Audit Services

The competition is for the provision of audit services with effect from 01.07.25 for Ås municipality and associated entities in accordance with the current law 22 June 2018 no.83 on municipalities and counties (the Municipal Act) with the accompanying regulations and other applicable regulations, including guidelines and standards for the …

CPV: 75000000 Servicii de administraţie publică, de apărare şi de asigurări sociale, 79200000 Servicii de contabilitate, servicii de audit şi servicii fiscale, 79210000 Servicii de contabilitate şi de audit, 79211000 Servicii de contabilitate, 79211100 Servicii de gestionare a registrelor contabile, 79211110 Servicii de gestionare a salariilor, 79211120 Servicii de înregistrare a vânzărilor şi a achiziţiilor, 79211200 Servicii de înregistrare a declaraţiilor financiare
Locul de executare:
Audit Services
Organismul de alocare:
Ås kommune
Numărul de atribuire:
24163

1. Buyer

1.1 Buyer

Official name : Ås kommune
Legal type of the buyer : Public undertaking
Activity of the contracting authority : General public services

2. Procedure

2.1 Procedure

Title : Audit Services
Description : The competition is for the provision of audit services with effect from 01.07.25 for Ås municipality and associated entities in accordance with the current law 22 June 2018 no.83 on municipalities and counties (the Municipal Act) with the accompanying regulations and other applicable regulations, including guidelines and standards for the audit work. It is the municipal council that chooses the auditor after recommendation from the control committee. The control committee is, on behalf of Ås municipality's municipal council, the contracting authority for this procurement. The value of the procurement is estimated to: Group 1: Accounting audit (The estimated annual value is NOK 600,000 excluding VAT) Group 2: Management audit (Estimated annual value NOK 900,000 excluding VAT) The volume is an estimate and is not binding for the contracting authority. See the procurement documents for further information. This procurement is considered to have an immaterial impact on climate and environment, cf. the Regulations §7-9, fifth paragraph. The justification for this is that the procurement concerns consultancy services/consultancy services where the contracting authority is unable to influence climate and environmental impact, as the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery. Cf. DFØ ́s environment supervisor.
Procedure identifier : 4e9136b2-8f5e-4016-a5c9-54e9c0cfd556
Previous notice : 42d13f17-5f6e-4104-a82d-66998f647545-01
Internal identifier : 24163
Type of procedure : Open
The procedure is accelerated : no
Justification for the accelerated procedure :
Main features of the procedure : The competition will be held in accordance with the Public Procurement Act from 17 June 2016 no. 73 (LOA), with the accompanying regulations of 12 August 2016 no. 974 (FOA, as well as the provisions in this tender documentation. The competition will be held as TED - open tender contest in accordance with the regulations Parts I and III. All interested tenderers can submit tenders for this type of procedure. Negotiations are not allowed. The procurement is announced in the DOFFIN and TED database.

2.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 75000000 Administration, defence and social security services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 79211000 Accounting services
Additional classification ( cpv ): 79211100 Bookkeeping services
Additional classification ( cpv ): 79211110 Payroll management services
Additional classification ( cpv ): 79211120 Sales and purchases recording services
Additional classification ( cpv ): 79211200 Compilation of financial statements services

2.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway

2.1.4 General information

Legal basis :
Directive 2014/24/EU

5. Lot

5.1 Lot technical ID : LOT-0001

Title : General part
Description : The competition is for the provision of audit services with effect from 01.07.25 for Ås municipality and associated entities in accordance with the current law 22 June 2018 no.83 on municipalities and counties (the Municipal Act) with the accompanying regulations and other applicable regulations, including guidelines and standards for the audit work. It is the municipal council that chooses the auditor after recommendation from the control committee. The control committee is, on behalf of Ås municipality's municipal council, the contracting authority for this procurement. The value of the procurement is estimated to: Group 1: Accounting audit (The estimated annual value is NOK 600,000 excluding VAT) Group 2: Management audit (Estimated annual value NOK 900,000 excluding VAT) The volume is an estimate and is not binding for the contracting authority. See the procurement documents for further information. This procurement is considered to have an immaterial impact on climate and environment, cf. the Regulations §7-9, fifth paragraph. The justification for this is that the procurement concerns consultancy services/consultancy services where the contracting authority is unable to influence climate and environmental impact, as the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery. Cf. DFØ ́s environment supervisor.
Internal identifier : 24163

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 75000000 Administration, defence and social security services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 79211000 Accounting services
Additional classification ( cpv ): 79211100 Bookkeeping services
Additional classification ( cpv ): 79211110 Payroll management services
Additional classification ( cpv ): 79211120 Sales and purchases recording services
Additional classification ( cpv ): 79211200 Compilation of financial statements services

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.3 Estimated duration

Start date : 01/07/2025
Duration end date : 30/06/2027

5.1.4 Renewal

Maximum renewals : 4
The buyer reserves the right for additional purchases from the contractor, as described here : Renewal lenght is 24 months

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : no

5.1.10 Award criteria

Criterion :
Type : Cost
Name : Prices and Costs
Description :
Weight (percentage, exact) : 30
Criterion :
Type : Quality
Name : Assignment comprehension, service and user friendliness.
Description :
Weight (percentage, exact) : 20
Criterion :
Type : Quality
Name : Assignment specific competence
Description :
Weight (percentage, exact) : 50
Description of the method to be used if weighting cannot be expressed by criteria :
Justification for not indicating the weighting of the award criteria :

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : Follo og Nordre Østfold tingrett
Organisation signing the contract : Ås kommune

5.1 Lot technical ID : LOT-0002

Title : Group 1: Accounting Audits
Description : The competition is for the provision of audit services with effect from 01.07.25 for Ås municipality and associated entities in accordance with the current law 22 June 2018 no.83 on municipalities and counties (the Municipal Act) with the accompanying regulations and other applicable regulations, including guidelines and standards for the audit work. It is the municipal council that chooses the auditor after recommendation from the control committee. The control committee is, on behalf of Ås municipality's municipal council, the contracting authority for this procurement. The value of the procurement is estimated to: Group 1: Accounting audit (The estimated annual value is NOK 600,000 excluding VAT) Group 2: Management audit (Estimated annual value NOK 900,000 excluding VAT) The volume is an estimate and is not binding for the contracting authority. See the procurement documents for further information. This procurement is considered to have an immaterial impact on climate and environment, cf. the Regulations §7-9, fifth paragraph. The justification for this is that the procurement concerns consultancy services/consultancy services where the contracting authority is unable to influence climate and environmental impact, as the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery. Cf. DFØ ́s environment supervisor.
Internal identifier : 24163

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 75000000 Administration, defence and social security services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 79211000 Accounting services
Additional classification ( cpv ): 79211100 Bookkeeping services
Additional classification ( cpv ): 79211110 Payroll management services
Additional classification ( cpv ): 79211120 Sales and purchases recording services
Additional classification ( cpv ): 79211200 Compilation of financial statements services

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.3 Estimated duration

Start date : 01/07/2025
Duration end date : 30/06/2027

5.1.4 Renewal

Maximum renewals : 4
The buyer reserves the right for additional purchases from the contractor, as described here : Renewal lenght is 24 months

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : no

5.1.10 Award criteria

Criterion :
Type : Cost
Name : Prices and Costs
Description :
Weight (percentage, exact) : 30
Criterion :
Type : Quality
Name : Assignment comprehension, service and user friendliness.
Description :
Weight (percentage, exact) : 20
Criterion :
Type : Quality
Name : Assignment specific competence
Description :
Weight (percentage, exact) : 50
Description of the method to be used if weighting cannot be expressed by criteria :
Justification for not indicating the weighting of the award criteria :

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : Follo og Nordre Østfold tingrett
Organisation signing the contract : Ås kommune

5.1 Lot technical ID : LOT-0003

Title : Group 2: Performance Audits
Description : The competition is for the provision of audit services with effect from 01.07.25 for Ås municipality and associated entities in accordance with the current law 22 June 2018 no.83 on municipalities and counties (the Municipal Act) with the accompanying regulations and other applicable regulations, including guidelines and standards for the audit work. It is the municipal council that chooses the auditor after recommendation from the control committee. The control committee is, on behalf of Ås municipality's municipal council, the contracting authority for this procurement. The value of the procurement is estimated to: Group 1: Accounting audit (The estimated annual value is NOK 600,000 excluding VAT) Group 2: Management audit (Estimated annual value NOK 900,000 excluding VAT) The volume is an estimate and is not binding for the contracting authority. See the procurement documents for further information. This procurement is considered to have an immaterial impact on climate and environment, cf. the Regulations §7-9, fifth paragraph. The justification for this is that the procurement concerns consultancy services/consultancy services where the contracting authority is unable to influence climate and environmental impact, as the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery. Cf. DFØ ́s environment supervisor.
Internal identifier : 24163

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 75000000 Administration, defence and social security services
Additional classification ( cpv ): 79200000 Accounting, auditing and fiscal services
Additional classification ( cpv ): 79210000 Accounting and auditing services
Additional classification ( cpv ): 79211000 Accounting services
Additional classification ( cpv ): 79211100 Bookkeeping services
Additional classification ( cpv ): 79211110 Payroll management services
Additional classification ( cpv ): 79211120 Sales and purchases recording services
Additional classification ( cpv ): 79211200 Compilation of financial statements services

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.3 Estimated duration

Start date : 01/07/2025
Duration end date : 30/06/2027

5.1.4 Renewal

Maximum renewals : 4
The buyer reserves the right for additional purchases from the contractor, as described here : Renewal lenght is 24 months

5.1.6 General information

Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : no

5.1.10 Award criteria

Criterion :
Type : Cost
Name : Prices and Costs
Description :
Weight (percentage, exact) : 30
Criterion :
Type : Quality
Name : Assignment comprehension, service and user friendliness.
Description :
Weight (percentage, exact) : 20
Criterion :
Type : Quality
Name : Assignment specific competence
Description :
Weight (percentage, exact) : 50
Description of the method to be used if weighting cannot be expressed by criteria :
Justification for not indicating the weighting of the award criteria :

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : Follo og Nordre Østfold tingrett
Organisation signing the contract : Ås kommune

6. Results

Value of all contracts awarded in this notice : 10 000 000 Norwegian krone

6.1 Result lot ldentifier : LOT-0001

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : BDO AS
Tender :
Tender identifier : BDO - tilbud revisjon Ås
Identifier of lot or group of lots : LOT-0001
Subcontracting value is known : no
Subcontracting percentage is known : no
Contract information :
Identifier of the contract : 24163-1
Title : General part BDO AS
Date on which the winner was chosen : 14/02/2025
The contract is awarded within a framework agreement : no
Organisation signing the contract : Ås kommune

6.1.3 Non-winning tenderers :

Tenderer :
Official name : Deloitte AS
Tenderer :
Official name : KPMG AS
Tenderer :
Official name : Revisjon Midt-Norge SA
Tenderer :
Official name : Viken kommunerevisjon IKS

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders submitted electronically
Number of tenders or requests to participate received : 5

6.1 Result lot ldentifier : LOT-0002

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : BDO AS
Tender :
Tender identifier : BDO - tilbud revisjon Ås
Identifier of lot or group of lots : LOT-0002
Subcontracting value is known : no
Subcontracting percentage is known : no
Contract information :
Identifier of the contract : 24163-2
Title : Group 1: Regnskapsrevisjon-BDO AS
Date on which the winner was chosen : 14/02/2025
The contract is awarded within a framework agreement : no
Organisation signing the contract : Ås kommune

6.1.3 Non-winning tenderers :

Tenderer :
Official name : Deloitte AS
Tenderer :
Official name : KPMG AS
Tenderer :
Official name : Revisjon Midt-Norge SA
Tenderer :
Official name : Viken kommunerevisjon IKS

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders submitted electronically
Number of tenders or requests to participate received : 3

6.1 Result lot ldentifier : LOT-0003

At least one winner was chosen.

6.1.2 Information about winners

Winner :
Official name : BDO AS
Tender :
Tender identifier : BDO - tilbud revisjon Ås
Identifier of lot or group of lots : LOT-0003
Subcontracting value is known : no
Subcontracting percentage is known : no
Contract information :
Identifier of the contract : 24163-3
Title : Group 2: Forvaltningsrevisjon-BDO AS
Date on which the winner was chosen : 14/02/2025
The contract is awarded within a framework agreement : no
Organisation signing the contract : Ås kommune

6.1.3 Non-winning tenderers :

Tenderer :
Official name : Deloitte AS
Tenderer :
Official name : KPMG AS
Tenderer :
Official name : Revisjon Midt-Norge SA
Tenderer :
Official name : Viken kommunerevisjon IKS

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders submitted electronically
Number of tenders or requests to participate received : 4

8. Organisations

8.1 ORG-0001

Official name : Ås kommune
Registration number : 964948798
Department : Innkjøp
Postal address : Postboks 195
Town : ÅS
Postcode : 1431
Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Contact point : Therese Nguyen
Telephone : +47
Roles of this organisation :
Buyer
Organisation signing the contract

8.1 ORG-0002

Official name : Follo og Nordre Østfold tingrett
Registration number : 926 725 920
Postal address : Postboks 64
Town : Ski
Postcode : 1401
Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Telephone : 64 00 30 00
Roles of this organisation :
Review organisation

8.1 ORG-0003

Official name : Deloitte AS
Registration number : 980211282
Department : Salg
Postal address : Dronning Eufemias gate 14
Town : OSLO
Postcode : 0191
Country : Norway
Contact point : Cathrine Aasheim
Telephone : +47 23 27 90 00
Roles of this organisation :
Tenderer

8.1 ORG-0004

Official name : Viken kommunerevisjon IKS
Registration number : 985731098
Department : Viken kommunerevisjon IKS,
Postal address : Postboks 4197, 3005 Drammen
Town : Drammen
Postcode : 3005
Country : Norway
Contact point : Inger Anne Ankersen
Telephone : 40910200
Roles of this organisation :
Tenderer

8.1 ORG-0005

Official name : BDO AS
Registration number : 993606650
Department : Konsulentavdelingen
Postal address : Postboks 1704 Vika
Town : Oslo
Postcode : 0121
Country : Norway
Contact point : Morten Thuve
Telephone : +47 23 11 91 00
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001 LOT-0002 LOT-0003

8.1 ORG-0006

Official name : KPMG AS
Registration number : 935174627
Department : KPMG
Postal address : Postboks 7000 Majorstua
Town : Oslo
Postcode : 0306
Country : Norway
Contact point : Sindre Dueland
Telephone : 04063
Roles of this organisation :
Tenderer

8.1 ORG-0007

Official name : Revisjon Midt-Norge SA
Registration number : 919902310
Department : Salg
Postal address : Brugata 2
Town : Steinkjer
Postcode : 7715
Country : Norway
Contact point : Arnt Haugan
Telephone : +47 907 30 300
Roles of this organisation :
Tenderer

11. Notice information

11.1 Notice information

Notice identifier/version : 005ac45e-5e04-4728-b6a5-09bdb0519cde - 01
Form type : Result
Notice type : Contract or concession award notice – standard regime
Notice dispatch date : 12/03/2025 09:48 +00:00
Notice dispatch date (eSender) : 12/03/2025 10:01 +00:00
Languages in which this notice is officially available : English

11.2 Publication information

Notice publication number : 00162588-2025
OJ S issue number : 51/2025
Publication date : 13/03/2025