Statutory Financial Audit and associated services

s Lot 2 – CSRD Audit Lot 3 – Taxation Services Lot 4 – Combined Lot 1 and Lot 2 services (Financial audit and CSRD audit) Lot 5 – All Combined Lots 1, 2 and 3 (Financial audit, CSRD audit and Taxation services) Tenderers may apply for any or all Lots. CIÉ reserves the right not to award the Contract

in respect of any Lot, and to terminate, in its absolute discretion, the award procedure for any one or more Lots at any time.