NACE 69.2 – Accounting, Bookkeeping and Auditing Activities; Tax Consultancy | Public Tenders

NACE 69.2: Auditing and tax advice in public tenders. Audit of public budgets, audit offices and relevant CPV codes.

Definition: NACE 69.2 covers auditing, bookkeeping and tax advisory services provided by certified auditors, tax advisors and related professional groups. In the public sector, this group is of central importance for the external audit of public budgets, the annual accounts audit of public enterprises, grant audits and compliance audits.

Legal basis: NACE Rev. 2 (Regulation (EC) No 1893/2006) · Last updated: January 2026

What does NACE 69.2 cover?

NACE 69.2 (Accounting, bookkeeping and auditing activities; tax consultancy) classifies companies that provide audit, bookkeeping and tax advisory services — in the public sector, these are primarily external auditors who audit public enterprises, grant recipients and municipal corporations.

Group 69.2 within Section M (Professional, scientific and technical activities) and Division 69 is broken down into the following service areas:

Class	Title	Typical activities
69.20	Auditing	Annual accounts audits, special audits, due diligence
69.20	Bookkeeping and accounting	Financial accounting, payroll, preparation of annual accounts
69.20	Tax advice	Tax advice and compliance for public institutions

Public contracting authorities act as buyers of audit services where they have public enterprises audited under company law, where they audit grants and subsidies, or where audit offices and audit authorities commission additional external audit services.

Public Tenders: Sector NACE 69.2

Audit and tax advisory services for public bodies are a specialised market segment with high requirements for sector-specific know-how in the area of public budgeting and accounting.

Typical types of contract

Annual accounts audit of public enterprises: Mandatory audit of public-sector companies (GmbH, AG) under HGB/UGB
Grant audits and verification reports: Audit of the proper use of funding (EU structural funds, national funding programmes)
Internal audit and compliance audits: Outsourcing of internal audit to external auditors
Special audits: Forensic audits, embezzlement audits, audits in the case of suspected irregularities
Budget audits and consolidation: Preparation of consolidated overall accounts for municipalities and public groups
Tax advice for public corporations: VAT advice for commercial operations of public bodies, corporate income tax

Thresholds and procedure types

Audit and tax advisory services are service contracts and are subject to public procurement law. The EU threshold (2024/2025: EUR 221,000 for central authorities, EUR 443,000 for other public contracting authorities) is decisive. For annual accounts audits of larger public enterprises, framework agreements or open procedures for multi-year audit mandates (typically 4–6 years) are frequently used.

Relevant CPV codes for NACE 69.2

Audit and bookkeeping services are mapped in public tenders through specific CPV codes that reflect the various sub-service areas.

CPV Code	Title	Application
79210000	Accounting and auditing services	General audit and bookkeeping services
79212000	Auditing services	External auditing, annual accounts audit
79212100	Financial auditing services	Mandatory audits under HGB/UGB
79212300	Statutory auditing services	Audit by external auditors on behalf of audit offices
79211000	Accounting services	Financial accounting, preparation of annual accounts
79221000	Tax consultancy services	Tax compliance and advice

Current tenders with these CPV codes can be found on TED (Tenders Electronic Daily) as well as on national procurement platforms.

Who is NACE 69.2 relevant for in public procurement?

Public contracting authorities

The most important contracting authorities in the NACE 69.2 area are public enterprises and corporations subject to the statutory audit obligation. These include municipal utilities (GmbH, AG), municipal housing companies, public hospitals, universities and colleges as well as regional banks and public insurance undertakings. Audit offices (Federal Court of Auditors, regional courts of auditors, Court of Auditors of the Republic of Austria) commission external auditors for specialised audit tasks where their own capacity or expertise is lacking. EU funding authorities and structural fund managing authorities award extensive audit contracts for verification reports.

Companies and bidders

Audit firms and tax advisors seeking public contracts must typically provide the following eligibility evidence:

Authorisation: Authorisation as an auditor (WP) or tax advisor with the competent chamber
Public sector expertise: Evidence of reference audits in the public sector (municipalities, public enterprises)
EPSAS/IPSAS knowledge: Knowledge of European or international public sector accounting standards
Professional liability insurance: Sufficient cover amount for audit mandates
Quality assurance system: Evidence of an internal quality assurance system under IDW PS 140 / ISA 220

NACE 69.2 in context: Section M and Division 69

NACE 69.2 is part of Division 69 (Legal and accounting activities) within Section M for professional services — closely linked to legal review and compliance consultancy for public bodies.

NACE M – Professional, scientific and technical activities: Parent section
NACE 69 – Legal and accounting activities: Division with legal and tax advice
NACE 69.1 – Legal activities: Public procurement law firms and legal advice for public contracting authorities
NACE 70.2 – Management consultancy activities: Management consultancy for authorities

Frequently Asked Questions on NACE 69.2 and public tenders

Which public institutions are required to have an external annual accounts audit? Public enterprises in the legal form of a GmbH or AG are subject to the company law audit obligation under HGB (Germany) or UGB (Austria). In addition, the municipal codes of many federal states require external audit of municipal annual accounts — either by municipal audit institutions or external auditors.

What is to be considered in public procurement law when awarding audit contracts? The award must be made transparently and competitively. Rotation of the auditor is increasingly common at certain public enterprises (analogous to the EU audit reform for PIEs). Selection criteria must take into account, in addition to price, qualitative aspects such as audit plan and team qualification.

How are EU funding audits awarded? Audits of the use of EU structural fund money are frequently tendered by the competent managing authorities or the national audit authorities. They must comply with international auditing standards (ISA, ISSAI) and be carried out by certified auditors.

Which standards apply to the audit of public budgets? For the audit of public budgets and public enterprises, in addition to national auditing standards (IDW PS, KFS/PG), the ISSAI standards (International Standards of Supreme Audit Institutions) of INTOSAI increasingly apply. For audits commissioned by audit offices, these standards are decisive.

Last updated: January 2026 All information is provided without guarantee. For legally binding advice, please consult a law firm specialising in public procurement law.