of this invitation to tender.
Details can be found in the procurement documents.

79212100 - Financial auditing services