Swedish Municipality Awards SEK 10.8 Million Audit Advisory Contract to Öhrlings PricewaterhouseCoopers

Standfirst

Halmstad Municipality in Sweden has selected Öhrlings PricewaterhouseCoopers AB to provide expert assistance to the municipality's elected auditors and lay auditors of municipal companies. The procurement, valued at SEK 10.8 million excluding VAT, attracted three tenders and was evaluated entirely on quality, with competence, implementation and training forming the stated quality criteria.

Introduction

Municipal auditing plays an important role in reviewing the activities of public bodies and ensuring that municipal boards and committees are subject to appropriate oversight. In Halmstad, Sweden, the municipality has procured specialist audit assistance to support its elected auditors in reviewing municipal committees and boards as well as lay auditors working with municipal companies.

Halmstads kommun selected Öhrlings PricewaterhouseCoopers AB as the winner of the procurement for Sakkunnigt biträde till revisionen, meaning expert assistance to the audit function. The award notice identifies the contract as a services procurement under CPV code 79212000, Auditing services.

The procurement was conducted through an open procedure and received three tenders. Öhrlings PricewaterhouseCoopers AB was selected as the winner of the single lot, with the contract concluded on 5 June 2026.

Why This Contract Matters

The procurement is significant because it covers specialist support for the municipality's elected auditors across both municipal committees and boards and municipal companies. The successful provider is expected to work in accordance with the Swedish Local Government Act, Halmstad Municipality's audit regulations and the publication God revisionssed i kommunal verksamhet, while also assisting lay auditors of municipal companies in accordance with the Swedish Companies Act.

The estimated value of the procurement is SEK 10.8 million excluding VAT. The same amount is recorded as both the maximum value and approximate value of the framework agreement.

The procurement attracted three tenders. The notice identifies Ernst & Young Aktiebolag and Azets Revision & Rådgivning as non-winning tenderers, alongside the successful Öhrlings PricewaterhouseCoopers AB.

Contract Timeline

• Procurement title: Sakkunnigt biträde till revisionen.
• 5 June 2026: Winner selected.
• 5 June 2026: Contract concluded with Öhrlings PricewaterhouseCoopers AB.
• 13 August 2026: Award notice dispatched.
• 14 August 2026: Notice published in OJ S issue 156/2026.

Contract Overview

Project Scope

The procurement covers the assignment of providing expert assistance to Halmstad Municipality's elected auditors for the auditing of the municipality's committees and boards. The provider must work in accordance with the Swedish Local Government Act, Halmstad Municipality's audit regulations and the Swedish guidance publication God revisionssed i kommunal verksamhet.

The scope also includes assisting lay auditors in municipal companies in accordance with the Swedish Companies Act. This means the procurement extends beyond the municipality's committees and boards to include audit support connected with municipal companies.

The procurement consists of one lot, LOT-0001. The main CPV classification is 79212000, Auditing services. The place of performance is Hallands län, Sweden.

About the Contracting Authority

HALMSTADS KOMMUN

Halmstads kommun is the contracting authority and buyer. The notice classifies the buyer as a body governed by public law, with general public services identified as the activity of the contracting authority. The municipality is located in Halmstad in Hallands län, Sweden.

The municipality also provided additional information about the procurement procedure. The award notice identifies Halmstads kommun as both the buyer and the organisation responsible for additional procurement information.

About the Successful Supplier

Öhrlings PricewaterhouseCoopers AB

Öhrlings PricewaterhouseCoopers AB is the successful tenderer and winner of LOT-0001. The notice classifies the economic operator as large. Its registered address is Torsgatan 21, Stockholm, Sweden.

The tender identifier associated with the winning bid is 3446320. The contract identifier is also 3446320 and the notice records 5 June 2026 as both the date on which the winner was chosen and the date on which the contract was concluded.

The notice records subcontracting as "Not yet known" and states that the winning tender was not a variant tender.

Other Tenderers

Ernst & Young Aktiebolag

Ernst & Young Aktiebolag submitted a non-winning tender identified by tender number 3446319. The tender related to LOT-0001 and was not identified as a variant. Subcontracting was recorded as not yet known.

Azets Revision & Rådgivning

Azets Revision & Rådgivning was another non-winning tenderer. Its tender identifier was 3446318 and it also submitted for LOT-0001. The notice records that its tender was not a variant and that subcontracting was not yet known.

Procurement Analysis

The procurement used an open procedure under Directive 2014/24/EU. The notice confirms that the procedure was not accelerated.

One of the most important features of this procurement is the evaluation model. The award criteria were based entirely on quality, with the notice stating "100% quality". The specified quality criteria were competence, implementation and training.

This means that price was not identified as an award criterion in the notice's stated evaluation framework. Instead, the buyer placed the complete evaluation emphasis on the quality-related aspects of the proposed service.

The procurement was established as a framework agreement without reopening of competition. The notice also confirms that no dynamic purchasing system was used.22

Quality-Driven Evaluation

The 100 percent quality evaluation provides a particularly clear procurement signal. The three stated components were:

• Competence: The expertise relevant to the audit support assignment.
• Implementation: The proposed approach to carrying out the assignment.
• Training: The training component associated with the service.

The notice does not provide individual percentage weightings for these three components. It only states that quality represented 100 percent of the evaluation and identifies competence, implementation and training as the quality criteria.

Framework Agreement Structure

The procurement uses a framework agreement without reopening of competition. This structure means the notice does not describe a later competitive reopening among framework suppliers. No dynamic purchasing system was used.

The maximum value of the framework agreement is SEK 10.8 million, while the approximate value is also recorded at SEK 10.8 million. The same value is recorded for the lot's maximum and re-estimated framework value.

The lot permits a maximum of one renewal. The notice does not provide a separate financial value for a potential renewal.

Market & Industry Perspective

The procurement demonstrates a quality-focused approach to public sector audit services. With three tenders received and 100 percent of the award methodology based on quality, suppliers were competing primarily on their ability to demonstrate competence, implementation capability and training.

The presence of three established audit and advisory providers in the tendering process indicates competition for specialist municipal audit support. The successful supplier was Öhrlings PricewaterhouseCoopers AB, while Ernst & Young Aktiebolag and Azets Revision & Rådgivning were recorded as non-winning tenderers.

For suppliers, the procurement highlights the importance of presenting a clearly defined service methodology where quality is the sole stated award basis. Technical and professional competence, execution methodology and training can become decisive factors in comparable public audit procurements.

Economic Significance

The framework carries a maximum value of SEK 10.8 million excluding VAT. This represents a substantial public-sector services procurement for specialist audit assistance, although the notice does not provide a breakdown of spending by service category or individual assignment.

The same SEK 10.8 million figure appears as the approximate framework value and the maximum framework value. The lot result also records SEK 10.8 million as both the maximum and re-estimated value of the framework agreement.

The possibility of one renewal creates potential for continuation beyond the initial arrangement. However, the award notice does not establish that the renewal will necessarily be exercised.

Governance and Compliance Requirements

The assignment is closely connected with Swedish municipal governance requirements. The supplier must provide assistance in accordance with the Swedish Local Government Act and Halmstad Municipality's own audit regulations. The notice also references God revisionssed i kommunal verksamhet, described in the procurement as guidance for good auditing practice in municipal activities.

For municipal companies, the assignment includes support to lay auditors in accordance with the Swedish Companies Act. This creates a dual governance context covering municipal administration and municipal companies.

Additional Procurement Facts

• The procurement contains one lot, LOT-0001.
• The main CPV code is 79212000 – Auditing services.
• The place of performance is Hallands län, Sweden.
• The estimated value excluding VAT is SEK 10.8 million.
• The framework maximum value is SEK 10.8 million.
• The procurement is not financed with EU funds.
• The procurement is covered by the Government Procurement Agreement (GPA).
• No strategic procurement objective is identified in the notice.
• The procurement uses a framework agreement without reopening of competition.
• No dynamic purchasing system was used.
• The maximum number of renewals is one.

Future Procurement Opportunities

The procurement provides an indication of future opportunities in Sweden for firms specialising in public-sector auditing and audit advisory services. The framework includes a maximum of one renewal, creating a potential future continuation point.

Suppliers should also monitor future audit procurements from Swedish municipalities where requirements involve assistance to elected auditors, municipal committees, boards and municipal companies.

The quality-only evaluation approach is another important signal. Firms competing for comparable contracts should pay close attention to requirements relating to professional competence, delivery methodology and training because these areas were explicitly identified in this procurement.

Opportunities for Suppliers

• Audit and advisory firms can monitor Swedish municipal procurement for specialist audit assistance.
• Suppliers should demonstrate relevant professional competence when quality is the primary evaluation basis.
• Implementation methodology can be an important differentiator in public-sector audit assignments.
• Training capabilities should be highlighted where training forms part of the evaluation criteria.
• Firms should monitor municipal audit requirements covering both public bodies and municipal companies.
• Suppliers should track framework renewals and future procurement activity from Swedish municipalities.

What Businesses Should Watch

• The potential renewal associated with the Halmstad framework.
• Future Swedish municipal audit and advisory procurements.
• Quality-focused tender evaluations where price is not an award criterion.
• Procurements requiring expertise in municipal governance and auditing.
• Assignments involving both municipal authorities and municipally owned companies.

SwedenTenders.com Procurement Intelligence

The Halmstad audit services award provides a clear example of a public procurement where quality completely determines the stated award methodology. With 100 percent quality weighting, the procurement moves away from a conventional price-versus-quality competition and instead focuses the assessment on competence, implementation and training.

The competitive field consisted of three tenderers: Öhrlings PricewaterhouseCoopers AB, Ernst & Young Aktiebolag and Azets Revision & Rådgivning. Öhrlings PricewaterhouseCoopers AB secured the contract, while the other two organisations were recorded as non-winning tenderers.

The procurement also demonstrates how public audit requirements can cover multiple layers of governance. The assignment concerns the municipality's committees and boards while also providing assistance to lay auditors of municipal companies. Suppliers therefore need to understand the specific governance environment in which the services will be delivered.

For procurement intelligence purposes, the SEK 10.8 million framework value, one possible renewal and quality-only evaluation model make this an important reference point for companies targeting Swedish municipal audit opportunities.

Supplier Takeaways

• Halmstads kommun awarded the audit assistance framework to Öhrlings PricewaterhouseCoopers AB.
• The contract value is SEK 10.8 million excluding VAT.
• Three tenders were received.
• The procurement was evaluated on 100 percent quality.
• The stated quality criteria were competence, implementation and training.
• The assignment covers the municipality's committees and boards.
• The scope also includes assistance to lay auditors of municipal companies.
• The contract was concluded on 5 June 2026.
• The framework permits a maximum of one renewal.
• The procurement is covered by the Government Procurement Agreement.
• The framework operates without reopening of competition.
• No dynamic purchasing system was used.

Key Takeaways

• Halmstads kommun is the contracting authority.
• Öhrlings PricewaterhouseCoopers AB is the winning supplier.
• The procurement concerns expert assistance to the municipality's audit function.
• The CPV classification is 79212000 – Auditing services.
• The estimated and maximum framework value is SEK 10.8 million.
• Three tenders were submitted.
• Quality accounted for 100 percent of the stated award methodology.
• Competence, implementation and training were the specified quality criteria.
• The framework allows one renewal.
• The procurement was conducted through an open procedure under Directive 2014/24/EU.
• The procurement was not financed with EU funds.
• The procurement is covered by the GPA.

Conclusion

Halmstad Municipality's SEK 10.8 million audit assistance framework highlights the importance of specialist professional services in Swedish local government procurement. The assignment extends across municipal committees and boards and includes support for lay auditors of municipal companies.

The procurement attracted three tenders, with Öhrlings PricewaterhouseCoopers AB selected as the winner. The most distinctive feature of the competition was its quality-only evaluation model: competence, implementation and training collectively formed the stated 100 percent quality basis.

For audit and advisory firms, the award demonstrates that public-sector procurement can place complete emphasis on service quality rather than price. Companies seeking similar opportunities in Sweden should therefore focus on demonstrating professional competence, a credible implementation approach and the ability to provide relevant training.

With a maximum framework value of SEK 10.8 million and one possible renewal, the procurement also provides a useful indicator of the scale and structure of specialist audit service opportunities available within Swedish municipal procurement.

Source: Tenders Electronic Daily (TED), Contract Award Notice 564978-2026, Official Journal of the European Union, OJ S 156/2026, published on 14 August 2026.