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Auditor for Audit Scotland

Scottish Parliamentary Corporate Body

This public procurement record has 1 release in its history.

Tender

15 Sep 2026 at 10:14

Tender Notice
Summary of the contracting process

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit, is seeking an auditor for Audit Scotland. The requirement is for annual audits of Audit Scotland’s accounts under the Public Finance and Accountability (Scotland) Act 2000, with possible examinations of economy, efficiency and effectiveness and other audit work as required. This is a professional auditing services contract, including financial auditing and accounting and audit services (CPV 79212000, 79212100 and 79210000). The work will be delivered in Edinburgh. It is a single requirement rather than a multi-lot opportunity. The appointed contractor must not audit public bodies on behalf of Audit Scotland during the contract, because this would create a conflict of interest. Community benefits form part of the contract requirements.

The process has reached tender: the buyer invited offers through an open procedure. Bids are to be submitted electronically in English, with no variants allowed. The tender deadline, bid opening and start of the award period are all set for 19 October 2026 at 12:00 noon. The contract period is 1,440 days, with a possible extension of up to 12 months by agreement with the contractor and the Scottish Commission for Public Audit. Evaluation is weighted 70% technical quality and 30% price. The procurement is intended to recur for 2030/2031. Electronic payment is used and electronic invoicing is allowed. The contract is covered by the Government Procurement Agreement.

This suits established audit firms with demonstrable public-sector experience and the capacity to undertake annual accounts audits, with additional value-for-money and other audit examinations when required. Bidders must provide one relevant example for a publicly funded or publicly regulated organisation, such as a government agency, local authority, NHS body, registered social landlord or charity. They must be enrolled in the relevant professional or trade register and confirm eligibility to act as a company auditor under section 1219(1)(a) or (b) of the Companies Act 2006, or be members of a UK-established accountancy body. Firms need Cyber Essentials Plus or equivalent certification, must pass the required high-risk cyber security assessment, and need £5 million employers’ liability and £5 million professional indemnity insurance. Financial standing is assessed using a Creditsafe score of at least 40, or equivalent evidence or a parent company guarantee.

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Notice Information

Notice Title

Auditor for Audit Scotland

Notice Description

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.

Lot Information

Lot 1

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000. The Contractor may be required to carry out examinations into Economy, Efficiency and Effectiveness or other audit needs as required. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract for Auditor for Audit Scotland (SPCB-0520). Additional information: The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract.

Renewal: The Contract duration may be extended by up to 12 months with the agreement of the Contractor and SCPA.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-06f9c6
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/087152-2026
Current Stage
Tender
All Stages
Tender

Procurement Classification

Notice Type
Tender Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
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

79212000 - Auditing services

79212100 - Financial auditing services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
15 Sep 2026Yesterday
Submission Deadline
19 Oct 20262 months to go
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
2030/2031

Notice Status

Tender Status
Active
Lots Status
Active
Awards Status
Not Specified
Contracts Status
Not Specified

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Parliamentary Corporate Body
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
EDINBURGH
Postcode
EH99 1SP
Postcode Area
Edinburgh
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM1 East Central Scotland
Small Region (ITL 3)
TLM13 City of Edinburgh
Delivery Location
TLM75 City of Edinburgh
Local Authority
City of Edinburgh
Electoral Ward
City Centre
Westminster Constituency
Edinburgh East and Musselburgh

Further Information

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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