CPV 792 – Accounting, Auditing and Fiscal Services

What does CPV 792 cover?

CPV group 792 covers accounting, auditing and fiscal services for public contracting authorities. These include external bookkeeping and financial reporting, statutory audits for public enterprises and municipal undertakings, grant usage verification audits, internal and external audit activities, and tax advisory for public institutions. Statutory auditors and tax advisers play a key role in the public sector audit landscape.

Public enterprises — municipal utilities, hospitals, housing associations and other public undertakings with commercial accounting — are required by commercial and company law to have their annual accounts audited externally. The award of these audit mandates is subject to procurement law and is tendered regularly. These tenders are particularly significant for medium-sized and large municipal companies.

Grant audits are a growing procurement field. Public contracting authorities receiving EU structural funds must have the use of those funds verified by independent auditors. Certification bodies and external auditors are commissioned for this purpose through tendering. Further information on the CPV system is available from the European Commission (SIMAP) and from Regulation (EC) No 213/2008.

Typical Services in CPV 792

Service	Description
Statutory audit	Mandatory audit of municipal enterprises by statutory auditors
Grant audit	Verification of proper use of EU and federal funds
Internal audit	Establishment and performance of internal audit activities
Tax advisory	Tax optimisation and compliance for public enterprises
Due diligence	Financial reviews for corporate acquisitions

Examples of Tenders with CPV 792

• Statutory audit for a municipal utility: A municipal energy supply company procures statutory audit services for the next three financial years — commercial code audit, consolidated accounts and voluntary sustainability reporting.
• Verification of EU Structural Fund usage: A state authority procures verification of the proper use of ERDF funds for several grant-funded projects — on-site inspections, documentary reviews and reporting in accordance with EU requirements.
• Internal audit function for a federal agency: A mid-size federal agency without its own audit department procures internal audit services externally — risk-based audit planning, delivery of eight audit projects annually and reporting to senior management.

Current tenders with CPV 792 are published on TED (Tenders Electronic Daily) and on national procurement platforms.

Who is CPV 792 relevant for?

Public Contracting Authorities

Municipal enterprises (GmbH, AG, public undertakings), public hospitals, housing associations, grant recipients and federal agencies with an external audit requirement are the contracting authorities under CPV 792. Statutory audit obligations under commercial law generate recurring procurement demand.

Companies and Bidders

Auditing firms, tax advisory companies and audit service providers are the relevant bidders. Statutory auditor authorisation, professional indemnity insurance and sector-specific experience (energy, healthcare, housing) are key eligibility requirements. Information on eligibility requirements and procurement procedures is available from the Federal Ministry for Economic Affairs and Climate Action (BMWK).

How does Bond help with CPV 792?

Tender Match – Automatically Find Tenders (CPV 792)

With tender.match, statutory auditors and tax advisers automatically receive all relevant tenders with CPV 792 directly in their dashboard. BOND indexes tenders from over 1,000 procurement portals in the EU – from TED to national platforms and regional contracting authorities. Instead of manually searching dozens of portals every day, matching audit and advisory contracts are filtered and delivered by industry, competency, region, and company profile. An automated gap analysis immediately shows where the company meets the requirements and where gaps exist. This ensures companies never miss a deadline and can focus on preparing their bids.

Company Match – Find the Right Partners and Suppliers (CPV 792)

For companies looking for suppliers, subcontractors, or consortium partners for audit projects, company.match provides direct access to qualified firms from an EU-wide database of over 28 million companies. Especially for larger audit mandates that a single firm cannot handle alone, company.match automatically identifies suitable partners for bidding consortia and partial services – increasing the chances of winning the contract.

Frequently Asked Questions about CPV 792

What does the CPV code 79200000 mean?

The CPV code 79200000 designates accounting, auditing and fiscal services in the European classification system. It covers all external audit, bookkeeping and tax advisory services for public contracting authorities and public enterprises.

How do I find tenders with CPV 792?

Tenders with CPV 792 are published on TED (Tenders Electronic Daily) for EU-wide procedures for national tenders. Bond automatically aggregates all relevant tenders from over 1,000 portals and delivers them filtered by company profile.

What are the requirements for participating in tenders with CPV 792?

The obligation to have annual accounts audited depends on the legal form and size of the municipal enterprise. The award of audit contracts is governed by the VgV and the UVgO.