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External audit of public bodies in Scotland

Audit Scotland

This public procurement record has 1 release in its history.

Planning

28 May 2026 at 01:00

OJEU - F1 - Prior Information Notice
Summary of the contracting process

Audit Scotland is preparing a procurement process titled "External audit of public bodies in Scotland," focusing on the financial audits within the general public services category. This tender falls under the planning stage and pertains to the financial audit of various Scottish public sector bodies under the Code of Audit Practice 2026. The services cover multiple regions including Tayside, Lanarkshire, Lothian, Glasgow, Scottish Borders, and others, with an overall contract value of £7.3 million. The procurement method is a competitive tender, with future notice expected on 31st August 2026. An open day is scheduled for 7th September 2026 at Audit Scotland’s Edinburgh office.

This procurement presents a substantial opportunity for businesses specialising in financial audits, particularly those experienced in public sector engagements. Firms with the capability to handle large-scale audit projects across diverse regions and categories, such as local government, central government, and specialist fields, would be well-suited to compete. The phased approach to awarding lots ensures that businesses can manage their capacity effectively, with up to two lots per bidder initially and additional lots awarded as availability permits. This process allows for significant business growth, especially for companies looking to establish or expand their presence within the public auditing sector in Scotland.

How relevant is this notice?

Notice Information

Notice Title

External audit of public bodies in Scotland

Notice Description

Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026

Lot Information

Category A: Regional local government and health: Tayside

Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016. 25/26 value 1,107,100 GPB

Category A: Regional local government and health: Lanarkshire

Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 936,800 GPB

Category A: Regional local government and health: Lothian

Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026. 25/26 value 854,200 GPB

Category A: Regional local government and health: Glasgow

Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026. 25/26 value 814,400 GPB

Category A: Regional local government and health: Scottish Borders

Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026. 25/26 value 444,200 GPB

Category A: Regional local government and health: Western Isles

Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026. 25/26 value 333,000 GPB

Category A: Regional local government and health: Renfrewshire

Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026. 25/26 value 311,300 GPB

Category A: Regional local government and health: Inverclyde

Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026. 25/26 value 255,200 GPB

Category A: Regional local government and health: East Renfrewshire

Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 241,000 GPB

Category B: Central government: Land and Forestry

Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026. 25/26 value 315,100 GPB

Category B: Central government: Charities

Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026. 25/26 value 147,800 GPB

Category B: Central government: Lottery funding

Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026. 25/26 value 154,300 GPB

Category B: Central government: Companies

Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026. 25/26 value 117,800 GPB

Category C: Central government specialist: Scottish Water

Financial audit of: Scottish Water under the Code of audit practice 2026. 25/26 value 401,300 GPB

Category D: Central government specialist: Scottish National Investment Bank

Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026. 25/26 value 239,700 GPB

Category E: Further education: West

Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026. 25/26 value 184,400 GPB

Category E: Further education: Glasgow

Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026. 25/26 value 163,800 GPB

Category F: Local government small bodies: Tayside

Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026. 25/26 value 65,500 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.

Category F: Local government small bodies: Glasgow

Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026. 25/26 value 32,900 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.

Category G: Central government small bodies: SPCB sponsored bodies

Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People's Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026. 25/26 value 177,000 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000829687
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556743
Current Stage
Planning
All Stages
Planning

Procurement Classification

Notice Type
OJEU - F1 - Prior Information 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

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

CPV Codes

79212100 - Financial auditing services

Notice Value(s)

Tender Value
£7,300,000 £1M-£10M
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
28 May 20264 months ago
Submission Deadline
Not specified
Future Notice Date
31 Aug 2026Expired
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Planned
Lots Status
Planned
Awards Status
Not Specified
Contracts Status
Not Specified

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Audit Scotland
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
EH3 9DN
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
TLM62 Inverness and Nairn, Moray, and Badenoch and Strathspey, TLM64 Na h-Eileanan Siar, TLM71 Angus and Dundee City, TLM72 Clackmannanshire and Fife, TLM73 East Lothian and Midlothian, TLM75 City of Edinburgh, TLM77 Perth and Kinross, and Stirling, TLM78 West Lothian, TLM82 Glasgow City, TLM83 Inverclyde, East Renfrewshire, and Renfrewshire, TLM84 North Lanarkshire, TLM91 Scottish Borders, TLM95 South Lanarkshire
Local Authority
City of Edinburgh
Electoral Ward
City Centre
Westminster Constituency
Edinburgh East and Musselburgh

Further Information

Notice Documents

Open Contracting Data Standard (OCDS)

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