---
title: "Provision of Independent Auditor Services for ISAE3402 - 2026 - 2031"
ocid: "ocds-b5fd17-e27521b7-d6e2-43b4-852d-785bf7afe4fd"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-e27521b7-d6e2-43b4-852d-785bf7afe4fd"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-e27521b7-d6e2-43b4-852d-785bf7afe4fd.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-e27521b7-d6e2-43b4-852d-785bf7afe4fd.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "Hampshire County Council"
published: "2026-10-02"
---

# Provision of Independent Auditor Services for ISAE3402 - 2026 - 2031

Buyer: Hampshire County Council  
Current stage: Award  
OCID: ocds-b5fd17-e27521b7-d6e2-43b4-852d-785bf7afe4fd

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## Summary

Hampshire County Council commissioned an independent audit of the business process and IT controls operated by its Integrated Business Centre (IBC). The work is an ISAE 3402 Type 2 service auditor’s examination, assessing whether controls are suitably designed and operating effectively. Coverage includes General Ledger, Cash & Bank, Order to Cash, Purchase to Pay, transactional HR and pay, payroll, recruitment, IT general controls, and SAP user access across IBC teams. The audit is to be conducted in accordance with data protection legislation and recommendations from the relevant Data Protection Impact Assessment. This is specialist accounting and auditing services, delivered for the Council in Winchester, Hampshire.

The procurement is complete and awarded. Ernst & Young LLP was selected, with the award made on 12 June 2026. The awarded contract value is £271,500. The contract runs from 1 October 2026 to 30 September 2031. The Council used a selective mini-competition call-off from the Crown Commercial Service’s Audit and Assurance Services 2 framework, under its external audit lot. The tender deadline was 27 May 2026 at 14:00. The requirement is presented as a single audit service; no separate lots are described. The stated scope and ISAE 3402 Type 2 examination define the work, while the source does not set out a separate scoring breakdown or additional supplier eligibility conditions.

This award demonstrates Hampshire County Council’s demand for independent assurance over a complex, integrated public-sector finance, HR, payroll and IT operation. A credible competitor when this specific requirement returns to market would need the capability to deliver an ISAE 3402 Type 2 examination, assess both control design and operating effectiveness, and cover end-to-end transaction processes alongside IT general controls and SAP access across multiple teams. Experience auditing General Ledger, cash and banking, purchasing, sales, recruitment and payroll would be directly relevant. Suppliers would also need to work to applicable data protection requirements and incorporate relevant impact-assessment recommendations. The route used was a mini-competition within an established external-audit framework, so framework access and the ability to compete through that route would matter. SMEs were considered suitable for the procurement.‌‌

## Notice

Hampshire County Council requires the provision of independent auditor services to undertake an ISAE 3402 Type 2 Service Auditor's examination, in line with the International Standard on Assurance Engagements 3402 - Assurance Reports on Controls at a Service Organisation, issued by the International Auditing and Assurance Standards Board (IAASB). The appointed auditor will assess the design and operational effectiveness of controls relating to business process transaction processing and IT services delivered by the IBC for the agreed reporting period. The scope of the audit will include controls related to business process transaction processing and IT services provided by the IBC. The examination will focus on the following key functional areas: General Ledger, Cash & Bank, Order to Cash, Purchase to Pay, Transactional HR & Pay, Payroll, Recruitment, IT General Controls, including assessment of SAP user access across IBC teams All audit activities will be conducted in accordance with applicable Data Protection legislation and will reflect any recommendations arising from the relevant Data Protection Impact Assessment. This is a Mini Competition Call Off under the Crown Commercial Service RM6310 Audit and Assurance Services 2 Framework, Lot 2 External Audit. Additional information: This was a Mini Competition Call Off under the Crown Commercial Service RM6310 Audit and Assurance Services 2 Framework, Lot 2 External Audit.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/50a4466d-c54e-45e6-b32f-26c85c653d6e |
| 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 | 2 Oct 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 12 Jun 2026 |
| Contract period | 1 Oct 2026 - 30 Sep 2031 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £271,500 |
| Lots value | Not specified |
| Awards value | £271,500 |
| 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 | Hampshire County Council |
| Locality | WINCHESTER |
| Postcode area | Southampton |
| Postcode | SO23 8UD |
| Country | England |
| ITL 1 | TLJ South East (England) |
| ITL 2 | TLJ3 Hampshire and Isle of Wight |
| ITL 3 | TLJ36 Central Hampshire |
| Local authority | Winchester |
| Electoral ward | St Michael |
| Westminster constituency | Winchester |
| Delivery location | Not specified |

## 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

- 79210000 - Accounting and auditing services

## Release History

- 2 Oct 2026 at 08:46 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/50a4466d-c54e-45e6-b32f-26c85c653d6e

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/50a4466d-c54e-45e6-b32f-26c85c653d6e
  2nd October 2026 - Awarded contract notice on Contracts Finder

## Provenance

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