--- title: "Audit of the Statutory Accounts of ScotRail Trains Limited" ocid: "ocds-h6vhtk-038cae" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-038cae" markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-038cae.md" json_url: "https://d3tenders.com/contract/ocds-h6vhtk-038cae.json" source: "Find A Tender Service" current_stage: "Award" buyer: "SCOTRAIL TRAINS LIMITED" published: "2025-10-09" --- # Audit of the Statutory Accounts of ScotRail Trains Limited Buyer: SCOTRAIL TRAINS LIMITED Current stage: Award OCID: ocds-h6vhtk-038cae [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-038cae) [Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-038cae.json) ## Summary ScotRail Trains Limited, located in Glasgow, has awarded a contract for auditing the statutory accounts to PwC LLP. The procurement falls under the services category, specifically auditing services, and operates within the UK region (UKM). This process was completed using the Crown Commercial Services Framework RM6188, which enabled the direct award of the contract without prior advertisement, justified by the framework's predefined terms. The service aims to audit the accounts ending 31st March 2023, with the sign-off targeted by 31st July 2023. The procurement method used was limited, aligning with the legal framework that supports a direct award process due to the unique qualifications required for this task. This tender presents significant opportunities for businesses within the auditing and assurance sectors. Particularly, firms capable of providing specialised financial auditing services that comply with regulatory standards for large transport entities would find this type of contract beneficial for growth. The contract was awarded directly to PwC LLP, demonstrating a preference for suppliers with substantial expertise and capacity to undertake large-scale audits. Businesses entering similar frameworks or aiming to enhance their credentials in financial services for the public sector can consider aligning their strategies to meet the requirements of such narrowly focused procurement processes. ## Notice This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. ### Lot Information Lot 1 This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance ### Procurement Information The contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the "CCS Framework"). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances. ## Key Details | Field | Value | | --- | --- | | Publication source | Find A Tender Service | | Latest notice | https://www.find-tender.service.gov.uk/Notice/063713-2025 | | Notice type | Award Notice | | Procurement type | Standard | | Procurement category | Services | | Procurement method | Limited | | Procurement method details | Award procedure without prior publication of a call for competition | | Tender suitability | Not specified | | Awardee scale | Large | | All stages | Award | ## Dates | Field | Value | | --- | --- | | Publication date | 9 Oct 2025 | | Submission deadline | Not specified | | Future notice date | Not specified | | Award date | 12 Dec 2022 | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | Not specified | | Lots value | Not specified | | Awards value | Not specified | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Complete | | Lots status | Cancelled | | Awards status | Active | | Contracts status | Active | ## Buyer | Field | Value | | --- | --- | | Main buyer | SCOTRAIL TRAINS LIMITED | | 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 | 1 | | Supplier names | PWC | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212000 - Auditing services - 79212100 - Financial auditing services ## Release History - 9 Oct 2025 at 12:15 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/063713-2025 - 12 Dec 2022 at 14:41 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/035083-2022 ## Notice URLs - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000716582 - https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30589 - https://www.scotrail.co.uk/ ## 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-038cae. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-038cae.json.