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Award of Tender for: CWT - Service Audit - ISAE 3402 Type 2 Reports

Scottish Government

This public procurement record has 1 release in its history.

Award

24 Aug 2026 at 14:40

PCS Notice - Quick Quote Award
Summary of the contracting process

The Scottish Government procured audit and assurance services to produce ISAE 3402 Type 2 reports. These are independent reports on the design and operating effectiveness of controls at a service organisation, relevant to suppliers providing assurance over outsourced or shared services. The requirement falls within accounting, auditing and fiscal services (CPV 79200000). The Scottish Government is the buying organisation, with procurement managed through its Scottish Procurement and Property Directorate. The work supports the Scottish Government’s need for ISAE 3402 Type 2 reporting under the call-off conditions of the RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2). It is a professional services requirement for an established audit, assurance or controls-testing provider able to deliver formal assurance reports.

The procurement has been awarded following a direct award to a single supplier without competition. Ernst & Young LLP (EY) was selected, and one bid was recorded. The award value is £2,500,000. The initial contract period runs from 1 September 2026 to 31 August 2029, with an extension option of up to 24 months. The award was made under the RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2), rather than through an open tender. The requirement is for ISAE 3402 Type 2 Reports. The associated contract is recorded as active. The award description refers to an initial 36-month term and the possible extension, and identifies EY as the awarded supplier.

For a supplier assessing future work from the Scottish Government, this award demonstrates demand for formal ISAE 3402 Type 2 assurance reporting procured through the RM6310 CCS Audit & Assurance Services Two framework. A credible competitor would need audit and assurance expertise covering service-organisation controls, control design, operating effectiveness testing and evidence-based reporting. It would need the professional capability to manage a substantial, multi-year public-sector assurance engagement and produce reports suitable for scrutiny by management, auditors and users of the relevant services. Framework access and experience of call-off requirements would be important, as would the capacity to work as a single lead supplier. Evidence of comparable ISAE 3402 engagements, robust quality controls and experienced assurance personnel would strengthen future competitiveness.

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Notice Information

Notice Title

Award of Tender for: CWT - Service Audit - ISAE 3402 Type 2 Reports

Notice Description

The Scottish Government is seeking to make a direct award to Ernst & Young LLD under the call-off conditions of RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2) for the provision of ISAE3402 Type 2 Reports.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000833959
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562934
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
PCS Notice - Quick Quote Award
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Direct
Procurement Method Details
The contract is awarded to a single supplier without competition.
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

79200000 - Accounting, auditing and fiscal services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
£2,500,000 £1M-£10M
Contracts Value
Not specified

Notice Dates

Publication Date
24 Aug 20262 days ago
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
24 Aug 20262 days ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Government
Additional Buyers

Perth & Kinross Council

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

Buyer Location

Locality
GLASGOW
Postcode
G2 8LU
Postcode Area
Glasgow
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM3 West Central Scotland
Small Region (ITL 3)
TLM32 Glasgow City
Delivery Location
Not specified
Local Authority
Glasgow City
Electoral Ward
Anderston/City/Yorkhill
Westminster Constituency
Glasgow North

Supplier Information

Number of Suppliers
4
Supplier Names

Alpha Projects

Democracy Counts Ltd

Ernst & Young LLP (EY)

Jacobs UK Ltd

Further Information

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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