Rotation, independence and what an audit tender is really testing
Audit is one of the few professional services where the buyer is required to go to market whether it is satisfied with the incumbent or not. Rotation rules, statutory in many jurisdictions, cap how long a firm or an engagement partner may serve, which is why these notices appear on a predictable cycle and why the incumbent is frequently ineligible. Independence is assessed against the whole firm: non-audit services supplied to the same body, including consulting and tax work, are restricted or prohibited, and the declaration covers network firms as well.
The scope in a public sector audit is wider than a financial opinion. Alongside the statement of accounts, engagements commonly cover regularity -- whether spending was within the authority granted -- value for money arrangements, grant certification, and assurance over systems and controls. Internal audit is a separate market, bought as an annual plan of risk-based reviews rather than as an opinion, and the same firm is usually barred from holding both roles. Bidders should read which of these is actually being tendered.
Pricing is built from a planned mix of hours by grade, and the evaluation looks for whether that mix is credible against the complexity of the entity. A bid that wins on price and then requests additional fees for scope the documents already described is a familiar pattern buyers now guard against with explicit change control. Quality is assessed through the firm's regulatory inspection record, the qualifications and continuity of named staff, and its methodology for areas where public bodies most often have problems: asset valuation, pension liabilities, group boundaries and revenue recognition on grants.
This section describes how this category is bought generally, across the public buyers that publish it. The figures elsewhere on this page are measured for this market alone.
Who buys audit and accounting in Switzerland?
GlobalGov holds 46 audit and accounting records from 44 distinct buying organisations in Switzerland. The most frequent publishers are Hôpital du Valais - ICH Service Biomédical et achats (2 records); Matterhorn Gotthard Infrastruktur AG (2 records); AVASAD. Association vaudoise d'aide et de soins à domicile / Service des Finances et du Pilotage de la Performance (1 record); Aargau Verkehr AG (AVA) (1 record); Assurance suisse contre les risques à l’exportation (1 record); BLS Ag (1 record). Between them the 6 largest account for 17% of everything published, so buying here is spread across many separate authorities.
| Buying organisation | Records | Share |
|---|---|---|
| Hôpital du Valais - ICH Service Biomédical et achats | 2 | 4.3% |
| Matterhorn Gotthard Infrastruktur AG | 2 | 4.3% |
| AVASAD. Association vaudoise d'aide et de soins à domicile / Service des Finances et du Pilotage de la Performance | 1 | 2.2% |
| Aargau Verkehr AG (AVA) | 1 | 2.2% |
| Assurance suisse contre les risques à l’exportation | 1 | 2.2% |
| BLS Ag | 1 | 2.2% |
How long do bidders get to respond to audit and accounting tenders in Switzerland?
Across the 21 Switzerland audit and accounting notices that publish both a publication date and a closing date, the median response window is 44 days. A quarter of them allowed 39 days or fewer and a quarter stayed open for more than 58. Not one of them closed within a fortnight of being published, so the window on this market is consistently workable.
How often are audit and accounting tenders published in Switzerland?
Switzerland published 3 notices in this category in the last twelve months. Over the last three years there were 22, spread across 33 separate months of activity since 1 June 2021. August is historically the busiest month. No new notice has been published in this category since 2 April 2026, 182 days ago, so treat the figures above as a record of the market rather than as this week's pipeline.
How does Switzerland compare with other audit and accounting markets?
Among the 30 countries where GlobalGov holds a comparable audit and accounting market, Switzerland ranks 21st by number of records. The largest is Colombia (1,888 records against 46 here). Within Switzerland itself, audit and accounting is the 40th largest of the 56 procurement categories tracked here.
Where do the Switzerland audit and accounting records on this page come from?
These 46 records are collected from 1 official source: TED (46). GlobalGov is an independent aggregator and is not affiliated with any of them; each record links back to the notice on its issuing portal. The set is rebuilt nightly, and the counts on this page were taken on 2026-10-01.
Most recent Audit and Accounting tenders in Switzerland
None of these are open for bids now — they are the most recent records GlobalGov holds for this market, kept here so the shape of a typical audit and accounting notice in Switzerland is visible. Set an alert to be told when the next one opens.
Switzerland – Accounting, auditing and fiscal services – Revisionsstelle
Switzerland – Accounting, auditing and fiscal services – Révision interne pour compenswiss
Switzerland – Accounting and auditing services – Choix d'un réviseur aux comptes
Switzerland – Auditing services – Mandat d'audit organisationnel des établissements autonomes de droit public du domaine des soins du canton de Neuchâtel RHNe, CNP et Nomad
Switzerland – Accounting and auditing services – Appel d'offres public pour une prestation de contrôle par une entreprise fournissant des prestations en matière de révision
Switzerland-Berne: Statutory audit services
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Audit and Accounting procurement in other markets
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