---
title: "P26-0044 External Audit Services"
ocid: "ocds-h6vhtk-02f6aa"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-02f6aa"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-02f6aa.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-02f6aa.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "SCOTTISH ENTERPRISE"
published: "2025-11-19"
---

# P26-0044 External Audit Services

Buyer: SCOTTISH ENTERPRISE  
Current stage: Award  
OCID: ocds-h6vhtk-02f6aa

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## Summary

Scottish Enterprise, a regional agency based in Glasgow, is seeking to appoint a supplier for the provision of external audit services to its subsidiary companies. This tender falls under the services category with a focus on auditing services as classified under CPV code 79212000. The procurement process is at the tender stage and follows an open procedure to ensure broad participation. This opportunity is related to climate change and includes requirements to complete a Climate Change Plan template. The tender submission deadline is set for 22nd December 2025, with an anticipated contract period from 16th February 2026 to 30th November 2029. The total estimated value of the contract is £150,000 GBP.

This tender presents significant opportunities for businesses proficient in auditing and financial services, especially those familiar with the workings of regional and subsidiary entities. With factors like project team experience, audit methodology, and sector knowledge being key criteria, firms with robust audit teams and comprehensive strategic approaches stand to benefit. Additionally, businesses that ensure adherence to the outlined criteria, such as Fair Work First initiatives, will likely gain competitive advantages. Organisations that can efficiently manage electronic submissions and have a keen understanding of the regional economic landscape are particularly well-suited to compete for this contract.

## Notice

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.

### Lot Information

Subsidiary Companies

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies. 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.

Renewal: The contract will be for an period of approximately 33 months with the option to extend for a further 12 months if required.

Scottish Enterprise Pension and Life Assurance Scheme

Lot 2 is to engage external auditor to audit the Scottish Enterprise Pension and Life Assurance Scheme. SEPLAS is a final salary pension scheme established by Scottish Enterprise for the benefit of its employees. It is envisaged that the contract will start February 2022

Renewal: The contract will be for an initial period of approximately 33 months with the option to extend for a further 12 months if required.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/075403-2025 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large, SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 19 Nov 2025 |
| Submission deadline | 22 Dec 2025 |
| Future notice date | Not specified |
| Award date | 14 Feb 2022 |
| Contract period | 16 Feb 2026 - 30 Nov 2029 |
| Recurrence | 42 months |

## Values

| Field | Value |
| --- | --- |
| Tender value | £150,000 |
| Lots value | £240,000 |
| Awards value | Not specified |
| Contracts value | £215,060 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH ENTERPRISE |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 6HQ |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 2 |
| Supplier names | JOHNSTON CARMICHAEL; THOMSON COOPER |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212200 - Internal audit services
- 79212300 - Statutory audit services

## Release History

- 19 Nov 2025 at 16:45 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/075403-2025
- 19 Nov 2025 at 16:10 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/075381-2025
- 17 Feb 2022 at 14:35 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/004538-2022
- 15 Nov 2021 at 14:15 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/028475-2021

## Notice URLs

- http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries
- http://www.publiccontractsscotland.gov.uk
- http://www.scottish-enterprise.com/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000816188
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00398
- https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-sheriff-court-and-justice-of-the-peace-court
- https://www.scottish-enterprise.com/help/contact-us

## 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-02f6aa. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-02f6aa.json.