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B-189251 1 (1977-10-19)

handle is hein.gao/gaobadfeq0001 and id is 1 raw text is: I ¶: IK COMPTROLLUR CNNERAL DECISION . . OF THE UNITED STAIEE WAS HINOTON. D.C. 2054 FILE: 5-139231 DATE: October 19, 19m MATTER OF: George A. Aretakis & Associates DIGEST: EPA solicitation calling for auditing services of Certified Public Accountants is not ambiguous and is not unnecessarily restrictive of competition. Ceorge A. Aretakia (Aretakic) protests the award of a contract to any other offeror under request for proposals (RFP) No. WA 77-3302 issued by the Environmental Protection Agency (EPA) on March 15, 1977, for auditing services in six regions (I, III, V, VI, 1'III and X). The issues prepented by this protest are whether the RFV 11 Lted the category of qualified offerors to Certified Public Ac-ountants (CPA's) and, if so, whethcr such a requirement is unnecessarily restrictive of competition. In addition, Aretakis, who is an experienced accountant, but not a CPA, complains that under the laws of the State of Connecticut he was unfairly denied credit for tha two parts of the CPA examination which he has passed. With respect to Aretakis' contention on the first issue, it is true that the RFP does not explicitly set forth a requirement that offerors be licensed as CPA's. There is, however, considerable support for the positi6n of the-EPA that su6h a requirement is implicit if the RFP and the document which is incorpirated by reference are ccnsidered together. The document that is incorporated by reference in the RFP is a pamphlet by the Comptroller Gene:al of the United States entitled Standards for Audit of Governmeatal Organ-zations, Programs, Activities, and Functions (1974 Reprint) and is referenced both in the Statement of Work section and on page 3 of the RFP. Appendix I of the Standards pamphlet states: When outside auditors are employed for assignment requiring the expressi's of an'o'inion on financial reports of Government organizations, only fully qualified public accountants should be employed. (Etophasis added.) Since:the RFP Statement of Work section states that audits will result in audit reports containingopinions on the financial transactions and business practices of the government units or business firms involved, it is clear that'the RFP sought offers only from fully qualified public accountants. It is not disputed that the term fully qualified public accountants refers only to licensed CPA's and those public accountants who were licensed on or before December 31, 1970. Since Mr. Aretakis is not one of the relatively few public accountants licensed on or before December 31. 1970, this category of accountants will not be further discussed. Aretakis also points to a section of the RFP entitled Extracts of Selected Working Papers as evidence that che auditing services contem- plated under the contract would noc require auditors to provide a -1- Jj

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