This public procurement record has 1 release in its history.

Planning

07 Aug 2026 at 13:53

Summary of the contracting process

The National Audit Office intends to procure professional accountancy and apprenticeship training services for trainees in the United Kingdom. The scope is expected to cover tuition and apprenticeship training for ICAEW qualifications, including ACA examinations, across three routes: Level 6 Digital Financial Audit apprenticeships for graduates and school leavers; Level 7 Accountancy Professional apprenticeships for eligible school leavers; and the ACA Professional qualification route for eligible graduates. The Level 6 route combines the Certificate in Finance, Accounting and Business with a Level 6 applied degree apprenticeship in Digital Technology. The procurement is expected to cover Level 6 and Level 7 apprenticeship training, with potential for additional related apprenticeship routes, qualification programmes or services during the contract term, subject to business need, funding and agreement with the provider.

This procurement is at the planning stage and the National Audit Office has stated an intention to re-procure; it is not yet an invitation to tender. The buyer expects the formal procurement to launch in late autumn 2026, with the next notice anticipated by 30 November 2026. A virtual market engagement event is planned for 3 September 2026, and interested suppliers are expected to register by 12 noon on 2 September 2026. The anticipated contract will run for three years from 1 September 2027 to 31 August 2030, with an extension option to 31 August 2032. Its estimated maximum value is £6 million including VAT over a maximum five-year term. The procurement is above the relevant threshold and is planned as one lot.

The work is likely to suit an experienced, accredited professional training provider with the capacity to deliver accountancy tuition and apprenticeship programmes at scale across graduate and school-leaver cohorts. Relevant capability includes delivering ICAEW qualifications, ACA examinations, the Certificate in Finance, Accounting and Business, Level 6 Digital Financial Audit apprenticeships and Level 7 Accountancy Professional apprenticeships. Providers should be able to support long-duration programmes, combining finance and accounting education with applied digital technology learning where required. Experience of apprenticeship delivery, learner support, assessment and progression will be important, alongside the accreditation and quality arrangements needed for the relevant qualifications and apprenticeship standards. Suppliers able to develop or introduce related routes and qualification programmes may also be well placed as the requirement evolves.

How relevant is this notice?

Notice Title

CPT_26_22 Professional Accountancy Apprenticeship training programme

Notice Description

The National Audit Office (NAO) is the UK's independent public spending watchdog, supporting Parliament in holding government to account and improving public services through high-quality audit work. The NAO intends to re-procure its Professional Accountancy and Apprenticeship Training contract to support tuition delivery for graduate and school-leaver trainees undertaking ICAEW qualifications, including ACA examinations. The procurement is expected to launch in late autumn 2026. The NAO is seeking an experienced, accredited training provider to deliver professional accountancy tuition and apprenticeship training for the following expected routes: *Level 6 Digital Financial Audit apprenticeships for graduates and school leavers, delivered over 48 months. This route combines the 12-month Certificate in Finance, Accounting and Business (CFAB) with a 36-month Level 6 applied degree apprenticeship in Digital Technology; and *Level 7 Accountancy Professional apprenticeships for eligible school leavers, delivered over 54 months. *ACA Professional qualification route for eligible graduates, delivered over 36 months. The new procurement is expected to cover Level 6 and Level 7 apprenticeship training only. While Level 4 Professional Accounting Technician apprenticeships are currently delivered under the NAO's existing arrangements and will continue with the incumbent supplier, they are not intended to form part of the new procurement. The contract may include scope for the NAO to introduce, offer or develop additional related apprenticeship routes or qualification programmes at different levels during the term, subject to business need, funding availability and agreement with the appointed provider. The estimated total value of the new procurement is up to PS6 million (inclusive of VAT) over a five-year term. Although Level 4 delivery is not intended to form part of this new procurement, the estimated value has been set to accommodate the anticipated Level 6 and Level 7 apprenticeship routes, potential changes in demand, and the possible introduction of additional apprenticeship pathways, qualification programmes, or related services during the contract term. The anticipated contract term is three years, with an option to extend for up to a further two years, giving a maximum duration of five years.

Planning Information

This Preliminary Market Engagement Notice invites interested suppliers to attend a virtual market engagement event on Thursday 3 September 2026, from 10.00am to 11.00am, ahead of the NAO’s planned procurement exercise, expected to launch in winter 2026. The event will provide early insight into the proposed Professional Accountancy and Apprenticeship Training procurement, including the anticipated requirement and procurement timetable. Suppliers wishing to attend should email nao.procurement@nao.org.uk by 12 noon on Wednesday 2 September 2026, providing each attendee’s name, job title, organisation and contact details. Further information will be provided closer to the event. Please note this engagement is being used to help the NAO assess market interest before the formal procurement process begins. It is not a call for competition or an invitation to tender. Attendance is optional and non-attendance will not prevent suppliers from participating in any future procurement process.

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-06df28
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/075315-2026
Current Stage
Planning
All Stages
Planning

Procurement Classification

Notice Type
UK2 - Preliminary Market Engagement Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Not Specified
Procurement Method Details
Not specified
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

80 - Education and training services


CPV Codes

80500000 - Training services

80510000 - Specialist training services

80511000 - Staff training services

80570000 - Personal development training services

Notice Value(s)

Tender Value
£5,000,000 £1M-£10M
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
7 Aug 20262 weeks ago
Submission Deadline
Not specified
Future Notice Date
30 Nov 20264 months to go
Award Date
Not specified
Contract Period
1 Sep 2027 - 31 Aug 2030 3-4 years
Recurrence
Not specified

Notice Status

Tender Status
Planning
Lots Status
Planning
Awards Status
Not Specified
Contracts Status
Not Specified

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
Postcode Area
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

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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