Request for proposals for external audit services for BSE

The Audit Committee of Bulgarian Stock Exchange AD, on the basis of the Rules for the Selection of a Registered Auditor in the Group of Bulgarian Stock Exchange AD, hereby invites the submission of offers for the performance of an independent financial audit, in accordance with the Independent Financial Audit Act and the International Accounting Standards, of the individual and consolidated annual financial statements for 2026 of the Bulgarian Stock Exchange AD Group.

The offer must include a price for conducting an independent financial audit of the annual financial statements of each company within the Group separately, as well as a price for the consolidated annual financial statement of the parent company.

The parent company is Bulgarian Stock Exchange AD (BSE), UIC 030412611, and the subsidiaries are Financial Market Services EOOD (FMS), UIC 131455253, and Bulgarian Independent Energy Exchange EAD (IBEX), UIC 202880940.

The independent audit engagement must be completed within the following deadlines:
?The final audit of the individual financial statements of the three companies - by 24 March of the year following the reporting year;?The audit of the consolidated financial statement - by 23 April of the year following the reporting year.?
When preparing the offers, please take into account the following:
?The financial statements of BSE and IBEX are prepared in accordance with IAS/IFRS, while those of FMS are prepared under the National Accounting Standards (NAS);?The individual and consolidated financial statements of BSE must be prepared in compliance with the European Single Electronic Format (ESEF) (ESEF Reporting Manual, Preparation of Annual Financial Reports in ESEF) in XHTML format, with the primary financial statements (statement of financial position, income statement, statement of comprehensive income, statement of changes in equity, statement of cash flows, and the notes) tagged with iXBRL tags in accordance with the taxonomy introduced by Commission Delegated Regulation (EU) 2019/815;?The individual and consolidated financial statements of BSE must also be prepared and certified in English;?The Sustainability Report for 2026 will be prepared in accordance with the Voluntary European Sustainability Reporting Standard for SMEs (VSME) and will not be subject to mandatory audit verification. Candidates should not include sustainability assurance procedures in their offers.?
Eligibility requirements for candidates:
?To be registered auditors - audit firms entered in the register under Article 20 of the Independent Financial Audit Act;?To possess a good professional reputation as an audit firm;?To have received an "A" rating from scheduled inspections by the Commission for Public Oversight of Statutory Auditors.?
We expect to receive offers by 16 April 2026 at the following address:
Sofia 1000, 6 Tri Ushi Str., to the attention of the Audit Committee of Bulgarian Stock Exchange AD, Ms. Sirma Atanasova.

For further information, please contact Mr. Iskren Nikolov at tel.: +359 2 939 1982, e-mail: accounting@bse-sofia.bg, or at tel.: +359 2 937 09 30, e-mail: ok_bse@bse-sofia.bg.