Award

CPT_25_03 Specialist Audit Services Framework

NATIONAL AUDIT OFFICE

This public procurement record has 3 releases in its history.

Award

23 Mar 2026 at 16:57

Award

03 Nov 2025 at 17:12

TenderUpdate

16 Jul 2025 at 11:48

Summary of the contracting process

The National Audit Office (NAO) is implementing the "CPT_25_03 Specialist Audit Services Framework" to ensure the delivery of high-quality financial audits throughout the public sector. Based in London at 157-197 Buckingham Palace Road, the NAO, a central government public authority, aims to foster audit quality and collaboration through a framework open to the market. This framework will run over four years from 8th December 2025 to 7th December 2029, covering five lots: Pensions, Property, Digital, Tax, and Financial Instruments, with a total valuation of £21 million inclusive of VAT. This tender is at the award stage with a procurement method of open procedure, allowing call-off contracts to be awarded either with or without further competition.

This framework provides wide-ranging opportunities for a variety of businesses specialising in auditing services. Large, established firms are well-positioned to compete due to the scale and scope of the audits across diverse sectors such as pensions and digital services. Meanwhile, SMEs and VCSEs are encouraged to engage, particularly where niche expertise aligns with the framework's requirements. With up to four suppliers per lot, the procurement represents a significant chance for growth, knowledge exchange, and establishing long-term contracts with the NAO, enhancing both corporate credibility and market position in public sector auditing.

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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 Thursday 15th January 2026 to Monday 14th January 2030, 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/026480-2026
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
UK7 - Contract Details 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
£13,499,999 £10M-£100M

Notice Dates

Publication Date
23 Mar 20261 months ago
Submission Deadline
11 Aug 2025Expired
Future Notice Date
Not specified
Award Date
31 Oct 20255 months ago
Contract Period
15 Jan 2026 - 14 Jan 2030 4-5 years
Recurrence
Not specified

Notice Status

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

Contracting Authority (Buyer)

Main Buyer
NATIONAL AUDIT OFFICE
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

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)

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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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            "hasFrameworkAgreement": true,
            "frameworkAgreement": {
                "method": "withAndWithoutReopeningCompetition",
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                "description": "Full details on how the NAO will award call-off contracts are set out in the signed Framework Agreement. This framework permits call-off contracts to be awarded either by with or without competition, in accordance with the rules established within the agreement"
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            "endDate": "2025-08-11T12:00:00+01:00"
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