External Audit Services

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    "id": "ocds-h6vhtk-067943-2026-03-31T14:08:35+01:00",
    "date": "2026-03-31T14:08:35+01:00",
    "ocid": "ocds-h6vhtk-067943",
    "description": "NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=824605. The buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx. Suppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems. (SC Ref:824605) Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=824605",
    "initiationType": "tender",
    "tender": {
        "id": "UHI-FIN-38367",
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        },
        "title": "External Audit Services",
        "status": "active",
        "classification": {
            "scheme": "CPV",
            "id": "79212100",
            "description": "Financial auditing services"
        },
        "mainProcurementCategory": "services",
        "description": "University of the Highlands and Islands (UHI) has a requirement for External Audit Services. The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University's. It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term. The 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT). The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).",
        "value": {
            "amount": 360000,
            "currency": "GBP"
        },
        "lots": [
            {
                "id": "1",
                "description": "The first Audit required will be for the period 1st August 2025 to 31st July 2026. UHI's Financial year runs from 1st August to 31st July each year and will do annually until the end of the contract period including any optional extension(s). The annual audit plan to be agreed between the Contractor and client will ensure effective delivery of services to ensure that statutory and regulatory reporting deadlines are met with accounts approved by UHI Court prior to 31st December annually for the preceding financial year. The University seeks a Supplier to issue an annual report on its consolidated financial statements which provides an opinion as to their compliance with the Statement of Recommended Practice: Accounting for Further and Higher Education (SORP 2019) and any subsequent revisions applicable during the contract period, the Charities and Trustee Investment (Scotland) Act 2005, regulation 14 of the Charities Accounts (Scotland) Regulations 2006 and Financial Reporting Standard (FRS) 12.",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Understanding of the Requirement",
                            "type": "quality",
                            "description": "10%"
                        },
                        {
                            "name": "Service Delivery Management",
                            "type": "quality",
                            "description": "15%"
                        },
                        {
                            "name": "Management & Delivery Team",
                            "type": "quality",
                            "description": "20%"
                        },
                        {
                            "name": "Complaints and Dispute Resolution",
                            "type": "quality",
                            "description": "5%"
                        },
                        {
                            "name": "Culture of Organisation",
                            "type": "quality",
                            "description": "8%"
                        },
                        {
                            "name": "Fair Work Practices",
                            "type": "quality",
                            "description": "2%"
                        },
                        {
                            "type": "price",
                            "description": "40%"
                        }
                    ]
                },
                "value": {
                    "amount": 360000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "UHI have the option to extend for a further 2 x 12 months following the initial term."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "UHI reserves the right, on giving reasonable written notice from time to time, to require changes to the Services (whether by way of the removal of Services, the addition of new Services, or increasing or decreasing the Services or specifying the order in which the Services are to be performed or the locations where the Services are to be provided). UHI shall not require any such change other than where it is permitted by Regulation 72 of the Public Contracts (Scotland) Regulations 2015."
                },
                "status": "active"
            }
        ],
        "items": [
            {
                "id": "1",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79210000",
                        "description": "Accounting and auditing services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKM6"
                    }
                ],
                "deliveryLocation": {
                    "description": "Inverness"
                },
                "relatedLot": "1"
            }
        ],
        "submissionMethod": [
            "electronicSubmission"
        ],
        "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
        "selectionCriteria": {
            "criteria": [
                {
                    "type": "suitability",
                    "description": "- The Firm and Signing Partner must be eligible for appointment under Companies Act 2006 s1212 and be registered with a Recognised Supervisory Body (e.g., ICAS/ICAEW). Evidence: RSB registration number(s) and confirmation of eligibility. [legislation.gov.uk] - Q. 4A1a in SPD - The Firm staff attending on site at UHI must hold Protecting Vulnerable Groups Scheme Disclosure. Suppliers must confirm that all their on-site staff hold a PVG on request from the college point of contact - Q. 4A2 in SPD",
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        "procurementMethod": "open",
        "procurementMethodDetails": "Open procedure",
        "coveredBy": [
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        "tenderPeriod": {
            "endDate": "2026-05-04T12:00:00+01:00"
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        "awardPeriod": {
            "startDate": "2026-05-04T12:00:00+01:00"
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        "bidOpening": {
            "date": "2026-05-04T12:00:00+01:00"
        },
        "hasRecurrence": true,
        "contractTerms": {
            "hasElectronicOrdering": true,
            "electronicInvoicingPolicy": "allowed",
            "hasElectronicPayment": true
        },
        "recurrence": {
            "description": "UHI reserves the right to re-tender for these services upon termination of the contract or at the end of the contract, including any optional extension period(s)."
        }
    },
    "parties": [
        {
            "id": "GB-FTS-100437",
            "name": "University of the Highlands and Islands",
            "identifier": {
                "legalName": "University of the Highlands and Islands"
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            "address": {
                "streetAddress": "UHI House, Old Perth Road",
                "locality": "Inverness",
                "region": "UK",
                "postalCode": "IV2 3JH",
                "countryName": "United Kingdom"
            },
            "contactPoint": {
                "name": "Katrina McEwan",
                "telephone": "+44 1463279000",
                "email": "katrina.mcewan@uhi.ac.uk",
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                        "description": "Education"
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            }
        },
        {
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            "name": "Inverness Sheriff Court and Justice of the Peace Court",
            "identifier": {
                "legalName": "Inverness Sheriff Court and Justice of the Peace Court"
            },
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                "streetAddress": "Longman Road",
                "locality": "Inverness",
                "postalCode": "IV1 1AH",
                "countryName": "United Kingdom"
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    ],
    "buyer": {
        "id": "GB-FTS-100437",
        "name": "University of the Highlands and Islands"
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