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Audit of HIE Group Companies

Highlands and Islands Enterprise

This public procurement record has 2 releases in its history.

Award

03 Apr 2026 at 01:00

OJEU - F3 - Contract Award Notice
Tender

08 Jan 2026 at 00:00

OJEU - F2 - Contract Notice
Summary of the contracting process

The procurement process conducted by Highlands and Islands Enterprise for auditing its group companies involves an open procedure aimed at providing annual audit services and consolidation into HIE's Consolidation Pack, along with preparing corporation tax returns. The procurement covers an initial three-year period starting from 1st April 2026, valued at GBP 157,350, with possible extensions up to a year. Located in Inverness, UKM6, this process falls under the services category with a focus on economic affairs. Despite already being in the award stage as of 3rd April 2026, key organisations such as Cairngorm Mountain (Scotland) Ltd and Wave Energy Scotland Limited were involved, with the contract actively awarded to Saffery Champness LLP as the supplier. The original tender demanded electronic submissions by 12th February 2026, highlighting substantial regional importance.

This contract presents significant growth opportunities for large firm involvement in public sector audits and financial compliance within the economic affairs sector. Businesses offering specialized audit services with proficiency in regional development and consolidated tax procedures are particularly well-suited to compete in such tenders. With the scope including changes in legislation and potential company mergers or dissolutions, staying abreast of regulatory policies will benefit firms looking to expand in this niche market. In particular, established firms like Saffery Champness LLP, located within the same region, were successfully positioned to leverage local insights and connections, advocating for potential future bidders who maintain expertise and adaptability in similar frameworks. Interested parties should prepare extensive, robust bids addressing community benefits and innovative frameworks to meet increasing industry demands.

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Notice Information

Notice Title

Audit of HIE Group Companies

Notice Description

THIS IS A CONTRACT AWARD NOTICE AND AS SUCH THE PROCUREMENT PROCESS IS COMPLETE. HIE has appointed a supplier to deliver audit services for its group. HIE currently has five active group companies that require annual audits and consolidation into HIE's Consolidation Pack. In addition, the supplier will be responsible for preparing and submitting the annual corporation tax returns. The services are required from 1st April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term. The value of the initial 3-year period is GBP 157,350 (excluding VAT).

Lot Information

Lot 1

This Framework will also be available for use by Cairngorm Mountain (Scotland) Ltd SC614703; HIE Orkney SC126871; HIE Ventures SC156337; Orkney Research and Innovation Campus (ORIC) SO306277; Wave Energy Scotland (WES) SC493764 as well as any other Contracting Authority wholly or partly under the control of, or funded by HIE, at any point during the term of this Framework (subject to case-by-case approval by HIE).. Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

Options: In accordance with Regulation 72(1)(a) of the Public Contracts (Scotland) Regulations 2015, HIE reserves the right to make changes to the volume, scope or location of the Services to be supplied under the Framework following a review of the Services by HIE, particularly with regard to demand and budgetary availability. This may result in amendments to existing requirements under the Framework, including but not limited to: -A reduction in HIE available budget may result in lower service levels. -Changes in legislation may increase or decrease the required workload. -The addition or removal of HIE group companies due to mergers or dissolutions will impact on the work required.

Renewal: It is expected that these services will be required from mid April 2026 for an initial period of 3 years unless terminated in accordance with the provision of the Framework agreement with the option to extend for a period of one year (3 + 1) together not exceeding 4 years following the Initial Term.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000816874
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=APR553253
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
OJEU - F3 - Contract Award Notice
Procurement Type
Framework
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

79210000 - Accounting and auditing services

79212000 - Auditing services

79212100 - Financial auditing services

Notice Value(s)

Tender Value
£210,000 £100K-£500K
Lots Value
£210,000 £100K-£500K
Awards Value
Not specified
Contracts Value
£209,800 £100K-£500K

Notice Dates

Publication Date
3 Apr 20264 months ago
Submission Deadline
12 Feb 2026Expired
Future Notice Date
Not specified
Award Date
30 Mar 20265 months ago
Contract Period
Not specified - Not specified
Recurrence
By 13th April 2030

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Highlands and Islands Enterprise
Additional Buyers

Cairngorm Mountain (Scotland) Ltd

HIE Orkney

HIE Ventures

Orkney Research and Innovation Campus LLP

Wave Energy Scotland Limited

Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
AVIEMORE
Postcode
IV2 5NA
Postcode Area
Inverness
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM2 Highlands and Islands
Small Region (ITL 3)
TLM20 Highlands and Islands
Delivery Location
TLM6 Highlands and Islands
Local Authority
Highland
Electoral Ward
Inverness South
Westminster Constituency
Inverness, Skye and West Ross-shire

Supplier Information

Number of Suppliers
1
Supplier Name

Saffery Champness LLP

Further Information

Notice Documents

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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