---
title: "External audit of public bodies in Scotland"
ocid: "ocds-h6vhtk-02dda2"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-02dda2"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-02dda2.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-02dda2.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "AUDIT SCOTLAND"
published: "2022-05-20"
---

# External audit of public bodies in Scotland

Buyer: AUDIT SCOTLAND  
Current stage: Award  
OCID: ocds-h6vhtk-02dda2

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## Summary

The procurement process for the external audit of public bodies in Scotland, initiated by Audit Scotland, involves a framework agreement designed to appoint firms for approximately 36% of the overall annual audit work for the years 2022/23 to 2026/27. This open procedure, which is currently active, encompasses multiple lots, including core audits and audits for public interest entities, regulated industries, and commercial shipping. The last date for bid submission was set for 29th November 2021, and the expected to be awarded lots cover various sectors classified under auditing services.

This tender presents significant growth opportunities for businesses specialising in auditing services, particularly those with expertise in public sector audits. Large firms or medium-sized entities capable of meeting the stringent statutory qualifications required by Audit Scotland may find this a highly competitive arena. Successful bidders not only secure substantial contracts during the five-year duration but can also establish ongoing relationships with government entities, enhancing their credibility and market presence in the public sector industry.

## Notice

This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.

### Lot Information

Core audits

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Public Interest Entities

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Regulated water industry

The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Regulated financial industry

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Commercial shipping construction

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of commercial shipping construction entities within their remits. This work is expected to comprise the audit of Ferguson Marine Port Glasgow. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/013614-2022 |
| Notice type | Tender Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 20 May 2022 |
| Submission deadline | 29 Nov 2021 |
| Future notice date | Not specified |
| Award date | 8 Mar 2022 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £5,000,000 |
| Lots value | £5,000,000 |
| Awards value | Not specified |
| Contracts value | £38,901,542 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Active, Cancelled |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | AUDIT SCOTLAND |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH3 9DN |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | City Centre |
| Westminster constituency | Edinburgh East and Musselburgh |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 6 |
| Supplier names | AZETS; DELOITTE; ERNST & YOUNG LLP (EY; GRANT THORNTON; KPMG; MAZARS |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 20 May 2022 at 12:38 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/013614-2022
- 6 Sep 2021 at 14:35 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/022067-2021

## Notice URLs

- http://www.audit-scotland.gov.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000658582
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428

## 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-h6vhtk-02dda2. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-02dda2.json.