CINXE.COM
Just a moment...
<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="390"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "www.grantthornton.se",cType: 'managed',cRay: '9157a5559c5f9c3b',cH: 'u3gStUr.FOtP5URbgXmdNuaLV8xCyFBPksF.LFrkv1Y-1740150444-1.2.1.1-pQENq.6iw3ZIqDrf_C9FI6TCb_mcw.u_kg7PeZnQlp3KHxzZaDDo7NBe5Y.WYQjf',cUPMDTk: "\/tjanster\/radgivning\/?__cf_chl_tk=WJObJyRVaauaqbt4TiGr2TCIXKB6DRSee.w4BBurQRw-1740150444-1.0.1.1-zUvZepbcohya2ZgQN6Ur1fbGpLPbXnFtvfT3z64T93I",cFPWv: 'b',cITimeS: '1740150444',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/tjanster\/radgivning\/?__cf_chl_f_tk=WJObJyRVaauaqbt4TiGr2TCIXKB6DRSee.w4BBurQRw-1740150444-1.0.1.1-zUvZepbcohya2ZgQN6Ur1fbGpLPbXnFtvfT3z64T93I",md: "wOTGzT_oXysP6tdmgdzTO1jjzOJzgQCy252Ee4QAx1s-1740150444-1.2.1.1-7.yTzMuCBiueDugyPoyPZ0bLxI3ehoe2LJKdC7tTSAHrdmxp.RLuzf_EYvCT4v1WOOiMYb8UvUN0eMpJu9T_5ByUDdG7lNlqqLSGKspHDj41TXQWAVG.tuYzEljJ0KZtRjbPlquWBx2e1pnNxS20iKd08qHrEUbPj6snIhgjUSUijJWdDqyxD.mzsCV0OvVMgD6zOjBWcC.ZelihOscSxlmsZ8dLUM7D4qz.eZL8bkJ4pQP1l2YNf1I5e2zd66Q9IMW1hbTP0YyNK.hGKNR0l8TfTuvZxmd1kyeKKelNAQU5oDz8Zm1Anf73NUcIataDp7i.FJwlBZeYySRZXW2jdnkJTnsOehxtm8aa_tbXI62RdLr2XdbWrIPajNQVTAv0I4B4LzRauUlcFtG2HJkxmCNqny44x1a_eLJOWs1CiM6.WF9NvxpFoGdFnxM_.8nCJgOEW74sxcIqz4EsImmr3QLdT.Yva7Kogqglb4TXzm._magnApZeqvf8GQb6wabz5RB0PFmF2H0JPMziMpRkVnweFcnfJZ7CGsjLb8d17Scp7uVitUHzvbPq6qbMLJnSri6mUQSvA8mVlS0pF0W7oRFuLno3sqeliohEQHemhoHDVlXmgIBbUhS5yqmUHEe5SMSFb0XkD.FwC5_fS5jsa87SPqxf81r6QQHLrCvp4AGCXmKlcGWu8b_lMTKQAf3MasbhBs7L0FgwRPsyBJGHH4hq3szfZXb59SeLz.g93RvjvvBOOSgpnP_wzSXGmZcLSizimo90OFNl_LFtsdZUrF9PJeHBYQSO7sxiAVJ.vmLukBCCy6ZRzWS9D9JgRw07Khm6p.sCp6NdiB1UtCfhekFymu0UHcahqwqGobwh8Fm.MOxguY.8a9pLI0LvPi_zNhqVYSSCFvbpz5E8sxHR45zr3q4R5bgLzHm_6w3xjB_zXZWJFxNepaljVd6a8FsBP2OR6MEGFGN14N3bdamCLOEAUCr6I8jpM8r9XS_cxGmCAI2VIz4Pr1HWUADqN2eDuM_dktS5swfgE540xqjC24QwcsEYV4RC4NjuHlG5a_ZcQeqQnSJRtP8oFWmZKrQPY8fPXoZ7zTkX0guL9GPsaDGYcUn396fotgAf99ImNWVijHRCs_HcmIRAauPDplUWWBI49ghWrRHqgQqOnKleA4Z_lHLfqWtjuLKm7YbJ7OwH3bMvXcfHFTJmTI.Uo8_vTR.UEd6GrioDjbFwAFwAZFZO8_a4SoAYH9wHfBH.A_Cj2x.Y6g5HNOkhs0Og8eg61HcwAPAMhnKZXAsJIQbQYTd8EQpFyzSiL6HqG._CanRgNrReBzKQWH0G53vUYhiBTMOD9vaGyJGuhPUDQVxt_EyEp7gHUEX0nFcLhprWZKmdTc_cCbAl44hF_RhUI3IEG5Z8WAWlwkgVJBCIxR1psj3CmDMC_8l_y.cwComjpo85oCsNw.5y6UG5MobdZxB3ICqsqI8VMSrxXMJYtAMtQEKRCA7PmpGVDfNxIeVNDN2PFB8lN1H89fG2mtXTekxtIcG5gS4MSE16Mg3owWQlJOyuq_.82bLEMsgluBBT5PmpJlZeUzANjXA33bEzH8v7zzpFM9LGcccEah.DznuDgiHbnmC39erl6EuvxAzvzyRS1TtVj1nghK64w.K2ji_53h7qHPdVlVmo0AmvezlpTJmwiOOIqxPDVU72iORE29WegHkTdjPJnWufAqURMyGwT1TOqUMSvduO6OyJ2LFmuzQInD1ERsgfv0oVYFN.xfSBAakjA09LxC0kdNeureBu8BhGUcUEo1okQ5X9yRaBWyJGh64cyzXIenhVd3NmlI707dEepCb8Aaaqxi3Pjl86uoo2Wuhvp8WEnHvWpxk5.368G.4JGk_QqinPmykjkferI8TScqf3_vqsFTnq4EBakxKr1FvTNl0SHXGoT8MFcU6249Ou.q2m_v8q8.9hOsYyLZF_veUCERRA4l0F9LuVGN_OoiyhPfQFgC1jC0R7yMZ2aTuwPat_IXMnmX7MM9QAjZD512BJxYsfpbHdb1LaAi4.1PX4GFcNQ4k5mTCc1BZF0uZ584HMw9BeIOdVTT9FDAIh_dT4I49se8Tu.TSqkOODQmT3PylwNPoipp6_Qzw.KRPf.ubWmVyUTRj7EcDd1H95PzNkXCFHkEghD1chxjHnqV2gMn4GvxPqyeqvOgDU6EetXFqBLSWC9LcOc26L9T3kFgeeONLE1UsTRCpWkhQDd_NGVJuls6MJS1V_IAyUoXOqhdPRPesOSfYAjPIeCaE9X1txqHASoSEO0WnkO.Abuvvr4JwzpybRIbLTttZ3jpu6cMCGEnVUBm0Othgv_bXBw80L4wFsAPvEpkZT0l1gxyeeqhQOkFA1I.Q97Si0R2iQuMHs5EDFyYuXP234rj82XZd.f8whRNTdwdDUVBxFR2uf8MgRSbyuqMdsdJ9cWthfrC9PMii62XOcZ4VeJQU2hnHrROoW6jlXra29lnSYPcWFgIIxPdu9qCq0NmRcm88Ic2pH4X1jrqvLCybQyMmUWcDvxOjYssAuCbUT",mdrd: "gDpCsKj3mqgLS6uaFOcPZcP2hs_JrDoYzVArAvMDXMo-1740150444-1.2.1.1-Bwfe9QiiTKtXirXJRybrPvQCB1RgSlmh3OCHWOrZdNluoo8GvKMJROAP8fDNRnhTmUjxOTkUOtdZOUOxiH3u4utN9vcTfsTXanUJNjkjqzKyGRaDNT1AqRjANVwlaUohhI_2gJbS.i6VSVF7hXrWVTqD1KiYNSr5IB4EQZ1iGiqo2dbsDqYclw2KrtRl_wAXWljGxWjo8RPbBB_B0Ne4lGz1yuUHLTPC377MG8Lw95tg0lCxc9I7ajKEVXYPGJ13_Px285Zi6nfYgX2mLytpSKiM4MVTuggdhJ7.7MNPJRkOmh3Ne.A2T1KVQPIc5.3jpQxR1.epeM8kTfn5MJD6IXdZCLkA9q0PjJNDKsQT.IVk9P5fkJpraBBpjHMCsLcsnJd9Qbs0Enm4hCwAb3aY87tqzUgOiqJ.5NGT4ZhT8szoLj80fWvpuwtRgXXNYGeI7TRKRLhhwRsqSVXoromkwD.MGoz_LaZ.5c3VYMwAqY2TZQUt78LFkGjYYbJBDVoWbvljpg.x3mxaO83hn4TlKQDVKcCKAvOQMC30_QIRjaxUb8veno4tzmpXXMli42fXi5GA9LMGZyb0Cie6cL9pK0FFfwgjycc6b6t75.s6RNAx6ApfsB.X0xIHG9c3YL81Aa.ejksd.9Vh5PFesNy92X2jFwABQ3.69SkpxU17PdsXoz.1JyAmZDw0ZR6N3NRSfaqYAh5JAqYs73eiQOaNRZrBG.js_FVvRpvU941LEW9XcvVo1_D7jxfW8zEhrPMgp7SDlczOoy.5Oar4rFbRBawDMSpnSdDBuWkLSfoPHofB_HvM0MbWKEMMx8A3isPm0oAcEDmec395JyCGv1wE7paTUSuS0OPp3KmXwYAt5nqUN.rpCpSGGmlIogiZn6h2qhlz89SMTJ_gPlJupyA43SRx6qlRhQt1WgEkipmNWT1NSU99TW_NkVfrj8Cusn7TgTDyU487D1ldQlG0B6zZcsNVz8E0MVhGv0_7._I.IoOesfZvROU0feLVuFnW3DeNrh_vq7GXr3Uuzc7veHlY70XHkkCQYh9Urn9srnR0mpq7M5Xd_EmCBGfX_blyaii49RDu87kjMs4xRxWW1eH_LCz9ITX8Z2bFrTX6ZJTK4_7AWeYwITRfX2SPBSzJq7jGT2bI3MJlvOt47_PhJrxcIwAR_b5lZX698J0DPXSLAQsI9XAo9m1eMelVGyg9cBlBK8cFXGlZ_x86BbAem48b4xUtINIWfS7DLRADL9BjO7isz_ZSHdgQ.xeTGjyF_Bbyk4Ldu8bo5ANfqxtayz8V2T0iPXizyDXMd1fyxBO5rIN9scxbfFCtyesBOfaAMqfpXtUQBG4mVph9pWZhtK..aVCzDLH7eImxADPGD6vFmpfgQjXNP8MqE8KsZL9vdER9TFGhs_xePfaCXqgJ_lGNUlUJwLQBua7sDOBn9SV1h7zAjzEIQYb.toeg7qZvna1OZjIsexWzLKQlxXby5f.y_F.z83qsNhzSo4uTMBuqNiCBGu_J1cypwMTGRO_p0SUihb5oDlLdc0nBBUZhJLKtYfjzyR_IQZByO0oizlZrcd.AOG7rBytk8rfSZgQfWbpa_E8CjML0.lIw34DHvK3Sys7lFVmbQUDFs7T2h_f3K9k1T0WviB.j8FIB46G1Wqi58cUpmxSJhlqFxqSHylBAQ7f1CCqZmDwZ4N3zuCnTihW.4kCDkW2ktH6b9V6Q4U5uDEvbeF3UH14fVpkwjhQeImwzrzQHplRJ8CX4QM.T31BS3H1FOrJ4vGHKw6XsE5oZIe9DWywaUOTXW6Dynl7cwueA3KnkqwloN1fIpFbbTsXJ4Z9ARxNa1yWGV8xhQzrZSKla0j_qQBENjcw4B9Nm4D2KQZuFxzGbUevCzB4.yntopCIPtH7x09EhpXyVKW1j.P7sk2V7iaFJj3Im83PehZOuixpyO.YskffKgIEc5UGYRj09wYxFG.UxPubr6soE"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=9157a5559c5f9c3b';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/tjanster\/radgivning\/?__cf_chl_rt_tk=WJObJyRVaauaqbt4TiGr2TCIXKB6DRSee.w4BBurQRw-1740150444-1.0.1.1-zUvZepbcohya2ZgQN6Ur1fbGpLPbXnFtvfT3z64T93I" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>