Award

External Audit

UNIVERSITY OF EDINBURGH

This public procurement record has 1 release in its history.

Summary of the contracting process

The University of Edinburgh has awarded a contract for External Audit to PwC. The procurement process was open, with the University of Edinburgh as the buying organisation. The tender involved auditing financial statements, subsidiaries, and quasi-subsidiaries, with a contract value of £2,967,264. The contracting process reached the award stage on June 12, 2023, and the location of the procurement was in Edinburgh, UK.

This tender for External Audit by the University of Edinburgh presents opportunities for large auditing firms like PwC to engage in auditing financial statements and related activities. Businesses in the services sector, particularly those specialized in audit and assurance services, would be well-suited to compete in this tender. The focus of the tender is on ensuring compliance with accounting standards, financial reporting, and corporate governance, providing a significant opportunity for firms with expertise in these areas to contribute to the University's financial oversight and compliance processes.

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Notice Title

External Audit

Notice Description

The external auditors will be engaged to undertake the audit of the University's financial statements, its subsidiaries and quasi-subsidiaries.

Lot Information

Lot 1

The external auditors will be engaged to undertake the audit of the University's financial statements, its subsidiaries and quasi-subsidiaries, and shall report whether in all material respects: 1.1 The financial statements give a true and fair view, in accordance with UK Generally Accepted Accounting Practice (UK GAAP), of the state of the University's affairs, and of its comprehensive income and expenditure and statement of cash flow for the year. They should take into account relevant statutory and other mandatory disclosure and accounting requirements, and Funding Council requirements. 1.2 The financial statements have been properly prepared in accordance with the Statement of Recommended Practice (SORP) - Accounting in Further and Higher Education, and the Companies Acts where relevant, and/or other legislative or regulatory requirements. 1.3 Funds from whatever source administered by the institution for specific purposes have been properly applied to those purposes and, if relevant, managed in accordance with relevant legislation, and any other terms and conditions attached to them. 1.4 Funds provided by the Funding Council have been applied in accordance with the Financial Memorandum and the mandatory requirements attached to the Financial Memorandum. 1.5 The financial statements for US filing are in accordance with US Generally Accepted Accounting Practice (US GAAP). 2. Audit certificates relating to subsidiary activities which should be covered as part of the overall audit routine, for example, Hardship, Child Care and Nursing Discretionary Funds Statements and US loans. For clarity, certification of European Research Grants are not included in this tender. 3. The external auditor will report to the Audit & Risk Committee and the University Court (by way of a management letter), any significant matters arising from the audit which might lead to material errors or have an impact on future audits. This may include: 3.1 Areas where economies could be made or resources could be used more effectively, with advice for improvement. 3.2 Weaknesses in the structure and operation of accounting systems and internal control. 3.3 That the work of the internal auditors has been assessed, and the extent to which reliance can be placed on the work of the internal auditors in support of external audit work. 3.4 Inappropriate accounting practices and regulations. 3.5 Non-compliance with legislation, accounting standards, Funding Council requirements or other regulations. 4. The external auditor is expected to attend all meetings of the Audit & Risk Committee, which are four times per annum. 5. The external auditor, notwithstanding responsibilities to the University, is expected to co-operate fully with any enquiries or routine monitoring that the Scottish Funding Council undertakes. 6. Provision of training and updates on Corporate Governance, Accounting Standards, Financial Reporting Standards and Audit Standards, and other legislative changes as they apply to the University. 7. Irregularities including fraud.

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000740550
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG485118
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
PCS Notice - Website Contract Award Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

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


CPV Codes

79212100 - Financial auditing services

79212400 - Fraud audit services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
£2,967,264 £1M-£10M

Notice Dates

Publication Date
3 Aug 20232 years ago
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
12 Jun 20232 years ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

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

Contracting Authority (Buyer)

Main Buyer
UNIVERSITY OF EDINBURGH
Contact Name
Not specified
Contact Email
maria.dick@ed.ac.uk
Contact Phone
Not specified

Buyer Location

Locality
EDINBURGH
Postcode
EH1 1HT
Post Town
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
TLM Scotland

Local Authority
City of Edinburgh
Electoral Ward
City Centre
Westminster Constituency
Edinburgh East and Musselburgh

Supplier Information

Number of Suppliers
1
Supplier Name

PWC

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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