--- title: "Internal Audit Resource" ocid: "ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd" markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd.md" json_url: "https://d3tenders.com/contract/ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd.json" source: "Contracts Finder" current_stage: "Award" buyer: "Pension Protection Fund" published: "2026-09-22" --- # Internal Audit Resource Buyer: Pension Protection Fund Current stage: Award OCID: ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd) [Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd.json) ## Summary The Pension Protection Fund procured internal audit services through a co-sourced arrangement for delivery in the South East of England. The requirement is intended to provide access to specialist internal audit expertise on an ad hoc basis, avoiding the need to recruit specialist auditors directly. It also covers Head of Internal Audit support, independent consultancy and additional audit resources to strengthen resilience when the in-house team faces capacity or resourcing pressures. The service is classified as internal audit services (CPV 79212200) and falls within the services category. This is a specialist professional services requirement for organisations able to supplement an internal audit function with experienced audit practitioners and senior advisory capability. The procurement is complete and was awarded on 11 September 2026 to Ernst & Young LLP. It was a selective call-off from the GCA Audit & Assurance Services Two framework, Lot 1 (RM6310), rather than a standalone open tender. The awarded value is £1,500,000 excluding any stated tax treatment, with a contract running from 23 September 2026 to 22 September 2029. The original tender submission deadline was 20 July 2026 at 10:00. The requirement was described as a 3+2 contract, indicating a three-year arrangement with a potential additional two-year element. The buyer identified the opportunity as suitable for small and medium-sized enterprises, and one supplier received the award. Although this contract has already been awarded, it demonstrates established demand from the Pension Protection Fund for flexible internal audit support in the South East. A credible future supplier would need to provide specialist auditors on demand, senior Head of Internal Audit capability, independent consultancy and enough depth to maintain service continuity during staffing or workload pressures. The requirement suits firms that can combine advisory work with practical audit delivery, mobilise qualified resources when needed and provide resilience beyond a single individual or small team. Small and medium-sized enterprises were considered suitable, so a specialist challenger with strong audit expertise, dependable capacity and the ability to operate through the relevant public-sector framework route could be well placed when this requirement returns. ## Notice A 3+2 contract via the GCA Audit & Assurance Services Two (Lot 1) (RM6310) framework. Contract to deliver a co-source arrangement is designed to: 1. Have access to SME expertise on an ad hoc basis to remove the need to recruit specialist auditors 2. Have access to Head of Internal Audit support as well as independent consultancy 3. Build resilience into the team by having access to audit resources in the event of resourcing issues ## Key Details | Field | Value | | --- | --- | | Publication source | Contracts Finder | | Latest notice | https://www.contractsfinder.service.gov.uk/Notice/1a83b838-3783-43cc-9009-b4612e41d3a4 | | Notice type | Award Notice | | Procurement type | Framework | | Procurement category | Services | | Procurement method | Selective | | Procurement method details | Call-off from a framework agreement | | Tender suitability | SME | | Awardee scale | Large | | All stages | Award | ## Dates | Field | Value | | --- | --- | | Publication date | 22 Sep 2026 | | Submission deadline | Not specified | | Future notice date | Not specified | | Award date | 11 Sep 2026 | | Contract period | 23 Sep 2026 - 22 Sep 2029 | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £1,500,000 | | Lots value | Not specified | | Awards value | £1,500,000 | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Complete | | Lots status | Not specified | | Awards status | Active | | Contracts status | Not specified | ## Buyer | Field | Value | | --- | --- | | Main buyer | Pension Protection Fund | | Locality | CROYDON SURREY | | Postcode area | Croydon | | Postcode | CR0 2NA | | Country | England | | ITL 1 | TLI London | | ITL 2 | TLI6 Outer London - South | | ITL 3 | TLI62 Croydon | | Local authority | Croydon | | Electoral ward | Fairfield | | Westminster constituency | Croydon West | | Delivery location | TLJ South East (England) | ## Supplier | Field | Value | | --- | --- | | Number of suppliers | 1 | | Supplier names | Ernst & Young LLP | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212200 - Internal audit services ## Release History - 22 Sep 2026 at 13:34 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/1a83b838-3783-43cc-9009-b4612e41d3a4 ## Documents - https://www.contractsfinder.service.gov.uk/Notice/1a83b838-3783-43cc-9009-b4612e41d3a4 22nd September 2026 - Awarded contract notice on Contracts Finder ## Notice URLs - https://www.ppf.co.uk/ ## Provenance This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-65d45f9b-6c41-402b-baa0-8d94e6d57acd.json.