Rotation, independence and what an audit tender is really testing
Audit is one of the few professional services where the buyer is required to go to market whether it is satisfied with the incumbent or not. Rotation rules, statutory in many jurisdictions, cap how long a firm or an engagement partner may serve, which is why these notices appear on a predictable cycle and why the incumbent is frequently ineligible. Independence is assessed against the whole firm: non-audit services supplied to the same body, including consulting and tax work, are restricted or prohibited, and the declaration covers network firms as well.
The scope in a public sector audit is wider than a financial opinion. Alongside the statement of accounts, engagements commonly cover regularity -- whether spending was within the authority granted -- value for money arrangements, grant certification, and assurance over systems and controls. Internal audit is a separate market, bought as an annual plan of risk-based reviews rather than as an opinion, and the same firm is usually barred from holding both roles. Bidders should read which of these is actually being tendered.
Pricing is built from a planned mix of hours by grade, and the evaluation looks for whether that mix is credible against the complexity of the entity. A bid that wins on price and then requests additional fees for scope the documents already described is a familiar pattern buyers now guard against with explicit change control. Quality is assessed through the firm's regulatory inspection record, the qualifications and continuity of named staff, and its methodology for areas where public bodies most often have problems: asset valuation, pension liabilities, group boundaries and revenue recognition on grants.
This section describes how this category is bought generally, across the public buyers that publish it. The figures elsewhere on this page are measured for this market alone.
Who buys audit and accounting in Poland?
GlobalGov holds 75 audit and accounting records from 44 distinct buying organisations in Poland. The most frequent publishers are Centralny Port Komunikacyjny sp. z o.o. (7 records); Polska Agencja Rozwoju Przedsiębiorczości (6 records); Narodowe Centrum Badań i Rozwoju (5 records); Górnośląskie Centrum Medyczne im. prof. Leszka Gieca Śląskiego Uniwersytetu Medycznego w Katowicach (3 records); Ministerstwo Cyfryzacji (3 records); Ministerstwo Funduszy i Polityki Regionalnej (3 records). Between them the 6 largest account for 36% of everything published, so buying here is spread across many separate authorities.
| Buying organisation | Records | Share |
|---|---|---|
| Centralny Port Komunikacyjny sp. z o.o. | 7 | 9.3% |
| Polska Agencja Rozwoju Przedsiębiorczości | 6 | 8.0% |
| Narodowe Centrum Badań i Rozwoju | 5 | 6.7% |
| Górnośląskie Centrum Medyczne im. prof. Leszka Gieca Śląskiego Uniwersytetu Medycznego w Katowicach | 3 | 4.0% |
| Ministerstwo Cyfryzacji | 3 | 4.0% |
| Ministerstwo Funduszy i Polityki Regionalnej | 3 | 4.0% |
What are audit and accounting contracts worth in Poland?
19 of the 75 records publish a contract value. The median is $293,250 and the largest single published value is $3.0M. By size, 3 under $100k, 13 between $100k and $1M, 3 between $1M and $10M. The remaining 56 publish no value at all, so every figure here describes the priced subset only, and values are as stated by the buyer rather than as finally awarded.
| Contract size | Records | Share of priced |
|---|---|---|
| under $100k | 3 | 16% |
| between $100k and $1M | 13 | 68% |
| between $1M and $10M | 3 | 16% |
| above $10M | 0 | 0.0% |
How long do bidders get to respond to audit and accounting tenders in Poland?
Across the 24 Poland audit and accounting notices that publish both a publication date and a closing date, the median response window is 34 days. A quarter of them allowed 32 days or fewer and a quarter stayed open for more than 34. Not one of them closed within a fortnight of being published, so the window on this market is consistently workable.
How often are audit and accounting tenders published in Poland?
Poland published 13 notices in this category in the last twelve months. Over the last three years there were 32, spread across 37 separate months of activity since 2 June 2021. February is historically the busiest month. No new notice has been published in this category since 26 May 2026, 128 days ago, so treat the figures above as a record of the market rather than as this week's pipeline.
How does Poland compare with other audit and accounting markets?
Among the 30 countries where GlobalGov holds a comparable audit and accounting market, Poland ranks 14th by number of records. The largest is Colombia (1,888 records against 75 here). Within Poland itself, audit and accounting is the 64th largest of the 73 procurement categories tracked here.
Where do the Poland audit and accounting records on this page come from?
These 75 records are collected from 2 official sources: TED (70), e-Zamowienia (5). GlobalGov is an independent aggregator and is not affiliated with any of them; each record links back to the notice on its issuing portal. The set is rebuilt nightly, and the counts on this page were taken on 2026-10-01.
Most recent Audit and Accounting tenders in Poland
None of these are open for bids now — they are the most recent records GlobalGov holds for this market, kept here so the shape of a typical audit and accounting notice in Poland is visible. Set an alert to be told when the next one opens.
Poland – Sales and purchases recording services – Zintegrowane usługi hotelowe i gastronomiczne na terenie Hotelu „Dobre z lasu” w Solcu Kujawskim w latach 2026 - 2028
Poland – Accounting and auditing services – Przygotowanie i przeprowadzenie kontroli przedsięwzięć realizowanych w ramach inwestycji A4.3.1 program „Odporność oraz rozwój ekonomii społecznej i przedsiębiorczości społecznej” na lata 2022-2025
Poland – Internal audit services – Zawarcie umów ramowych na wykonanie usług dotyczących indywidualnej opieki rówieśnika zawodowego (IOP) w podmiocie leczniczym posiadającym w swej strukturze zakład leczniczy udzielający świadczeń z zakresu podstawowej opieki zdrowotnej (POZ)
Other procurement categories in Poland
Medical EquipmentWaste ManagementIct EquipmentVehicles and FleetBuilding ConstructionSoftware DevelopmentVehicle MaintenanceFuel SupplyCivil ConstructionLaboratory EquipmentArchitecture and EngineeringPharmaceuticalsAgricultural EquipmentFinancial AdvisoryManagement ConsultingFood Aid and NutritionOil Gas UpstreamTransportationOffice FurnitureRoads and Highways InfrastructureTelecommunicationsMaintenance & RepairGround TransportUniforms ClothingEnergyRoad & InfrastructureHospital ConstructionFacilities and CleaningBuilding MaterialsFreight and LogisticsResearch & DevelopmentTraining and Capacity BuildingHealthcare ServicesTraining & EducationCatering ServicesSite PreparationIT ConsultingCommunity DevelopmentStaffing AugmentationPrinting PublishingRenovation RehabilitationMail CourierScientific ResearchWeapons SystemsCybersecurityMilitary LogisticsEnvironmental ServicesElectrical InstallationSchools and UniversitiesSecurity ServicesSolar EnergyPower TransmissionWater Supply ProjectsWarehousingDatabase ManagementNetwork InfrastructureFinancial ServicesCommunications PrEvent ManagementResearch and StudiesSanitation SewerageConsultingMonitoring EvaluationMilitary VehiclesIt Support & MaintenanceHelpdesk SupportEnvironmental AssessmentAdult LiteracyPpeSurveillance & IsrCloud InfrastructureSurvey & Mapping
Audit and Accounting procurement in other markets
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