Award

Audit and Financial Services

CRESCENT PURCHASING CONSORTIUM LIMITED

This public procurement record has 2 releases in its history.

Award

26 Nov 2024 at 14:51

Tender

11 Sep 2024 at 14:33

Summary of the contracting process

The public procurement process for Audit and Financial Services, managed by Crescent Purchasing Consortium Limited, pertains to the statutory audit services industry. It covers multiple regions, including North East, North West, Yorkshire and The Humber, East Midlands, West Midlands, East of England, London, South East, South West, Wales, Scotland, Northern Ireland, Channel Islands and Isle of Man, and National. This comprehensive tender reaches the final award stage with contracts signed on 26 November 2024. The tender, classified under CPV code 79212300, utilised an open procurement method, featuring an open procedure and a framework agreement lasting up to 48 months from the commencement date, with the option to extend for an additional 12 months. The estimated framework value is £60,000,000.

This tender offers breadth and variety, providing significant opportunities for businesses specialising in audit and financial services to engage with educational institutions and local authorities across the UK. Suitable participants include SMEs and large firms with the potential to deliver high-quality audit services. The framework allows for substantial business growth by enabling suppliers to bid for numerous lots, increasing their market presence in various regions. Successful suppliers like RSM UK GROUP LLP, Mazars LLP, and many SMEs highlight the diverse competition landscape and potential for small and large firms to secure significant contracts through this framework.

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Notice Title

Audit and Financial Services

Notice Description

This proposal for Audit and Financial Services is a retender of the previous CPC Audit Services framework as well as a merge with Dukefields/CPC Financial Services framework. Any resulting framework from this exercise will be available to all further education institutions, universities, sixth forms, academies, schools, museums and other similar organisations who are current and future CPC members https://www.thecpc.ac.uk/members/regions.php https://www.gov.uk/guidance/get-information-about-schools. Local Authorities may wish to use the resulting framework when procuring on behalf of Educational Establishments. The tender is also available to the wider public sector https://www.thecpc.ac.uk/suppliers/eligible-public-sector-bodies.php

Lot Information

Lot 1 - Internal Audit - North East

For the provision of Internal Audit Services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 2 - Internal Audit - North West

For the provision of Internal Audit Services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 3 - Internal Audit - Yorkshire and The Humber

For the provision of Internal Audit Services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 4 - Internal Audit - East Midlands

For the Provision of Internal Audit Services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 5 - Internal Audit - West Midlands

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 6 - Internal Audit - East of England

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 7 - Internal Audit - London

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 8 - Internal Audit - South East

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 9 - Internal Audit - South West

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 10 - Internal Audit - Wales

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 11 - Internal Audit - Scotland

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 12 - Internal Audit - Northern Ireland

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 13 - Internal Audit - Channel Islands and Isle of Man

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 14 - Internal Audit - National

For the provision of Internal Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 15 - External Audit - North East

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 16 - External Audit - North West

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 17 - External Audit - Yorkshire and The Humber

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 18 - External Audit - East Midlands

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 19 - External Audit - West Midlands

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 20 - External Audit - East of England

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 21 - External Audit - London

For the provision for External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 22 - External Audit - South East

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 23 - External Audit - South West

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 24 - External Audit - Wales

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 25 - External Audit - Scotland

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 26 - External Audit - Northern Ireland

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 27 - External Audit - Channel Islands and Isle of Man

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 28 - External Audit - National

For the provision of External Audit services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Lot 29 - Financial Services

For the provision of Financial Services

Options: 48 month(s) from the commencement date, with 36 initial month(s) and option to extend 1x12 month(s)

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-049a0c
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/038185-2024
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
Tender Notice
Procurement Type
Framework
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Large, SME

Common Procurement Vocabulary (CPV)

CPV Divisions

66 - Financial and insurance services

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

66171000 - Financial consultancy services

79212200 - Internal audit services

79212300 - Statutory audit services

Notice Value(s)

Tender Value
£60,000,000 £10M-£100M
Lots Value
£59,999,985 £10M-£100M
Awards Value
Not specified
Contracts Value
£2,068,965 £1M-£10M

Notice Dates

Publication Date
26 Nov 20241 years ago
Submission Deadline
14 Oct 2024Expired
Future Notice Date
Not specified
Award Date
26 Nov 20241 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

Contracting Authority (Buyer)

Main Buyer
CRESCENT PURCHASING CONSORTIUM LIMITED
Additional Buyers

EDUCATION

PUBLIC SECTOR

Contact Name
Not specified
Contact Email
r.logan@thecpc.ac.uk
Contact Phone
+44 1619740955

Buyer Location

Locality
SALFORD
Postcode
M6 6AJ
Post Town
Manchester
Country
England

Major Region (ITL 1)
TLD North West (England)
Basic Region (ITL 2)
TLD3 Greater Manchester
Small Region (ITL 3)
TLD34 Greater Manchester South West
Delivery Location
TLC North East (England), TLD North West (England), TLE Yorkshire and The Humber, TLF East Midlands (England), TLG3 West Midlands, TLH East (England), TLI London, TLJ South East (England), TLK South West (England), TLL Wales, TLM Scotland, TLN Northern Ireland

Local Authority
Salford
Electoral Ward
Pendleton & Charlestown
Westminster Constituency
Salford

Supplier Information

Number of Suppliers
32
Supplier Names

ACADEMY ADVISORY

ALLIOTTS

AUDIT RISK ASSURANCE - ARA - GCCPLUS TRADED SERVICES

AZETS

BEEVER AND STRUTHERS CHARTERED ACCOUNTANTS AND BUSINESS ADVISORS

BISHOP FLEMING

BOTHAM ACCOUNTING

BUZZACOTT

CAVANAGHKELLY

CLIVE OWEN

COOPER PARRY GROUP

ELUCIDATE CONSULTING

EPM

GRANT THORNTON

HAYSMAC

HW CONTROLS AND ASSURANCE LTD (TRADING AS VALIDERA

HW FISHER

ICCA EDUCATION TRAINING AND SKILLS

INTISAA ASSOCIATES

JUNIPER EDUCATION

KRESTON REEVES

MACINTYRE HUDSON

MAZARS

PKF FRANCIS CLARK

PRICE BAILEY

RSM UK GROUP

SCRUTTON BLAND

SFB GROUP

TIAA

U H Y HACKER YOUNG (BIRMINGHAM

UHY HACKER YOUNG

WBG SERVICES

Open Contracting Data Standard (OCDS)

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                "region": "UK",
                "postalCode": "BT716AP",
                "countryName": "United Kingdom"
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            "contactPoint": {
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                "email": "marketing@cavanaghkelly.com"
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                "url": "http://www.cavanaghkelly.com",
                "scale": "large"
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        {
            "id": "GB-FTS-131325",
            "name": "Clive Owen LLP",
            "identifier": {
                "legalName": "Clive Owen LLP"
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            "address": {
                "locality": "Darlington",
                "region": "UK",
                "postalCode": "DL3 7RT",
                "countryName": "United Kingdom"
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            "contactPoint": {
                "telephone": "+44 1325349700",
                "email": "darlington@cliveowen.com"
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            "roles": [
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            "details": {
                "url": "http://www.cliveowen.com",
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        {
            "id": "GB-FTS-131326",
            "name": "HW FISHER LLP",
            "identifier": {
                "legalName": "HW FISHER LLP"
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                "locality": "LONDON",
                "region": "UK",
                "postalCode": "NW1 3ER",
                "countryName": "United Kingdom"
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            "contactPoint": {
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                "email": "lhughes@hwfisher.co.uk"
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                "url": "https://www.hwfisher.co.uk",
                "scale": "large"
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        },
        {
            "id": "GB-FTS-131327",
            "name": "PRICE BAILEY LLP",
            "identifier": {
                "legalName": "PRICE BAILEY LLP"
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            "address": {
                "streetAddress": "Causeway House, 1 Dane Street",
                "locality": "BISHOP'S STORTFORD",
                "region": "UK",
                "postalCode": "CM23 3BT",
                "countryName": "United Kingdom"
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            "contactPoint": {
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                "email": "stortford@pricebailey.co.uk"
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            "roles": [
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            "details": {
                "url": "http://www.pricebailey.co.uk",
                "scale": "large"
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        },
        {
            "id": "GB-FTS-131328",
            "name": "ALLIOTTS",
            "identifier": {
                "legalName": "ALLIOTTS"
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            "address": {
                "streetAddress": "Imperial House, 8 Kean Street",
                "locality": "LONDON",
                "region": "UK",
                "postalCode": "WC2B 4AS",
                "countryName": "United Kingdom"
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            "contactPoint": {
                "telephone": "+44 7800617235",
                "email": "chris.mantel@alliotts.com"
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            "roles": [
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            "details": {
                "url": "http://www.alliotts.com",
                "scale": "large"
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        },
        {
            "id": "GB-FTS-131329",
            "name": "U H Y HACKER YOUNG (BIRMINGHAM) LLP",
            "identifier": {
                "legalName": "U H Y HACKER YOUNG (BIRMINGHAM) LLP"
            },
            "address": {
                "streetAddress": "U H Y Hacker Young (Birmingham) LLP, 9-11 Vittoria Street, 9-11 Vittoria Street",
                "locality": "Birmingham",
                "region": "UK",
                "postalCode": "B1 3ND",
                "countryName": "United Kingdom"
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            "contactPoint": {
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                "email": "malcolm.winston@uhybirmingham.co.uk"
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                "url": "http://www.uhy-uk.com",
                "scale": "large"
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        },
        {
            "id": "GB-FTS-131330",
            "name": "UHY Hacker Young LLP",
            "identifier": {
                "legalName": "UHY Hacker Young LLP"
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                "streetAddress": "Quadrant House, 4 Thomas More Square",
                "locality": "London",
                "region": "UK",
                "postalCode": "E1W 1YW",
                "countryName": "United Kingdom"
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            "contactPoint": {
                "telephone": "+44 2072164603",
                "email": "s.banerjee@uhy-uk.com"
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            "roles": [
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            "details": {
                "url": "http://www.uhy-uk.com",
                "scale": "large"
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        },
        {
            "id": "GB-FTS-131331",
            "name": "PKF Francis Clark",
            "identifier": {
                "legalName": "PKF Francis Clark"
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            "address": {
                "streetAddress": "Centenary House , Peninsula Park",
                "locality": "Exeter",
                "region": "UK",
                "postalCode": "EX2 7XE",
                "countryName": "United Kingdom"
            },
            "contactPoint": {
                "telephone": "+44 1392667000",
                "email": "duncan.leslie@pkf-francisclark.co.uk",
                "faxNumber": "+44 1392667001"
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            "roles": [
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            "details": {
                "url": "http://www.pkf-francisclark.co.uk",
                "scale": "large"
            }
        }
    ],
    "buyer": {
        "id": "GB-FTS-106748",
        "name": "Crescent Purchasing Consortium Limited"
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    "language": "en",
    "awards": [
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            "id": "038185-2024-CA14640-1",
            "relatedLots": [
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            "title": "Lot 1 - Internal Audit - North East",
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            "suppliers": [
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
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                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
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                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
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                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
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                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
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                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
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                {
                    "id": "GB-FTS-131318",
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                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
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                {
                    "id": "GB-FTS-112941",
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                {
                    "id": "GB-FTS-24737",
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                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
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                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
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                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
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                    "id": "GB-FTS-131307",
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            "id": "038185-2024-CA14640-2",
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                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
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                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
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                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
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                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
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                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
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                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
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                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
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                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
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                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
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                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
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                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
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                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
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                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
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            "id": "038185-2024-CA14640-3",
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                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
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                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
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                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
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                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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            "id": "038185-2024-CA14640-4",
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            "title": "Lot 4 - Internal Audit - East Midlands",
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            "suppliers": [
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
                },
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
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            "id": "038185-2024-CA14640-5",
            "relatedLots": [
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            "title": "Lot 5 - Internal Audit - West Midlands",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
                },
                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131320",
                    "name": "Audit Risk Assurance - ARA - GCCPlus Traded Services"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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            "id": "038185-2024-CA14640-6",
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            "title": "Lot 6 - Internal Audit - East of England",
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            "suppliers": [
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
                },
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
                },
                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                }
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        {
            "id": "038185-2024-CA14640-7",
            "relatedLots": [
                "7"
            ],
            "title": "Lot 7 - Internal Audit - London",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
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                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                }
            ]
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        {
            "id": "038185-2024-CA14640-8",
            "relatedLots": [
                "8"
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            "title": "Lot 8 - Internal Audit - South East",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
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                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
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                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
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                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
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                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
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                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                }
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            "id": "038185-2024-CA14640-9",
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                "9"
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            "title": "Lot 9 - Internal Audit - South West",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
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                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
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                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
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                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
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                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-131320",
                    "name": "Audit Risk Assurance - ARA - GCCPlus Traded Services"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
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                {
                    "id": "GB-FTS-131317",
                    "name": "Juniper Education"
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                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131318",
                    "name": "ICCA Education Training and Skills"
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                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
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                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
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                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
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            "id": "038185-2024-CA14640-10",
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                "10"
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            "title": "Lot 10 - Internal Audit - Wales",
            "status": "active",
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                    "id": "GB-FTS-131310",
                    "name": "Azets"
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                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
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                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
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                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
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                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131319",
                    "name": "INTISAA ASSOCIATES LTD"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-11",
            "relatedLots": [
                "11"
            ],
            "title": "Lot 11 - Internal Audit - Scotland",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-12",
            "relatedLots": [
                "12"
            ],
            "title": "Lot 12 - Internal Audit - Northern Ireland",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-13",
            "relatedLots": [
                "13"
            ],
            "title": "Lot 13 - Internal Audit - Channel Islands and Isle of Man",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-131309",
                    "name": "Scrutton Bland"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-14",
            "relatedLots": [
                "14"
            ],
            "title": "Lot 14 - Internal Audit - National",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-76228",
                    "name": "Mazars LLP"
                },
                {
                    "id": "GB-FTS-131315",
                    "name": "ACADEMY ADVISORY LIMITED"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131321",
                    "name": "BUZZACOTT LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131308",
                    "name": "TIAA"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131316",
                    "name": "ELUCIDATE CONSULTING LIMITED"
                },
                {
                    "id": "GB-FTS-131322",
                    "name": "BOTHAM ACCOUNTING LIMITED"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131310",
                    "name": "Azets"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-15",
            "relatedLots": [
                "15"
            ],
            "title": "Lot 15 - External Audit - North East",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131325",
                    "name": "Clive Owen LLP"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-16",
            "relatedLots": [
                "16"
            ],
            "title": "Lot 16 - External Audit - North West",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-17",
            "relatedLots": [
                "17"
            ],
            "title": "Lot 17 - External Audit - Yorkshire and The Humber",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131325",
                    "name": "Clive Owen LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-18",
            "relatedLots": [
                "18"
            ],
            "title": "Lot 18 - External Audit - East Midlands",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131327",
                    "name": "PRICE BAILEY LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131328",
                    "name": "ALLIOTTS"
                },
                {
                    "id": "GB-FTS-131322",
                    "name": "BOTHAM ACCOUNTING LIMITED"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-19",
            "relatedLots": [
                "19"
            ],
            "title": "Lot 19 - External Audit - West Midlands",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131329",
                    "name": "U H Y HACKER YOUNG (BIRMINGHAM) LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131328",
                    "name": "ALLIOTTS"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131322",
                    "name": "BOTHAM ACCOUNTING LIMITED"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-20",
            "relatedLots": [
                "20"
            ],
            "title": "Lot 20 - External Audit - East of England",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131321",
                    "name": "BUZZACOTT LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131327",
                    "name": "PRICE BAILEY LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-21",
            "relatedLots": [
                "21"
            ],
            "title": "Lot 21 - External Audit - London",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131305",
                    "name": "Wbg Services LLP"
                },
                {
                    "id": "GB-FTS-131327",
                    "name": "PRICE BAILEY LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131328",
                    "name": "ALLIOTTS"
                },
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131321",
                    "name": "BUZZACOTT LLP"
                },
                {
                    "id": "GB-FTS-131330",
                    "name": "UHY Hacker Young LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-22",
            "relatedLots": [
                "22"
            ],
            "title": "Lot 22 - External Audit - South East",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-131328",
                    "name": "ALLIOTTS"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131327",
                    "name": "PRICE BAILEY LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131330",
                    "name": "UHY Hacker Young LLP"
                },
                {
                    "id": "GB-FTS-131321",
                    "name": "BUZZACOTT LLP"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-23",
            "relatedLots": [
                "23"
            ],
            "title": "Lot 23 - External Audit - South West",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131328",
                    "name": "ALLIOTTS"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131313",
                    "name": "Grant Thornton UK LLP"
                },
                {
                    "id": "GB-FTS-131323",
                    "name": "SFB GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
                },
                {
                    "id": "GB-FTS-131314",
                    "name": "KRESTON REEVES LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131331",
                    "name": "PKF Francis Clark"
                },
                {
                    "id": "GB-FTS-103432",
                    "name": "RSM UK GROUP LLP"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                }
            ]
        },
        {
            "id": "038185-2024-CA14640-24",
            "relatedLots": [
                "24"
            ],
            "title": "Lot 24 - External Audit - Wales",
            "status": "active",
            "suppliers": [
                {
                    "id": "GB-FTS-131312",
                    "name": "COOPER PARRY GROUP LIMITED"
                },
                {
                    "id": "GB-FTS-24737",
                    "name": "Bishop Fleming LLP"
                },
                {
                    "id": "GB-FTS-112941",
                    "name": "MACINTYRE HUDSON LLP"
                },
                {
                    "id": "GB-FTS-131326",
                    "name": "HW FISHER LLP"
                },
                {
                    "id": "GB-FTS-131324",
                    "name": "CavanaghKelly"
                },
                {
                    "id": "GB-FTS-131311",
                    "name": "HAYSMAC LLP"
                },
                {
                    "id": "GB-FTS-131307",
                    "name": "HW Controls and Assurance Ltd (trading as Validera)"
                },
                {
                    "id": "GB-FTS-131306",
                    "name": "Beever and Struthers Chartered Accountants and Business Advisors"
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