This public procurement record has 2 releases in its history.

Award

01 Oct 2026 at 01:00

Tender

09 Jun 2026 at 01:00

Summary of the contracting process

The Scottish Parliamentary Corporate Body bought independent, risk-based internal audit and assurance services for its own audit function and the independent officeholders it supports. The contractor helps scope and plan assignments within annual audit plans, carries out audit fieldwork and prepares reports. The work must meet the Global Internal Audit Standards as they apply in the UK public sector and, for the Corporate Body, its Internal Audit Charter. The service supports several Scottish public bodies, including the Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People Commissioner Scotland, Scottish Human Rights Commission, Scottish Biometrics Commissioner and Commissioner for Ethical Standards in Public Life in Scotland. Delivery spans Edinburgh and St Andrews. This is specialist professional audit work, including general assurance and digital and cyber audits.

The procurement is complete and the contract has been awarded to Forvis Mazars LLP. The contract was signed on 24 September 2026, with an awarded value of £250,000. The stated contract duration is four years, with an option for the Scottish Parliamentary Corporate Body to extend by a further 12 months at its sole discretion. The competition used an open procedure and had one lot. Eight bids were received, including two from small or medium-sized enterprises. Quality counted for 60% of the evaluation and price for 40%. Suppliers had to demonstrate satisfactory financial standing, including a Creditsafe Risk Score of at least 40 or suitable alternative evidence or a parent company guarantee, and meet specified insurance levels. Execution was restricted to a particular profession; the service had to comply with the relevant audit standards and charter.

This award shows demand for an external internal-audit provider able to deliver recurring, independent assurance across a parliamentary body and several independent Scottish officeholders. A credible competitor would need professional audit capability aligned with the Global Internal Audit Standards in the UK public sector, and the ability to plan assignments, undertake fieldwork and produce clear reports. Demonstrated experience matters: the requirement sought examples from public bodies within the previous three years in both general assurance and digital or cyber audits. Suppliers also need sufficient financial resilience, employer and public liability cover, and the capability to satisfy moderate-risk cyber security requirements, including Cyber Essentials Plus or an equivalent. Fair work is part of delivery: staff assigned to the contract must receive at least the Real Living Wage. Community benefits are expected to be considered.

How relevant is this notice?

Notice Information

Notice Title

Internal Audit Services

Notice Description

The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB's Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.

Lot Information

Lot 1

The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB's Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector. As directed by the SPCB or Officeholders, the Contractor will assist in scoping and planning specific internal audit assignments within annual internal audit plans, perform audit fieldwork and prepare internal audit reports.

Renewal: 1 x 12 month extension at the sole discretion of the SPCB.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000834012
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT565703
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
OJEU - F3 - 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

79212200 - Internal audit services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
£250,000 £100K-£500K

Notice Dates

Publication Date
1 Oct 20263 weeks ago
Submission Deadline
13 Jul 2026Expired
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
The contract duration is four years with the option to extend for a further 12 months at the sole discretion of the SPCB.

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Parliamentary Corporate Body
Additional Buyers

Children and Young People Commissioner Scotland

Commissioner for Ethical Standards in Public Life in Scotland

Scottish Biometrics Commissioner

Scottish Human Rights Commission

Scottish Information Commissioner

Scottish Public Services Ombudsman

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
EH99 1SP
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
TLM72 Clackmannanshire and Fife, TLM75 City of Edinburgh

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

Supplier Information

Number of Suppliers
1
Supplier Name

Forvis Mazars LLP

Further Information

Notice Documents

  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN557638
    Internal Audit Services - The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB's Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.
  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT565703
    Internal Audit Services - The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB's Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.

Open Contracting Data Standard (OCDS)

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