{
    "tag": [
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    "id": "ocds-h6vhtk-06019e-2026-04-03T09:24:47+01:00",
    "date": "2026-04-03T09:24:47+01:00",
    "ocid": "ocds-h6vhtk-06019e",
    "description": "The value stated in sections II.1.7 & V.2.4 reflects the maximum framework value (ex VAT) including any extension options. (SC Ref:827730)",
    "initiationType": "tender",
    "tender": {
        "id": "FTS049",
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        },
        "title": "Audit of HIE Group Companies",
        "status": "complete",
        "classification": {
            "scheme": "CPV",
            "id": "79210000",
            "description": "Accounting and auditing services"
        },
        "mainProcurementCategory": "services",
        "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).",
        "value": {
            "amount": 210000,
            "currency": "GBP"
        },
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                "id": "1",
                "description": "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). Additional information: 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.",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Prompt Payment Standard Clause",
                            "type": "quality",
                            "description": "Pass/Fail"
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                        {
                            "name": "Payment of the Real Living Wage",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Cyber Security",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Delivery of Community Benefits",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Management and Delivery Methodology",
                            "type": "quality",
                            "description": "35%"
                        },
                        {
                            "name": "Management and Delivery Team",
                            "type": "quality",
                            "description": "20%"
                        },
                        {
                            "name": "Fair Work Practices",
                            "type": "quality",
                            "description": "5%"
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                        {
                            "type": "price",
                            "description": "40%"
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                        {
                            "name": "Prompt Payment Standard Clause",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Payment of the Real Living Wage",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Cyber Security",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Delivery of Community Benefits",
                            "type": "quality",
                            "description": "Pass/Fail"
                        },
                        {
                            "name": "Management and Delivery Methodology",
                            "type": "quality",
                            "description": "35%"
                        },
                        {
                            "name": "Management and Delivery Team",
                            "type": "quality",
                            "description": "20%"
                        },
                        {
                            "name": "Fair Work Practices",
                            "type": "quality",
                            "description": "5%"
                        },
                        {
                            "type": "price",
                            "description": "40%"
                        }
                    ]
                },
                "value": {
                    "amount": 210000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1440
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "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."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "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."
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                        "description": "Auditing services"
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                    {
                        "region": "UKM6"
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                        "region": "UKM6"
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        "submissionMethod": [
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        "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
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            {
                "id": "economic",
                "documentType": "economicSelectionCriteria"
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        ],
        "contractTerms": {
            "performanceTerms": "Refer to the Scope of Requirements and Guidance document.",
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            "electronicInvoicingPolicy": "allowed",
            "hasElectronicPayment": true
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        "procurementMethod": "open",
        "procurementMethodDetails": "Open procedure",
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            "frameworkAgreement": {
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        "coveredBy": [
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        "tenderPeriod": {
            "endDate": "2026-02-12T12:00:00Z"
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        "submissionTerms": {
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            "bidValidityPeriod": {
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        "bidOpening": {
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        "hasRecurrence": true,
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            "description": "By 13th April 2030"
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            "name": "Highlands and Islands Enterprise",
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        {
            "id": "GB-FTS-6933",
            "name": "Wave Energy Scotland Limited",
            "identifier": {
                "legalName": "Wave Energy Scotland Limited"
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                "locality": "Inverness",
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            "id": "GB-FTS-65704",
            "name": "Orkney Research and Innovation Campus LLP",
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                "streetAddress": "The Robert Rendall Building, Franklin Road",
                "locality": "Stromness",
                "region": "UK",
                "postalCode": "KW16 3AN",
                "countryName": "United Kingdom"
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        {
            "id": "GB-FTS-169807",
            "name": "HIE Orkney",
            "identifier": {
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            "address": {
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            "id": "GB-FTS-170850",
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            "identifier": {
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            "address": {
                "streetAddress": "The Inverness Justice Centre, Longman Road",
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                "email": "inverness@scotcourts.gov.uk"
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            "address": {
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