Award

Audit of the Statutory Accounts of ScotRail Trains Limited

SCOTRAIL TRAINS LIMITED

This public procurement record has 2 releases in its history.

Award

09 Oct 2025 at 12:15

Award Notice
Award

12 Dec 2022 at 14:41

Award Notice
Summary of the contracting process

ScotRail Trains Limited, located in Glasgow, has awarded a contract for auditing the statutory accounts to PwC LLP. The procurement falls under the services category, specifically auditing services, and operates within the UK region (UKM). This process was completed using the Crown Commercial Services Framework RM6188, which enabled the direct award of the contract without prior advertisement, justified by the framework's predefined terms. The service aims to audit the accounts ending 31st March 2023, with the sign-off targeted by 31st July 2023. The procurement method used was limited, aligning with the legal framework that supports a direct award process due to the unique qualifications required for this task.

This tender presents significant opportunities for businesses within the auditing and assurance sectors. Particularly, firms capable of providing specialised financial auditing services that comply with regulatory standards for large transport entities would find this type of contract beneficial for growth. The contract was awarded directly to PwC LLP, demonstrating a preference for suppliers with substantial expertise and capacity to undertake large-scale audits. Businesses entering similar frameworks or aiming to enhance their credentials in financial services for the public sector can consider aligning their strategies to meet the requirements of such narrowly focused procurement processes.

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Notice Information

Notice Title

Audit of the Statutory Accounts of ScotRail Trains Limited

Notice Description

This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.

Lot Information

Lot 1

This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance

Procurement Information

The contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the "CCS Framework"). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-038cae
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/063713-2025
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
Award Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Limited
Procurement Method Details
Award procedure without prior publication of a call for competition
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

79212000 - Auditing services

79212100 - Financial auditing services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
9 Oct 20254 months ago
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
12 Dec 20223 years ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
SCOTRAIL TRAINS LIMITED
Contact Name
Not specified
Contact Email
kathleen.gay@scotrail.co.uk
Contact Phone
+44 3448110141

Buyer Location

Locality
GLASGOW
Postcode
G2 6HQ
Post Town
Glasgow
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM3 West Central Scotland
Small Region (ITL 3)
TLM32 Glasgow City
Delivery Location
TLM Scotland
Local Authority
Glasgow City
Electoral Ward
Anderston/City/Yorkhill
Westminster Constituency
Glasgow North

Supplier Information

Number of Suppliers
1
Supplier Name

PWC

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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