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Auditor for Audit Scotland

Scottish Parliamentary Corporate Body

This public procurement record has 1 release in its history.

Tender

15 Sep 2026 at 01:00

OJEU - F2 - Contract Notice
Summary of the contracting process

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit, is procuring an independent audit service for Audit Scotland. The successful contractor will audit Audit Scotland’s annual accounts and may also undertake examinations of economy, efficiency and effectiveness, together with other audit work required under the Public Finance and Accountability (Scotland) Act 2000. This is a professional audit services requirement (CPV 79212000), delivered in Edinburgh. The procurement is a single-lot service covering the full requirement. The work is intended to support independent scrutiny of Audit Scotland’s accounts and related public-sector audit needs.

The process reached tender: the buyer invited offers through an open procedure, with electronic submission. Bids were due by 19 October 2026 at 12:00 UTC, with bid opening at the same time. The contract period is 1,440 days and may be extended by up to 12 months with the contractor’s agreement. Evaluation is based on technical quality, weighted 70%, and price, weighted 30%. Variants are not allowed. The contract permits electronic payment and electronic invoicing. The requirement recurs, with a subsequent procurement indicated for 2030/2031. Community benefits form part of the contract requirements.

This opportunity suits established audit firms with experience auditing annual accounts for publicly funded or publicly regulated organisations, such as government agencies, non-departmental public bodies, local authorities, NHS bodies, registered social landlords or charities. Bidders must provide one relevant example and be enrolled in the applicable professional or trade registers, with any required professional authorisations or memberships. The service is reserved to a particular profession. Suppliers need suitable financial standing, including a Creditsafe risk score of at least 40 or acceptable supporting evidence, and must hold or obtain employers’ liability and professional indemnity insurance at the required level. Cyber Essentials Plus or an equivalent certification is required, alongside compliance with high-risk cyber-security assurance requirements. Conflicts of interest with Audit Scotland are prohibited.

How relevant is this notice?

Notice Information

Notice Title

Auditor for Audit Scotland

Notice Description

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.

Lot Information

Lot 1

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000. The Contractor may be required to carry out examinations into Economy, Efficiency and Effectiveness or other audit needs as required. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract for Auditor for Audit Scotland (SPCB-0520).. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract.

Renewal: The Contract duration may be extended by up to 12 months with the agreement of the Contractor and SCPA.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000842418
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP564510
Current Stage
Tender
All Stages
Tender

Procurement Classification

Notice Type
OJEU - F2 - Contract Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
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

79210000 - Accounting and auditing services

79212000 - Auditing services

79212100 - Financial auditing services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
15 Sep 2026Yesterday
Submission Deadline
19 Oct 20262 months to go
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
2030/2031

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Parliamentary Corporate Body
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
TLM75 City of Edinburgh
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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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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