Notice Information
Notice Title
P26-0044 External Audit Services
Notice Description
The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.
Lot Information
Subsidiary Companies
The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies. Additional information: Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.
Renewal: The contract will be for an period of approximately 33 months with the option to extend for a further 12 months if required.
Scottish Enterprise Pension and Life Assurance SchemeLot 2 is to engage external auditor to audit the Scottish Enterprise Pension and Life Assurance Scheme. SEPLAS is a final salary pension scheme established by Scottish Enterprise for the benefit of its employees. It is envisaged that the contract will start February 2022
Renewal: The contract will be for an initial period of approximately 33 months with the option to extend for a further 12 months if required.
Notice Details
Publication & Lifecycle
- Open Contracting ID
- ocds-h6vhtk-02f6aa
- Publication Source
- Find A Tender Service
- Latest Notice
- https://www.find-tender.service.gov.uk/Notice/075403-2025
- Current Stage
- Award
- All Stages
- Tender, Award
Procurement Classification
- Notice Type
- Tender Notice
- Procurement Type
- Standard
- Procurement Category
- Services
- Procurement Method
- Open
- Procurement Method Details
- Open procedure
- Tender Suitability
- Not specified
- Awardee Scale
- Large, SME
Common Procurement Vocabulary (CPV)
- CPV Divisions
79 - Business services: law, marketing, consulting, recruitment, printing and security
-
- CPV Codes
79200000 - Accounting, auditing and fiscal services
79210000 - Accounting and auditing services
79212000 - Auditing services
79212100 - Financial auditing services
79212200 - Internal audit services
79212300 - Statutory audit services
Notice Value(s)
- Tender Value
- £150,000 £100K-£500K
- Lots Value
- £240,000 £100K-£500K
- Awards Value
- Not specified
- Contracts Value
- £215,060 £100K-£500K
Notice Dates
- Publication Date
- 19 Nov 20253 months ago
- Submission Deadline
- 22 Dec 2025Expired
- Future Notice Date
- Not specified
- Award Date
- 14 Feb 20224 years ago
- Contract Period
- 16 Feb 2026 - 30 Nov 2029 3-4 years
- Recurrence
- 42 months
Notice Status
- Tender Status
- Cancelled
- Lots Status
- Cancelled
- Awards Status
- Active, Unsuccessful
- Contracts Status
- Active
Buyer & Supplier
Contracting Authority (Buyer)
- Main Buyer
- SCOTTISH ENTERPRISE
- Contact Name
- Joanne Napier
- Contact Email
- lesley.reid@scotent.co.uk
- Contact Phone
- +44 1414686024
Buyer Location
- Locality
- GLASGOW
- Postcode
- G2 6HQ
- Post Town
- Glasgow
- Country
- Scotland
-
- Major Region (ITL 1)
- TLM Scotland
- Basic Region (ITL 2)
- TLM3 West Central Scotland
- Small Region (ITL 3)
- TLM32 Glasgow City
- Delivery Location
- TLM Scotland
-
- Local Authority
- Glasgow City
- Electoral Ward
- Anderston/City/Yorkhill
- Westminster Constituency
- Glasgow North
Further Information
Notice URLs
Open Contracting Data Standard (OCDS)
View full OCDS Record for this contracting process
The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.
{
"tag": [
"compiled"
],
"id": "ocds-h6vhtk-02f6aa-2025-11-19T16:45:49Z",
"date": "2025-11-19T16:45:49Z",
"ocid": "ocds-h6vhtk-02f6aa",
"description": "This is a relevant climate change contract, bidders are required to complete and return the attached Climate Change Plan template. SPD Statement for 2A.17 - Form of Participation (Notably as part of a group, consortium, joint venture or similar). Any contract will be entered into with the nominated lead organisation and all members of the consortium, who will in these circumstances each be required to execute said contract together with all ancillary documentation, evidencing their joint and several liability in respect of the obligations and liabilities of the contract. It will be for members of the consortium to sort out their respective duties and liabilities amongst each other. For administrative purposes, any associated documentation will be sent to the nominated lead organisation. SPD Statement for 2C.1 - Where the main bidder relies on the capacities of other entities in order to meet the selection criteria, the bidder must provide a separate SPD response setting out the information required under SPD (Scotland): Part II (sections A and B); Part III exclusion grounds; the relevant part of Section IV selection criteria; and Part V (if applicable) for each of the entities concerned. SPD Statement for 2D.1 - If the bidder proposes to subcontract any part(s) of the service and those sub-contractors are not relied upon, they should arrange for a separate SPD response from each potential subcontractor. The subcontractors must complete the relevant parts of the SPD (Scotland) (Sections A and B of Part II and Part III only) to self-declare whether there are grounds for their exclusion. [This may be requested at the selection stage or prior to the subcontractor commencing work on the contract.] (SC Ref:816336)",
"initiationType": "tender",
"tender": {
"id": "P26-0044",
"legalBasis": {
"id": "32014L0024",
"scheme": "CELEX"
},
"title": "P26-0044 External Audit Services",
"status": "cancelled",
"classification": {
"scheme": "CPV",
"id": "79212000",
"description": "Auditing services"
},
"mainProcurementCategory": "services",
"description": "The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.",
"value": {
"amount": 150000,
"currency": "GBP"
},
"lots": [
{
"id": "1",
"title": "Subsidiary Companies",
"description": "The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies. Additional information: Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.",
"awardCriteria": {
"criteria": [
{
"name": "Project Team Structure & Experience",
"type": "quality",
"description": "20"
},
{
"name": "Audit Approach & Methodology",
"type": "quality",
"description": "25"
},
{
"name": "Understanding of Requirements & Sector Knowledge",
"type": "quality",
"description": "15"
},
{
"name": "Timetable including milestones for objectives",
"type": "quality",
"description": "35"
},
{
"name": "Fair Work First",
"type": "quality",
"description": "5"
},
{
"type": "price",
"description": "40"
}
]
},
"value": {
"amount": 150000,
"currency": "GBP"
},
"contractPeriod": {
"durationInDays": 1350,
"startDate": "2026-02-16T00:00:00Z",
"endDate": "2029-11-30T23:59:59Z"
},
"hasRenewal": false,
"renewal": {
"description": "The contract will be for an period of approximately 33 months with the option to extend for a further 12 months if required."
},
"submissionTerms": {
"variantPolicy": "notAllowed"
},
"hasOptions": false,
"status": "cancelled"
},
{
"id": "2",
"title": "Scottish Enterprise Pension and Life Assurance Scheme",
"description": "Lot 2 is to engage external auditor to audit the Scottish Enterprise Pension and Life Assurance Scheme. SEPLAS is a final salary pension scheme established by Scottish Enterprise for the benefit of its employees. It is envisaged that the contract will start February 2022",
"awardCriteria": {
"criteria": [
{
"name": "Project Team Structure",
"type": "quality",
"description": "30"
},
{
"name": "Methodology including innovation",
"type": "quality",
"description": "35"
},
{
"name": "Timetable, including milestones for objectives",
"type": "quality",
"description": "20"
},
{
"name": "Information Security",
"type": "quality",
"description": "10"
},
{
"name": "Fair Work First",
"type": "quality",
"description": "5"
},
{
"type": "price",
"description": "50"
}
]
},
"value": {
"amount": 90000,
"currency": "GBP"
},
"contractPeriod": {
"durationInDays": 1350
},
"hasRenewal": true,
"renewal": {
"description": "The contract will be for an initial period of approximately 33 months with the option to extend for a further 12 months if required."
},
"submissionTerms": {
"variantPolicy": "notAllowed"
},
"hasOptions": false,
"status": "cancelled"
}
],
"items": [
{
"id": "1",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79212000",
"description": "Auditing services"
},
{
"scheme": "CPV",
"id": "79212300",
"description": "Statutory audit services"
},
{
"scheme": "CPV",
"id": "79212100",
"description": "Financial auditing services"
},
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
},
{
"scheme": "CPV",
"id": "79200000",
"description": "Accounting, auditing and fiscal services"
}
],
"deliveryAddresses": [
{
"region": "UKM"
},
{
"region": "UKM"
},
{
"region": "UKM"
},
{
"region": "UKM"
}
],
"relatedLot": "1"
},
{
"id": "2",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79200000",
"description": "Accounting, auditing and fiscal services"
},
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
},
{
"scheme": "CPV",
"id": "79212000",
"description": "Auditing services"
},
{
"scheme": "CPV",
"id": "79212100",
"description": "Financial auditing services"
},
{
"scheme": "CPV",
"id": "79212200",
"description": "Internal audit services"
},
{
"scheme": "CPV",
"id": "79212300",
"description": "Statutory audit services"
}
],
"deliveryAddresses": [
{
"region": "UKM"
},
{
"region": "UKM"
}
],
"relatedLot": "2"
}
],
"submissionMethod": [
"electronicSubmission"
],
"submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
"communication": {
"atypicalToolUrl": "http://www.publiccontractsscotland.gov.uk"
},
"selectionCriteria": {
"criteria": [
{
"type": "suitability",
"description": "The relevant selection criteria will be included in the SPD Scotland online module.",
"appliesTo": [
"supplier"
]
}
]
},
"otherRequirements": {
"requiresStaffNamesAndQualifications": true
},
"procurementMethod": "open",
"procurementMethodDetails": "Open procedure",
"coveredBy": [
"GPA"
],
"tenderPeriod": {
"endDate": "2025-12-22T17:00:00Z"
},
"submissionTerms": {
"languages": [
"en"
],
"bidValidityPeriod": {
"durationInDays": 90
}
},
"awardPeriod": {
"startDate": "2025-12-23T08:00:00Z"
},
"bidOpening": {
"date": "2025-12-23T08:00:00Z"
},
"hasRecurrence": true,
"contractTerms": {
"hasElectronicOrdering": true,
"electronicInvoicingPolicy": "allowed",
"hasElectronicPayment": true
},
"reviewDetails": "In the first instance, contact the Head of Facilities Management and Procurement at Scottish Enterprise, with any concerns or enquiries. Email: https://www.scottish-enterprise.com/help/contact-us. An economic operator that suffers, or risks suffering, loss or damage attributable to a breach of duty under the Public Contracts (Scotland) Regulations 2015, may bring proceedings that will be started in the High Court.",
"documents": [
{
"id": "economic",
"documentType": "economicSelectionCriteria"
},
{
"id": "technical",
"documentType": "technicalSelectionCriteria"
}
],
"recurrence": {
"description": "42 months"
}
},
"parties": [
{
"id": "GB-FTS-1478",
"name": "Scottish Enterprise",
"identifier": {
"legalName": "Scottish Enterprise"
},
"address": {
"streetAddress": "Atrium Court, 50 Waterloo Street",
"locality": "Glasgow",
"region": "UKM82",
"postalCode": "G2 6HQ",
"countryName": "United Kingdom"
},
"contactPoint": {
"name": "Joanne Napier",
"telephone": "+44 1414686024",
"email": "lesley.reid@scotent.co.uk",
"url": "http://www.publiccontractsscotland.gov.uk"
},
"roles": [
"buyer",
"centralPurchasingBody"
],
"details": {
"url": "http://www.scottish-enterprise.com/",
"buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00398",
"classifications": [
{
"scheme": "TED_CA_TYPE",
"id": "REGIONAL_AGENCY",
"description": "Regional or local agency/office"
},
{
"scheme": "COFOG",
"id": "04",
"description": "Economic affairs"
}
]
}
},
{
"id": "GB-FTS-5762",
"name": "Glasgow Sheriff Court and Justice of the Peace Court",
"identifier": {
"legalName": "Glasgow Sheriff Court and Justice of the Peace Court"
},
"address": {
"streetAddress": "Sheriff Clerk's Office, PO Box 23, 1 Carlton Place,",
"locality": "Glasgow",
"postalCode": "G5 9DA",
"countryName": "United Kingdom"
},
"contactPoint": {
"telephone": "+44 1414298888"
},
"roles": [
"reviewBody"
],
"details": {
"url": "https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-sheriff-court-and-justice-of-the-peace-court"
}
},
{
"id": "GB-FTS-1538",
"name": "Scottish Government",
"identifier": {
"legalName": "Scottish Government"
},
"address": {
"streetAddress": "5 Atlantic Quay, 150 Broomielaw",
"locality": "Glasgow",
"postalCode": "G2 8LU",
"countryName": "United Kingdom"
},
"contactPoint": {
"telephone": "+44 1412425466",
"email": "SPOEprocurement@scotland.gsi.gov.uk"
},
"roles": [
"mediationBody",
"reviewContactPoint"
],
"details": {
"url": "http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries"
}
},
{
"id": "GB-FTS-44416",
"name": "Thomson Cooper",
"identifier": {
"legalName": "Thomson Cooper"
},
"address": {
"streetAddress": "3 Castle Court, Carnegie Campus",
"locality": "Dunfermline",
"region": "UKM",
"postalCode": "KY11 3PB",
"countryName": "United Kingdom"
},
"contactPoint": {
"telephone": "+44 1383628800"
},
"roles": [
"supplier"
],
"details": {
"scale": "sme"
}
},
{
"id": "GB-FTS-44417",
"name": "Johnston Carmichael",
"identifier": {
"legalName": "Johnston Carmichael"
},
"address": {
"streetAddress": "227 West George Street",
"locality": "Glasgow",
"region": "UKM82",
"postalCode": "G2 2ND",
"countryName": "United Kingdom"
},
"contactPoint": {
"telephone": "+44 1412225800"
},
"roles": [
"supplier"
],
"details": {
"scale": "large"
}
}
],
"buyer": {
"id": "GB-FTS-1478",
"name": "Scottish Enterprise"
},
"language": "en",
"awards": [
{
"id": "004538-2022-1",
"relatedLots": [
"1"
],
"title": "Subsidiary Companies",
"status": "active",
"suppliers": [
{
"id": "GB-FTS-44416",
"name": "Thomson Cooper"
}
]
},
{
"id": "004538-2022-2",
"relatedLots": [
"2"
],
"title": "Scottish Enterprise Pension and Life Assurance Scheme",
"status": "active",
"suppliers": [
{
"id": "GB-FTS-44417",
"name": "Johnston Carmichael"
}
]
},
{
"id": "075403-2025-P26-0044-1",
"relatedLots": [
"1"
],
"status": "unsuccessful",
"statusDetails": "discontinued"
}
],
"contracts": [
{
"id": "004538-2022-1",
"awardID": "004538-2022-1",
"title": "Subsidiary Companies",
"status": "active",
"value": {
"amount": 134950,
"currency": "GBP"
},
"dateSigned": "2022-02-14T00:00:00Z"
},
{
"id": "004538-2022-2",
"awardID": "004538-2022-2",
"title": "Scottish Enterprise Pension and Life Assurance Scheme",
"status": "active",
"value": {
"amount": 80110,
"currency": "GBP"
},
"dateSigned": "2022-02-14T00:00:00Z"
}
],
"bids": {
"statistics": [
{
"id": "1",
"measure": "bids",
"relatedLot": "1",
"value": 1
},
{
"id": "6",
"measure": "bids",
"relatedLot": "2",
"value": 1
},
{
"id": "2",
"measure": "smeBids",
"relatedLot": "1",
"value": 1
},
{
"id": "7",
"measure": "smeBids",
"relatedLot": "2",
"value": 0
},
{
"id": "3",
"measure": "foreignBidsFromEU",
"relatedLot": "1",
"value": 0
},
{
"id": "8",
"measure": "foreignBidsFromEU",
"relatedLot": "2",
"value": 0
},
{
"id": "4",
"measure": "foreignBidsFromNonEU",
"relatedLot": "1",
"value": 1
},
{
"id": "9",
"measure": "foreignBidsFromNonEU",
"relatedLot": "2",
"value": 1
},
{
"id": "5",
"measure": "electronicBids",
"relatedLot": "1",
"value": 1
},
{
"id": "10",
"measure": "electronicBids",
"relatedLot": "2",
"value": 1
}
]
},
"links": [
{
"rel": "canonical",
"href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000816188"
}
]
}