Award

CPT_25_03 Specialist Audit Services Framework

NATIONAL AUDIT OFFICE

This public procurement record has 2 releases in its history.

Award

03 Nov 2025 at 17:12

TenderUpdate

16 Jul 2025 at 11:48

Summary of the contracting process

The National Audit Office (NAO) in London has successfully completed the procurement process for the CPT_25_03 Specialist Audit Services Framework, focusing on financial audit services across public sectors within the UK. This framework is designed to support the delivery of high-quality audits by utilizing the expertise of leading firms. Divided into five lots—Pensions, Property, Digital, Tax, and Financial Instruments—the framework will run from 8 December 2025 until 7 December 2029. The open procedure method was employed for this procurement, with the award stage recently concluded on 3 November 2025. The framework agreement, valued at £21 million inclusive of VAT, aims to enhance financial reporting and ensure accountability to Parliament through collaboration with up to four suppliers per lot.

This framework presents significant opportunities for large audit firms looking to partner with the public sector in delivering high-quality audit services. With firms like PricewaterhouseCoopers LLP, Deloitte LLP, Grant Thornton UK LLP, and KPMG LLP among the awarded suppliers, this initiative offers growth potential for businesses capable of providing specialist audit services. The structure of the lots allows firms with niche expertise in areas such as pensions, digital innovation, and tax to actively contribute to the improvement of financial audit quality across various government bodies, fostering an environment of collaboration and innovation. This framework not only reinforces supplier relationships with the NAO but also provides firms the opportunity to enhance their profile and capabilities within the public sector audit landscape.

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Notice Title

CPT_25_03 Specialist Audit Services Framework

Notice Description

The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector. The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament. The framework is divided into five lots: Lot 1 - Pensions Lot 2 - Property Lot 3 - Digital Lot 4 - Tax Lot 5 - Financial Instruments Up to four suppliers will be appointed per lot. The framework will run for four years, from Monday 8 December 2025 to Friday 7 December 2029, with an estimated total value of PS21 million (inclusive of VAT). This figure includes contingency and potential additional services beyond the core specialist audit scope.

Lot Information

Pensions

We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients. The estimated value for this lot will be up to PS4.8m inclusive of VAT.

Property

We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients. The estimated value for this lot will be up to PS4.8m inclusive of VAT

Digital

We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients. The estimated value for this lot will be up to PS4.4m inclusive of VAT

Tax

We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients. The estimated value for this lot will be up to PS4m inclusive of VAT

Financial Instruments

We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients. The estimated value for this lot will be up to PS3m inclusive of VAT

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-04e914
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/070619-2025
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
UK6 - Contract Award Notice
Procurement Type
Framework
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
SME, VCSE
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

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


CPV Codes

79210000 - Accounting and auditing services

Notice Value(s)

Tender Value
£17,500,000 £10M-£100M
Lots Value
£17,499,999 £10M-£100M
Awards Value
£13,499,999 £10M-£100M
Contracts Value
Not specified

Notice Dates

Publication Date
3 Nov 20253 months ago
Submission Deadline
11 Aug 2025Expired
Future Notice Date
Not specified
Award Date
31 Oct 20253 months ago
Contract Period
8 Dec 2025 - 7 Dec 2029 4-5 years
Recurrence
Not specified

Notice Status

Tender Status
Complete
Lots Status
Complete
Awards Status
Pending
Contracts Status
Not Specified

Contracting Authority (Buyer)

Main Buyer
NATIONAL AUDIT OFFICE
Contact Name
Not specified
Contact Email
nao.procurement@nao.org.uk
Contact Phone
Not specified

Buyer Location

Locality
LONDON
Postcode
SW1W 9SP
Post Town
South West London
Country
England

Major Region (ITL 1)
TLI London
Basic Region (ITL 2)
TLI3 Inner London - West
Small Region (ITL 3)
TLI35 Westminster and City of London
Delivery Location
Not specified

Local Authority
Westminster
Electoral Ward
Pimlico North
Westminster Constituency
Cities of London and Westminster

Supplier Information

Number of Suppliers
7
Supplier Names

AZETS

DELOITTE

ERNST & YOUNG

FORVIS MAZARS

GRANT THORNTON

KPMG

PRICEWATERHOUSECOOPERS

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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