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CPT_26_32 Audit and Accounting Information

National Audit Office

This public procurement record has 1 release in its history.

Planning

15 Sep 2026 at 13:16

UK2 - Preliminary Market Engagement Notice
Summary of the contracting process

The National Audit Office plans to procure an online audit and accounting information subscription service for around 600 users in its Financial Audit Service Line. The service will provide authoritative, current audit, accounting and financial-reporting standards, guidance, commentary and technical updates, covering UK GAAP, IFRS, international auditing standards, corporate reporting and relevant sustainability reporting standards. It should offer prompt updates, effective online research through search, filtering, linking and document access, and organisation-wide licensing. Delivery is expected to be secure online or SaaS and compatible with the NAO’s technology environment, with implementation support, user guidance, training and ongoing customer support. The procurement is for information systems and subscription services, delivered for the NAO in the United Kingdom.

This procurement is at the planning stage and is not a call for competition. The NAO expects to use a competitive procurement process, with the final scope, commercial model, value and tender documents shaped by market engagement. The anticipated contract would run from 1 March 2027 to 28 February 2030, with two optional one-year extensions available until 28 February 2032. Its estimated maximum value is £600,000 including VAT over the full potential five-year term, with an estimated value excluding VAT of £500,000. The opportunity is a single planned lot and is identified as suitable for SMEs. Preliminary market engagement includes expressions of interest expected by 30 September 2026, after which the NAO may issue a questionnaire, arrange supplier meetings or demonstrations, and seek written feedback on draft requirements.

This will suit established providers of audit, accounting and financial-reporting information platforms, subscription databases or specialist technical research services. Relevant capability includes authoritative coverage of UK GAAP, IFRS, international auditing standards, corporate reporting and sustainability reporting, alongside reliable monitoring of changes to legislation, regulation, standards and guidance. Suppliers should be able to provide strong online search, filtering, cross-linking and document-access functions through a secure service that integrates with a public-sector technology environment. The NAO is also considering emerging technologies and AI-enabled functionality, so suppliers should be ready to explain controls, limitations, data use, optional features and pricing clearly. A credible service should include organisation-wide licensing, implementation, user guidance, training and responsive customer support for a substantial professional user base.

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Notice Information

Notice Title

CPT_26_32 Audit and Accounting Information

Notice Description

The National Audit Office (NAO) intends to procure an online subscription service that provides authoritative, current audit, accounting and financial-reporting information to support technical research, professional judgement and consistent audit delivery. The service is expected to support approximately 600 users across the Financial Audit Service Line. The required service is expected to include: * comprehensive access to relevant audit, accounting and financial-reporting standards, guidance, commentary and technical updates; * coverage of UK GAAP, IFRS, international auditing standards, corporate reporting requirements and relevant sustainability reporting standards; * prompt updates reflecting changes to standards, legislation, regulation and guidance; * effective online research functionality, including search, filtering, linking and document access; * an organisation-wide licensing model that supports the required user population without avoidable access barriers; * secure online or SaaS delivery compatible with the NAO's technology environment; * implementation support, user guidance, training and ongoing customer support; and * clear information about any AI-enabled functionality, controls, limitations, data use, optionality and pricing. The anticipated contract term is three years, with two optional one-year extensions. The estimated maximum value is PS600,000 including VAT over the full potential five-year term. The final scope, commercial model, contract value and procurement documents will be informed by market engagement and the subsequent competitive procurement exercise. This notice does not constitute a call for competition or a commitment to procure.

Planning Information

The NAO has undertaken initial market research and supplier engagement to understand available solutions, market capability and commercial models. The findings have informed the development of the proposed procurement approach. The Authority is now undertaking a further phase of preliminary market engagement to identify potential suppliers, validate the proposed requirements and obtain feedback on the planned procurement strategy prior to commencing a competitive procurement process. The National Audit Office (NAO) is undertaking further preliminary market engagement in relation to its planned procurement for an Audit and Accounting Information Subscription Service. The purpose of this engagement is to: • identify suppliers interested in participating in a future procurement exercise; • validate the NAO's draft requirements and procurement approach; • understand any recent market developments, including emerging technologies and AI-enabled functionality; and • support the development of a fair, transparent and competitive procurement process. Suppliers wishing to participate are invited to submit an expression of interest by emailing NAO.Procurement@nao.org.uk by the 30th of September 2026. Following receipt of expressions of interest, the NAO may: • issue a supplier questionnaire; • hold one-to-one supplier engagement meetings or demonstrations; • seek written feedback on draft requirements; Participation in this engagement exercise is voluntary. Information gathered will be used solely to inform the procurement strategy and tender documentation. This notice does not constitute a call for competition, and participation in this engagement will not provide any supplier with an advantage in any future procurement process.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-06fa19
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/087292-2026
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
SME
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

48 - Software package and information systems

79 - Business services: law, marketing, consulting, recruitment, printing and security

CPV Codes

48810000 - Information systems

79980000 - Subscription services

Notice Value(s)

Tender Value
£500,000 £500K-£1M
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
15 Sep 2026Today
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
1 Mar 2027 - 28 Feb 2030 3-4 years
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

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
TLI London
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

JSON Markdown

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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