Andorra Development and Investment tenders an urgent audit of its financial statements

Andorra Desenvolupament i Inversió, SAU has called for an open and urgent national public tender to contract an independent auditing services company for its financial statements. The call was formalized through the Edict of October 22, 2026, published in the Official Bulletin of the Principality of Andorra (BOPA) no. 121, of October 26, 2026, in the section for other official bodies. The deadline for submitting bids ends at 5:00 PM on November 16, 2026.

The contracting entity is the public economic promotion company of the Principality, and the administrative file identifying the procedure is ADI-LCP-2600004. The published text does not specify the tender amount or the contract execution period: both pieces of data must be detailed in the specifications (plec de bases), which is the only document that develops the economic and technical conditions of the provision.

The call adds to the company’s recent contractual activity. On October 14, 2026, BOPA no. 116 published the final award of file ADI-LCP-2600002, relating to accounting, financial, and tax advisory services, in favor of Aspira Capital SL, for an amount of 7,140 euros (excluding IGI) for the first year and 11,900 euros (excluding IGI) for each of the second, third, and fourth years, with a four-year execution agreed upon by the Board of Directors on October 2, 2026.

A national, open procedure with urgent processing

The edict sets the essential characteristics of the procedure, without any room for interpretation:

• Form of award: national tender.
• Procedure: open.
• Contracting modality: urgent.
• Object: contracting of an independent auditing services company for financial statements.
• Awarding entity: Andorra Desenvolupament i Inversió, SAU.
• Administrative file number: ADI-LCP-2600004.

The combination of an open procedure and urgent modality implies that any operator meeting the requirements of the specifications may compete, but with shortened deadlines compared to an ordinary tender. The applicable regime is that of public procurement of the Andorran public sector, and the specifications (plec de bases) is the document that establishes the solvency criteria, the evaluation of bids, and the conditions of the service.

Calendar: bids until November 16 and opening on the 19th

The published deadlines are as follows:

• Deadline for submission of bids: until 5:00 PM on November 16, 2026.
• Date of opening of bids: November 19, 2026.
• Time of opening: 12:00 PM.
• Place of opening: electronic, via the public sector procurement platform.

The opening session is not open to the public in person. The contracting authority will notify, through the same platform, the link to attend exclusively to those persons who have submitted an offer. There are three weeks between the date of publication of the notice and the closing of the deadline, a tight margin for an audit of financial statements.

Specifications, platform and contact method

Interested companies must follow two steps: download the documentation and submit the offer electronically.

• Specifications: can be downloaded free of charge from the public sector procurement platform, https://contractacio.govern.ad/SLE_Internet.
• Submission of offers: through the public sector procurement platform, at the link indicated in the specifications.
• Complementary information: Andorra Business, via email info@andorrabusiness.com and by telephone +376 812020.

The notice is signed in Andorra la Vella on October 22, 2026 by Judit Hidalgo Rambla, director of Andorra Desenvolupament i Inversió, SAU, and is published using the general dissemination formula usual for this type of call.

Impact for firms and for the transparency of the entity

The call opens a direct opportunity for auditing firms operating in Andorra, at a time when the legal framework of the sector has been consolidated with Law 30/2025, which reinforced the independence of auditors and alignment with international standards. For the citizenry, the relevance is indirect but substantial: the hiring of an independent auditor is the formal guarantee that the accounts of the public economic promotion company are subject to an external examination, a central element of the accountability of any public sector entity. The fact that the procedure is processed urgently and that the amount is not stated in the notice shifts the scrutiny of the economic conditions to the specifications, where companies and observers can verify the actual scope of the contract.

Source: Official Bulletin of the Principality of Andorra, no. 121 of October 26, 2026, Other official bodies — Andorra Desenvolupament i Inversió, SAU, p. 1 (official reference: ADI-LCP-2600004).