# SSAE 18 Examinations and Financial Statement Audits Blanket Purchase Agreement

Canonical: https://abierto.us/opportunities/hq042321q00065003

- Solicitation number: HQ042321Q00065003
- Notice type: Justification
- Status: Awarded to KPMG LLP
- Department: Department of Defense
- Agency: Defense Finance and Accounting Service
- Contracting office: Defense Finance and Accounting SVC (HQ0423)
- NAICS: 541211 Offices of Certified Public Accountants
- Product or service code: R704 Auditing Services
- Place of performance: McLean, Virginia
- County: Fairfax County (FIPS 51059). https://abierto.us/counties/fairfax-county-va-51059
- City: McLean. https://abierto.us/cities/mclean-va-5148376
- First posted: November 13, 2025
- Last posted: November 13, 2025
- SAM.gov: https://sam.gov/workspace/contract/opp/adf011e825c4480497a27e750a3e2520/view

## Description

The Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) requires a multiple award Blanket Purchase Agreement (BPA).

Subsequent BPA calls could be issued in support of the OUSDC, DOD OIG and DFAS for Independent Public Accounting (IPA) firms to perform Statement on Standards for Attestation Engagements No. 18 (SSAE18), Audit Readiness / Remediation Validation, Agreed Upon Procedures Attestation Examinations and Audits of Component’s Federal Financial Statement(s) that must be conducted in accordance with applicable examination/auditing standards generally accepted in the United States of America and the standards applicable to examinations / financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States.

Examination and Audit work must be performed in a minimum of four phases: Planning, Internal Control, Testing and Reporting, as described in the Government Accountability Office/Council of the Inspectors General on Integrity and Efficiency Financial Audit Manual (GAO/CIGIEFAM). In addition, the contractor should follow audit guidance shown in OMB Bulletin 19-03, as updated. The examinations must be performed in accordance with Generally Accepted Government Auditing Standards (GAGAS) and the AICPA SSAEs, specifically, SSAE No. 18.

## Award on USAspending

- Recipient: KPMG LLP (UEI MAA3SBSDQVM1)
- Contract: HQ042321A5003 under GS00F275CA
- Obligated: $0.00
- Competition: Full and Open Competition, 7 offers received
- Link: award number HQ042321A5003 equals the contract number; same awarding office HQ0423 (high confidence)
- Record: https://www.usaspending.gov/award/CONT_IDV_HQ042321A5003_9700/


## Publications

- November 13, 2025: Justification. Notice adf011e825c4480497a27e750a3e2520. https://sam.gov/workspace/contract/opp/adf011e825c4480497a27e750a3e2520/view

## Points of contact

- Stephanie Smith, stephanie.n.smith60.civ@mail.mil, 6678947599

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Source: SAM.gov Contract Opportunities bulk extract and USAspending.gov award data. Confirm deadlines on SAM.gov before responding. Cite https://abierto.us/opportunities/hq042321q00065003.