Notice Information
Notice Title
CPT_25_02 Financial Audit and Assurance Services Contract
Notice Description
The National Audit Office (NAO) is the UK's independent public spending watchdog. The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits. The NAO is seeking to reprocure the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector. Financial Audit and Assurance Services Contract We are seeking to continue working in partnership with supplier firms to deliver high quality audits, which support effective accountability and lead to better financial reporting and financial management by public bodies. We plan to contract out a series of audit engagements through a lot based structure. The Financial Audit and Assurance Services Contract will also include provision for the opportunity to procure additional financial audit related services throughout the lifetime of the contract. For audit engagements under the contract, the Comptroller and Auditor General (C&AG) will retain overall responsibility for signing the audit opinion and the NAO will work with supplier firms to ensure audit and assurance services are carried out in line with the relevant standards and quality expectations. Audits will need to be carried out to internationally recognised auditing standards but also adapted to the public sector reporting framework, which includes the Government Financial Reporting Manual, and checking that transactions have been applied to the purposes intended by Parliament and conform to the authorities which govern them ('regularity'). The National Audit Office (NAO) is seeking to award Financial Audit and Assurance Services contracts across a number of lots. Under the Financial Audit and Assurance Services contract Partner Firms will deliver audit services for a defined portfolio of audited entities. The contracts will be awarded to experienced Partner Firms who have a proven record of delivering ISA (International Standards on Auditing) compliant audits. The new Financial Audit and Assurance Services contract will cover the provision of audit services from the 2026-27 audit cycle (year ended 31 March 2027 (unless specified otherwise)). The Financial Audit and Assurance Services Contract will initially cover 3 audit cycles from 2026-27 to 2028-29 with the option to extend for a further 2 audit cycles up to 2030-31. All audits within the lots have a 31 March year end, unless specified otherwise. The contract is divided into 14 lots. We are seeking Partner Firms to provide audit services under the lots as follows: * Lot 1 Crown Estate * Lot 2 Northern Ireland * Lot 3 Complex Provisions * Lot 4 National Savings & Investments * Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities * Lot 6 Health * Lot 7 Pensions * Lot 8 Charities 1 * Lot 9 Charities 2 * Lot 10 Charities 3 * Lot 11 Infrastructure * Lot 12 Debt Management * Lot 13 Ministry of Justice (MOJ) Entities * Lot 14 United Kingdom Export Finance (UKEF) Interested suppliers will be able to submit a bid for the lots of their choice (maximum of 8 lots). This means if a single supplier bids for the maximum 8 lots and is the preferred supplier based on the award and price evaluation on all 8 lots; they will be awarded all 8 lots that they have bid for. Supplier(s) will not be permitted to submit bids for more than 8 lots. The new contract will run for an initial period of 3 years from Tuesday 1st September 2026 until Friday 31st August 2029 with the option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031 with the estimated overall value of the contract being up to PS66.067m inclusive of VAT (PS13,213m per annum). No guarantee is given as to the actual value of the contract. This figure includes an element of contingency and assumptions over additional services that may be procured in addition to contracted-out audit engagements as set out in Appendix A - Statement of Requirement.
Lot Information
Crown Estate
We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to the Crown Estate. The estimated value for this lot will be up to PS2.145m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Northern IrelandWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Northern Ireland The estimated value for this lot will be up to PS3.627m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Complex ProvisionsWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Complex Provisions The estimated value for this lot will be up to PS5.5m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
National Savings & InvestmentsWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to National Savings & Investments. The estimated value for this lot will be up to PS4.602m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Defra EntitiesWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Defra (Department for Environment, Food & Rural Affairs) Entities The estimated value for this lot will be up to PS3.510m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
HealthWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Health The estimated value for this lot will be up to up to PS5.538m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
PensionsWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Pensions. The estimated value for this lot will be up to up to PS10.881m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Charities 1We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 1 The estimated value for this lot will be up to up to PS3.198m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Charities 2We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 2 The estimated value for this lot will be up to up to PS3.042m inclusive of VAT Lot 9 Charities 2
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Charities 3We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 3 The estimated value for this lot will be up to up to PS2.106m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
InfrastructureWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Infrastructure The estimated value for this lot will be up to up to PS5.577m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Debt ManagementWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Debt Management The estimated value for this lot will be up to up to PS5.109m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Ministry of Justice (MOJ) EntitiesWe are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Ministry of Justice (MOJ) Entities. The estimated value for this lot will be up to up to PS3.744m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
United Kingdom Export Finance (UKEF)We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to United Kingdom Export Finance (UKEF) The estimated value for this lot will be up to up to PS7.488m inclusive of VAT
Renewal: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
Notice Details
Publication & Lifecycle
- Open Contracting ID
- ocds-h6vhtk-058956
- Publication Source
- Find A Tender Service
- Latest Notice
- https://www.find-tender.service.gov.uk/Notice/049301-2025
- Current Stage
- Tender
- All Stages
- Tender
Procurement Classification
- Notice Type
- UK4 - Tender Notice
- Procurement Type
- Standard
- Procurement Category
- Services
- Procurement Method
- Open
- Procurement Method Details
- Open procedure
- Tender Suitability
- SME, VCSE
- Awardee Scale
- Not specified
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
- £55,055,833 £10M-£100M
- Lots Value
- £55,055,833 £10M-£100M
- Awards Value
- Not specified
- Contracts Value
- Not specified
Notice Dates
- Publication Date
- 15 Aug 20256 months ago
- Submission Deadline
- 10 Nov 2025Expired
- Future Notice Date
- Not specified
- Award Date
- Not specified
- Contract Period
- 31 Aug 2026 - 31 Aug 2029 3-4 years
- Recurrence
- Not specified
Notice Status
- Tender Status
- Active
- Lots Status
- Active
- Awards Status
- Not Specified
- Contracts Status
- Not Specified
Buyer & Supplier
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
Further Information
Notice Documents
-
https://www.find-tender.service.gov.uk/Notice/049301-2025
15th August 2025 - Tender notice on Find a Tender
Open Contracting Data Standard (OCDS)
View full OCDS Record for this contracting process
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.
{
"tag": [
"compiled"
],
"id": "ocds-h6vhtk-058956-2025-08-15T19:50:25+01:00",
"date": "2025-08-15T19:50:25+01:00",
"ocid": "ocds-h6vhtk-058956",
"initiationType": "tender",
"parties": [
{
"id": "GB-PPON-PBHM-8926-YDNL",
"name": "National Audit Office",
"identifier": {
"scheme": "GB-PPON",
"id": "PBHM-8926-YDNL"
},
"address": {
"streetAddress": "157-197 Buckingham Palace Road",
"locality": "London",
"postalCode": "SW1W 9SP",
"country": "GB",
"countryName": "United Kingdom",
"region": "UKI32"
},
"contactPoint": {
"email": "NAO.Procurement@nao.org.uk"
},
"roles": [
"buyer"
],
"details": {
"classifications": [
{
"scheme": "UK_CA_TYPE",
"id": "publicAuthorityCentralGovernment",
"description": "Public authority - central government"
}
]
}
}
],
"buyer": {
"id": "GB-PPON-PBHM-8926-YDNL",
"name": "National Audit Office"
},
"planning": {
"noEngagementNoticeRationale": "An preliminary market engagement notice was published using the Procurement identifier (OCID): ocds-h6vhtk-04e914 on Monday 3rd March 2025. We invited interested suppliers to attend a Virtual Market Engagement event that took place on Monday 7th April 2025 at 2.30 to 4.30pm. The purpose of the event was to offer attendees the opportunity to hear about the requirement and proposed procurement routes for the Financial Audit and Assurance services contract."
},
"tender": {
"id": "CPT_25_02 Financial Audit and Assurance Services Contract",
"legalBasis": {
"id": "2023/54",
"scheme": "UKPGA",
"uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents"
},
"title": "CPT_25_02 Financial Audit and Assurance Services Contract",
"description": "The National Audit Office (NAO) is the UK's independent public spending watchdog. The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits. The NAO is seeking to reprocure the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector. Financial Audit and Assurance Services Contract We are seeking to continue working in partnership with supplier firms to deliver high quality audits, which support effective accountability and lead to better financial reporting and financial management by public bodies. We plan to contract out a series of audit engagements through a lot based structure. The Financial Audit and Assurance Services Contract will also include provision for the opportunity to procure additional financial audit related services throughout the lifetime of the contract. For audit engagements under the contract, the Comptroller and Auditor General (C&AG) will retain overall responsibility for signing the audit opinion and the NAO will work with supplier firms to ensure audit and assurance services are carried out in line with the relevant standards and quality expectations. Audits will need to be carried out to internationally recognised auditing standards but also adapted to the public sector reporting framework, which includes the Government Financial Reporting Manual, and checking that transactions have been applied to the purposes intended by Parliament and conform to the authorities which govern them ('regularity'). The National Audit Office (NAO) is seeking to award Financial Audit and Assurance Services contracts across a number of lots. Under the Financial Audit and Assurance Services contract Partner Firms will deliver audit services for a defined portfolio of audited entities. The contracts will be awarded to experienced Partner Firms who have a proven record of delivering ISA (International Standards on Auditing) compliant audits. The new Financial Audit and Assurance Services contract will cover the provision of audit services from the 2026-27 audit cycle (year ended 31 March 2027 (unless specified otherwise)). The Financial Audit and Assurance Services Contract will initially cover 3 audit cycles from 2026-27 to 2028-29 with the option to extend for a further 2 audit cycles up to 2030-31. All audits within the lots have a 31 March year end, unless specified otherwise. The contract is divided into 14 lots. We are seeking Partner Firms to provide audit services under the lots as follows: * Lot 1 Crown Estate * Lot 2 Northern Ireland * Lot 3 Complex Provisions * Lot 4 National Savings & Investments * Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities * Lot 6 Health * Lot 7 Pensions * Lot 8 Charities 1 * Lot 9 Charities 2 * Lot 10 Charities 3 * Lot 11 Infrastructure * Lot 12 Debt Management * Lot 13 Ministry of Justice (MOJ) Entities * Lot 14 United Kingdom Export Finance (UKEF) Interested suppliers will be able to submit a bid for the lots of their choice (maximum of 8 lots). This means if a single supplier bids for the maximum 8 lots and is the preferred supplier based on the award and price evaluation on all 8 lots; they will be awarded all 8 lots that they have bid for. Supplier(s) will not be permitted to submit bids for more than 8 lots. The new contract will run for an initial period of 3 years from Tuesday 1st September 2026 until Friday 31st August 2029 with the option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031 with the estimated overall value of the contract being up to PS66.067m inclusive of VAT (PS13,213m per annum). No guarantee is given as to the actual value of the contract. This figure includes an element of contingency and assumptions over additional services that may be procured in addition to contracted-out audit engagements as set out in Appendix A - Statement of Requirement.",
"status": "active",
"items": [
{
"id": "1",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "1"
},
{
"id": "2",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "2"
},
{
"id": "3",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "3"
},
{
"id": "4",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "4"
},
{
"id": "5",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "5"
},
{
"id": "6",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "6"
},
{
"id": "7",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "7"
},
{
"id": "8",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "8"
},
{
"id": "9",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "9"
},
{
"id": "10",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "10"
},
{
"id": "11",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "11"
},
{
"id": "12",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "12"
},
{
"id": "13",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "13"
},
{
"id": "14",
"additionalClassifications": [
{
"scheme": "CPV",
"id": "79210000",
"description": "Accounting and auditing services"
}
],
"deliveryAddresses": [
{
"region": "UK",
"country": "GB",
"countryName": "United Kingdom"
}
],
"relatedLot": "14"
}
],
"value": {
"amountGross": 66067000,
"amount": 55055833,
"currency": "GBP"
},
"procurementMethod": "open",
"procurementMethodDetails": "Open procedure",
"mainProcurementCategory": "services",
"aboveThreshold": true,
"submissionMethodDetails": "Supplier information Potential suppliers interested in this new opportunity MUST ensure to register an account first on the Find a Tender Central Digital platform here https://www.find-tender.service.gov.uk/Search and include their core business details onto the system. Once potential suppliers accounts have been set up their account on the Find a Tender Central Digital platform and their Share Code has been generated, suppliers should then access the tender documentation as follows: Tender documentation The National Audit Office will be using the Delta eSourcing system to electronically conduct this procurement exercise and interested potential suppliers need to express an interest in the opportunity by registering onto the Delta eSourcing system by clicking the \" Register as a Supplier\" link at https://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check. Once registered and then logged onto Delta, potential suppliers will need to use the Access Code number C32HSU34D7 to locate the procurement exercise. Then potential Suppliers must select \"Register Interest\" to view the tender documentation, raise clarification questions and subsequently submit their response to the procurement exercise. For further assistance with using Delta, please contact the Delta Help Desk on 0800 923 9236.",
"submissionTerms": {
"electronicSubmissionPolicy": "allowed",
"languages": [
"en"
]
},
"tenderPeriod": {
"endDate": "2025-11-10T12:00:00Z"
},
"enquiryPeriod": {
"endDate": "2025-09-12T12:00:00+01:00"
},
"awardPeriod": {
"endDate": "2026-02-12T23:59:59Z"
},
"lots": [
{
"id": "1",
"title": "Crown Estate",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to the Crown Estate. The estimated value for this lot will be up to PS2.145m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 2145000,
"amount": 1787500,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "2",
"title": "Northern Ireland",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Northern Ireland The estimated value for this lot will be up to PS3.627m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 3627000,
"amount": 3022500,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "3",
"title": "Complex Provisions",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Complex Provisions The estimated value for this lot will be up to PS5.5m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 5500000,
"amount": 4583333,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "4",
"title": "National Savings & Investments",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to National Savings & Investments. The estimated value for this lot will be up to PS4.602m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 4602000,
"amount": 3835000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "5",
"title": "Defra Entities",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Defra (Department for Environment, Food & Rural Affairs) Entities The estimated value for this lot will be up to PS3.510m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 3510000,
"amount": 2925000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "6",
"title": "Health",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Health The estimated value for this lot will be up to up to PS5.538m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 5538000,
"amount": 4615000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "7",
"title": "Pensions",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Pensions. The estimated value for this lot will be up to up to PS10.881m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 10881000,
"amount": 9067500,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "8",
"title": "Charities 1",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 1 The estimated value for this lot will be up to up to PS3.198m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 3198000,
"amount": 2665000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "9",
"title": "Charities 2",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 2 The estimated value for this lot will be up to up to PS3.042m inclusive of VAT Lot 9 Charities 2",
"status": "active",
"value": {
"amountGross": 3042000,
"amount": 2535000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "10",
"title": "Charities 3",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 3 The estimated value for this lot will be up to up to PS2.106m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 2106000,
"amount": 1755000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "11",
"title": "Infrastructure",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Infrastructure The estimated value for this lot will be up to up to PS5.577m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 5577000,
"amount": 4647500,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "12",
"title": "Debt Management",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Debt Management The estimated value for this lot will be up to up to PS5.109m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 5109000,
"amount": 4257500,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "13",
"title": "Ministry of Justice (MOJ) Entities",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Ministry of Justice (MOJ) Entities. The estimated value for this lot will be up to up to PS3.744m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 3744000,
"amount": 3120000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
},
{
"id": "14",
"title": "United Kingdom Export Finance (UKEF)",
"description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to United Kingdom Export Finance (UKEF) The estimated value for this lot will be up to up to PS7.488m inclusive of VAT",
"status": "active",
"value": {
"amountGross": 7488000,
"amount": 6240000,
"currency": "GBP"
},
"awardCriteria": {
"weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details.",
"criteria": [
{
"type": "quality",
"name": "Award",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"selectionCriteria": {
"criteria": [
{
"type": "economic",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
{
"type": "technical",
"description": "Please refer to Invitation to Tender (ITT) documentation for further details."
}
]
},
"suitability": {
"sme": true,
"vcse": true
},
"contractPeriod": {
"startDate": "2026-09-01T00:00:00+01:00",
"endDate": "2029-08-31T23:59:59+01:00",
"maxExtentDate": "2031-08-31T23:59:59+01:00"
},
"hasRenewal": true,
"renewal": {
"description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
}
}
],
"lotDetails": {
"maximumLotsBidPerSupplier": 8,
"maximumLotsAwardedPerSupplier": 8,
"awardCriteriaDetails": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
"documents": [
{
"id": "conflictOfInterest",
"documentType": "conflictOfInterest",
"description": "Not published"
},
{
"id": "049301-2025",
"documentType": "tenderNotice",
"noticeType": "UK4",
"description": "Tender notice on Find a Tender",
"url": "https://www.find-tender.service.gov.uk/Notice/049301-2025",
"datePublished": "2025-08-15T19:50:25+01:00",
"format": "text/html"
}
],
"contractTerms": {
"financialTerms": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
"riskDetails": "Please refer to Invitation to Tender (ITT) documentation for further details."
},
"language": "en"
}