---
title: "Financial Audit and Assurance Services Contract"
ocid: "ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c.json"
source: "Contracts Finder"
current_stage: "Tender"
buyer: "NATIONAL AUDIT OFFICE"
published: "2026-07-14"
---

# Financial Audit and Assurance Services Contract

Buyer: NATIONAL AUDIT OFFICE  
Current stage: Tender  
OCID: ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c.json)

## Summary

The National Audit Office (NAO) has announced a procurement opportunity titled "Financial Audit and Assurance Services Contract", focusing on accounting, auditing and fiscal services. It falls under the CPV code 79200000. The contract, valued at approximately £39 million GBP, extends until 31st July 2026 and covers various locations, including the United Kingdom, British Overseas Territories, and Europe, among others. This open procedure aims to facilitate continuity in audit and assurance services for the NAO's audit portfolio, which includes several charitable organisations linked to the Department for Digital, Culture, Media and Sport (DCMS) and the Ministry of Defence (MoD). The tender is in the active stage, with modifications incorporating an additional £9.6 million to ensure continued service delivery without altering the overall contract nature. Key aspects of the tender include its suitability for small and medium-sized enterprises (SMEs).

This procurement process offers significant opportunities for businesses within the auditing and accounting sectors, especially those experienced in public sector audits and assurance services. The open procedure favours SMEs looking to expand their service provision to large public contracts. Companies with expertise in handling charitable organisations or with a robust capacity for audit and financial assurance services in diverse geographical settings will find this tender particularly attractive. With the extended contract period, there is ample scope for businesses to establish and deepen their engagement with the NAO, potentially leading to further opportunities post-2026.

## Notice

Modification Notice Original description: This Lot contains charities. The NAO's audit portfolio includes a number of charities. These charities are generally bodies performing charitable functions within a Departmental Group or overseen by a Department, where these charitable functions coincide with the functions of the Sponsor Department. The charities included in this Lot covers museums in both the Department for Digital, Culture, Media and Sport (DCMS) and Ministry of Defence (MoD) area. Description of the modifications The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by PS9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged. Description of the economic or technical reasons and the inconvenience or duplication of cost preventing a change of contractor: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/6cd5bea0-89e2-42e1-93d0-1501bafbd6c0 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | SME |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 14 Jul 2026 |
| Submission deadline | 22 Feb 2021 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 1 Aug 2021 - 31 Jul 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £39,009,747 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Active |
| Lots status | Not specified |
| Awards status | Not specified |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NATIONAL AUDIT OFFICE |
| Locality | VICTORIA |
| Post town | South West London |
| Postcode | SW1W 9SP |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI3 Inner London - West |
| ITL 3 | TLI35 Westminster and City of London |
| Local authority | Westminster |
| Electoral ward | Pimlico North |
| Westminster constituency | Cities of London and Westminster |
| Delivery location | Not specified |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 79200000 - Accounting, auditing and fiscal services

## Release History

- 14 Jul 2026 at 15:20 - Tender - Tender Notice - https://www.contractsfinder.service.gov.uk/Notice/6cd5bea0-89e2-42e1-93d0-1501bafbd6c0

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/6cd5bea0-89e2-42e1-93d0-1501bafbd6c0
  14th July 2026 - Opportunity notice on Contracts Finder
- https://www.delta-esourcing.com/delta/respondToList.html?noticeId=1039869926
  Please follow this link to view the notice.

## 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-f4357984-f054-43b4-a746-21b5c9438d8c. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-f4357984-f054-43b4-a746-21b5c9438d8c.json.