---
title: "Audit services for opted-in eligible bodies in England 2022"
ocid: "ocds-h6vhtk-031385"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-031385"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-031385.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-031385.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "PUBLIC SECTOR AUDIT APPOINTMENTS LTD"
published: "2025-11-05"
---

# Audit services for opted-in eligible bodies in England 2022

Buyer: PUBLIC SECTOR AUDIT APPOINTMENTS LTD  
Current stage: Award  
OCID: ocds-h6vhtk-031385

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## Summary

The procurement process, initiated by Public Sector Audit Appointments Ltd (PSAA), entails audit services for eligible bodies across England under the Local Audit and Accountability Act 2014, with the procurement aligned with CELEX's 32014L0024 directive. The primary procurement category is services, specifically accounting, auditing, and fiscal services. The contracting process is at the tender update stage with relevant updates as of 5th November 2025. The procurement originates from London, UK, with contracts initially awarded in 2022 and now extended for two additional audit years (2028/29 and 2029/30). Contracts were originally intended to cover audits from 2023/24 to 2027/28, involving key accounting firms such as Grant Thornton, Forvis Mazars, Ernst & Young, KPMG, Bishop Fleming, and Azets Audit Services. The selective procurement method was employed, indicating a restricted procedure suitable for registered local auditors, as detailed in the supplier selection criteria.

This tender represents a significant opportunity for growth within the auditing sector, with a total contract value of £165,000,000. It provides a platform for well-established auditing firms registered with the Institute of Chartered Accountants in England and Wales to leverage their qualifications and vie for a share of this extensive servic -aggregated over multiple lots. Companies capable of demonstrating high-quality assurance, robust auditing capabilities, and effective communication strategies might be particularly competitive. The procurement process also encourages participation from consortia, enhancing collaboration potential among firms. The potential extension of contracts by mutual agreement offers additional benefits for firms looking to cement longer-term service arrangements.

## Notice

Contracts relate to audits of the accounts (as per the Code of Audit Practice) of eligible bodies across England that opt in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015.

### Lot Information

Audit Services: Lot One - approx 18 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 18% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Two - approx 16 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Three - approx 14 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Four - approx 12 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Five - approx 8 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Six - approx 7 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Seven - approx 6 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 6% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Eight - approx 5 percent of overall work by value (will not include PIE audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Nine - approx 5 percent of overall work by value (will not include PIE audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years. Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

Audit Services: Lot Ten - approx 4 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 4% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Two - approx 16 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Three - approx 14 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Four - approx 12 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Five - approx 8 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Six - approx 7 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (A) - approx 1 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (B) - approx 1 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Eight - approx 5 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Audit Services: Lot Nine - approx 5 percent of overall work by value

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Lot 1

The provision of external auditors as a statutory requirement under the local Audit and Accountability Act 2014.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/071433-2025 |
| Notice type | Tender Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Selective |
| Procurement method details | Restricted procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 5 Nov 2025 |
| Submission deadline | 18 Mar 2022 |
| Future notice date | Not specified |
| Award date | 17 Nov 2022 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £165,000,000 |
| Lots value | £165,060,000 |
| Awards value | Not specified |
| Contracts value | £155,312,500 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | PUBLIC SECTOR AUDIT APPOINTMENTS LTD |
| Additional buyers | CORNWALL COUNCIL |
| Locality | LONDON |
| Post town | South West London |
| Postcode | SW1P 3HZ |
| Country | England |
| ITL 1 | TLK South West (England) |
| ITL 2 | TLK3 Cornwall and Isles of Scilly |
| ITL 3 | TLK30 Cornwall and Isles of Scilly |
| Local authority | Cornwall |
| Electoral ward | Truro Boscawen & Redannick |
| Westminster constituency | Truro and Falmouth |
| Delivery location | TLK South West (England) |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 7 |
| Supplier names | AZETS AUDIT SERVICES; BISHOP FLEMING; ERNST & YOUNG; GRANT THORNTON; GRANT THORNTON (UK; KPMG; MAZARS |

## 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
- 79212300 - Statutory audit services

## Release History

- 5 Nov 2025 at 19:05 - TenderUpdate - Tender Notice - https://www.find-tender.service.gov.uk/Notice/071433-2025
- 16 Feb 2024 at 11:25 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/005195-2024
- 12 Dec 2022 at 10:05 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/035021-2022
- 4 Feb 2022 at 16:15 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/003306-2022

## Notice URLs

- http://www.cornwall.gov.uk
- http://www.psaa.co.uk
- https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=721067891
- https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=992303446
- https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./32Z2SF428N
- https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./UVC29QV984

## 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-031385. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-031385.json.