Award

Audit services for opted-in eligible bodies in England 2022

PUBLIC SECTOR AUDIT APPOINTMENTS LTD

This public procurement record has 4 releases in its history.

TenderUpdate

05 Nov 2025 at 19:05

Tender Notice
Award

16 Feb 2024 at 11:25

Award Notice
Award

12 Dec 2022 at 10:05

Award Notice
Tender

04 Feb 2022 at 16:15

Tender Notice
Summary of the contracting process

The procurement process, initiated by Public Sector Audit Appointments Ltd (PSAA), entails audit services for eligible bodies across England under the Local Audit and Accountability Act 2014, with the procurement aligned with CELEX's 32014L0024 directive. The primary procurement category is services, specifically accounting, auditing, and fiscal services. The contracting process is at the tender update stage with relevant updates as of 5th November 2025. The procurement originates from London, UK, with contracts initially awarded in 2022 and now extended for two additional audit years (2028/29 and 2029/30). Contracts were originally intended to cover audits from 2023/24 to 2027/28, involving key accounting firms such as Grant Thornton, Forvis Mazars, Ernst & Young, KPMG, Bishop Fleming, and Azets Audit Services. The selective procurement method was employed, indicating a restricted procedure suitable for registered local auditors, as detailed in the supplier selection criteria.

This tender represents a significant opportunity for growth within the auditing sector, with a total contract value of £165,000,000. It provides a platform for well-established auditing firms registered with the Institute of Chartered Accountants in England and Wales to leverage their qualifications and vie for a share of this extensive servic -aggregated over multiple lots. Companies capable of demonstrating high-quality assurance, robust auditing capabilities, and effective communication strategies might be particularly competitive. The procurement process also encourages participation from consortia, enhancing collaboration potential among firms. The potential extension of contracts by mutual agreement offers additional benefits for firms looking to cement longer-term service arrangements.

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Notice Information

Notice Title

Audit services for opted-in eligible bodies in England 2022

Notice Description

Contracts relate to audits of the accounts (as per the Code of Audit Practice) of eligible bodies across England that opt in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015.

Lot Information

Audit Services: Lot One - approx 18 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 18% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Two - approx 16 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Three - approx 14 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Four - approx 12 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Five - approx 8 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Six - approx 7 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Seven - approx 6 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 6% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Eight - approx 5 percent of overall work by value (will not include PIE audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Nine - approx 5 percent of overall work by value (will not include PIE audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Ten - approx 4 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 4% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Two - approx 16 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Three - approx 14 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Four - approx 12 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Five - approx 8 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Six - approx 7 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (A) - approx 1 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (B) - approx 1 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Eight - approx 5 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Nine - approx 5 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot 1

The provision of external auditors as a statutory requirement under the local Audit and Accountability Act 2014.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-031385
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/071433-2025
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
Tender Notice
Procurement Type
Framework
Procurement Category
Services
Procurement Method
Selective
Procurement Method Details
Restricted procedure
Tender Suitability
Not specified
Awardee Scale
Large

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

79212300 - Statutory audit services

Notice Value(s)

Tender Value
£165,000,000 £100M-£1B
Lots Value
£165,060,000 £100M-£1B
Awards Value
Not specified
Contracts Value
£155,312,500 £100M-£1B

Notice Dates

Publication Date
5 Nov 20253 months ago
Submission Deadline
18 Mar 2022Expired
Future Notice Date
Not specified
Award Date
17 Nov 20223 years ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Complete
Lots Status
Active, Cancelled
Awards Status
Active, Unsuccessful
Contracts Status
Active

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
PUBLIC SECTOR AUDIT APPOINTMENTS LTD
Additional Buyers

CORNWALL COUNCIL

Contact Name
Mr Mike Harris, Vicki Murphy
Contact Email
mike.harris@cornwall.gov.uk, procurement@psaa.co.uk
Contact Phone
+44 2076643008

Buyer Location

Locality
LONDON
Postcode
SW1P 3HZ
Post Town
South West London
Country
England
Major Region (ITL 1)
TLK South West (England)
Basic Region (ITL 2)
TLK3 Cornwall and Isles of Scilly
Small Region (ITL 3)
TLK30 Cornwall and Isles of Scilly
Delivery Location
TLK South West (England)
Local Authority
Cornwall
Electoral Ward
Truro Boscawen & Redannick
Westminster Constituency
Truro and Falmouth

Supplier Information

Number of Suppliers
7
Supplier Names

AZETS AUDIT SERVICES

BISHOP FLEMING

ERNST & YOUNG

GRANT THORNTON

GRANT THORNTON (UK

KPMG

MAZARS

Further Information

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

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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. 

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        },
        "lotDetails": {
            "awardCriteriaDetails": "13 lots based on an approx. percentage of the overall work. Awarded in order from Lot 1 to Lot 13. A successful supplier may be awarded up to two Lots from Lots numbered 1 to 10 or one Lot from Lots numbered 11 to 13, the exception being where there is no eligible bid for any one Lot, when subsequent Lots may be awarded following the process set out in the procurement documentation."
        },
        "lots": [
            {
                "id": "01",
                "title": "Audit Services: Lot One - approx 18 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 18% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "value": {
                    "amount": 29700000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "cancelled",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                }
            },
            {
                "id": "02",
                "title": "Audit Services: Lot Two - approx 16 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 26400000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "03",
                "title": "Audit Services: Lot Three - approx 14 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 23100000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "04",
                "title": "Audit Services: Lot Four - approx 12 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 19800000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "05",
                "title": "Audit Services: Lot Five - approx 8 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 13200000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "06",
                "title": "Audit Services: Lot Six - approx 7 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 11550000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "07",
                "title": "Audit Services: Lot Seven - approx 6 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 6% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 9900000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "08",
                "title": "Audit Services: Lot Eight - approx 5 percent of overall work by value (will not include PIE audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 8250000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "09",
                "title": "Audit Services: Lot Nine - approx 5 percent of overall work by value (will not include PIE audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984",
                "value": {
                    "amount": 8250000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "active"
            },
            {
                "id": "10",
                "title": "Audit Services: Lot Ten - approx 4 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 4% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "value": {
                    "amount": 6660000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "cancelled",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                }
            },
            {
                "id": "11",
                "title": "Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "value": {
                    "amount": 3712500,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "cancelled",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                }
            },
            {
                "id": "12",
                "title": "Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "value": {
                    "amount": 3712500,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "cancelled",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                }
            },
            {
                "id": "13",
                "title": "Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "value": {
                    "amount": 825000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": false,
                "secondStage": {
                    "minimumCandidates": 9
                },
                "selectionCriteria": {
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
                "status": "cancelled",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                }
            },
            {
                "id": "2",
                "title": "Audit Services: Lot Two - approx 16 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "3",
                "title": "Audit Services: Lot Three - approx 14 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": ": Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "4",
                "title": "Audit Services: Lot Four - approx 12 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "5",
                "title": "Audit Services: Lot Five - approx 8 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "6",
                "title": "Audit Services: Lot Six - approx 7 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "7A",
                "title": "Audit Services: Lot Seven (A) - approx 1 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "7B",
                "title": "Audit Services: Lot Seven (B) - approx 1 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "7C",
                "title": "Audit Services: Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "7D",
                "title": "Audit Services: Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "8",
                "title": "Audit Services: Lot Eight - approx 5 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "9",
                "title": "Audit Services: Lot Nine - approx 5 percent of overall work by value",
                "description": "Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Approach including transition between audit firms",
                            "type": "quality",
                            "description": "10"
                        },
                        {
                            "name": "Audit delivery: quality assurance and capability",
                            "type": "quality",
                            "description": "25"
                        },
                        {
                            "name": "Audit delivery: resourcing and capacity",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Communications",
                            "type": "quality",
                            "description": "20"
                        },
                        {
                            "name": "Social value",
                            "type": "quality",
                            "description": "5"
                        },
                        {
                            "name": "Price",
                            "type": "cost",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            },
            {
                "id": "1",
                "description": "The provision of external auditors as a statutory requirement under the local Audit and Accountability Act 2014.",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Quality",
                            "type": "quality",
                            "description": "80"
                        },
                        {
                            "type": "price",
                            "description": "20"
                        }
                    ]
                },
                "hasOptions": false,
                "status": "cancelled"
            }
        ],
        "items": [
            {
                "id": "01",
                "additionalClassifications": [
                    {
                        "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": "79212300",
                        "description": "Statutory audit services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UK"
                    },
                    {
                        "region": "UK"
                    }
                ],
                "deliveryLocation": {
                    "description": "UNITED KINGDOM"
                },
                "relatedLot": "01"
            },
            {
                "id": "02",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
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                "id": "1",
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        "submissionMethod": [
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        "documents": [
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                "documentType": "economicSelectionCriteria"
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        "selectionCriteria": {
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                    "type": "technical",
                    "description": "Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a \"local auditor\" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (\"ICAEW\") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body."
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        "tenderPeriod": {
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        "secondStage": {
            "invitationDate": "2022-04-07T00:00:00+01:00"
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        "submissionTerms": {
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                "id": "1",
                "unstructuredChanges": [
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                        "oldValue": {
                            "text": "N/A"
                        },
                        "newValue": {
                            "text": "These contracts have been extended by two years, following mutual agreement with the appointed firms."
                        },
                        "where": {
                            "section": "II.2.14",
                            "label": "Contracts include the option by mutual agreement to extend the term for up to a further 2 years."
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                "description": "Public Sector Audit Appointments Limited (PSAA) has extended its current audit contracts by two years, following mutual agreement with the appointed firms and as permitted by the original procurement. The extension covers the audits of the financial years 2028/29 and 2029/30. Originally awarded in 2022, the contracts span audits from 2023/24 to 2027/28 and involve six firms: Grant Thornton, Forvis Mazars, Ernst & Young, KPMG, Bishop Fleming, and Azets Audit Services. To view this notice, please click here: https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=992303446 GO Reference: GO-2025115-PRO-33115182"
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                "locality": "London",
                "region": "UK",
                "postalCode": "SW1P 3HZ",
                "countryName": "United Kingdom"
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        {
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}