---
title: "CPT_23_11 External Audit services"
ocid: "ocds-h6vhtk-03c52e"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-03c52e"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-03c52e.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-03c52e.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NATIONAL AUDIT OFFICE"
published: "2024-08-09"
---

# CPT_23_11 External Audit services

Buyer: NATIONAL AUDIT OFFICE  
Current stage: Award  
OCID: ocds-h6vhtk-03c52e

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## Summary

The National Audit Office (NAO), the UK's independent public spending watchdog, recently awarded a contract for External Audit services. The contract, valued at £700,000, has been awarded to Crowe U.K. LLP, and includes auditing financial statements for the financial years ending 31 March 2025, 2026, and 2027. The procurement process followed an open procedure method and covered the category of auditing services. The external auditor's appointment was subject to the approval of Parliament's Public Accounts Commission, with the contract expected to commence in September 2024 for an initial period of three years, with the option to extend for up to two additional years.

This tender presents substantial opportunities for firms in the auditing and financial consulting industries, particularly those with demonstrated expertise in public sector financial auditing and value for money studies. Businesses that can deliver high-quality independent reviews and financial opinions aligned with government standards will find this contract beneficial. While the NAO has selected Crowe U.K. LLP, the ongoing need for high-calibre auditing services signifies recurring opportunities for large enterprises with the capability to handle complex government audits.

## Notice

The National Audit Office (NAO) is the UK's independent public spending watchdog. We support Parliament in holding government to account and we help improve public services through our high-quality audits work. NAO sought an External Auditor who will be expected to audit the financial years ending 31 March 2025, 2026, and 2027 to an appropriate timetable. The NAO aims to have its Annual Report and Accounts (which include the financial statements) ready for publication in June each year following the 31 March year end.

### Lot Information

Lot 1

The appointment of the External Auditor was subject to approval of Parliament's Public Accounts Commission at a hearing which took place in early March 2024. Examples of prior year studies can be found on the Commission website: https://committees.parliament.uk/publications?SearchTerm=value+for+money&DateFrom=&DateTo=&SessionId= The selected External Auditor will be expected to provide an opinion on whether: * the financial statements give a true and fair view for the year; * the statements are prepared in accordance with the Government Financial Reporting Manual; * the NAO's expenditure is within its Parliamentary Control Totals for the year (capital, resource, cash); and * expenditure and income have been applied correctly for the purposes intended by Parliament. The External Auditor will also be expected to: * provide an independent review of the annual statement of financial impacts arising from the NAO's work and providing an opinion on whether the reported impacts are reasonable based on the underlying methodologies on which they are prepared. * deliver a value for money study of an aspect of the NAO's operations when commissioned by the NAO's Audit and Risk Assurance Committee (ARAC) to an appropriate timetable. The nature of the topic may change. Examples of recent value for money studies have covered the NAO's Human Resources department, and Finance and Procurement. * attend meetings of the NAO's ARAC Committee and, when requested to do so, meetings of the Public Accounts Commission.

Options: The contract is anticipated to commence September 2024 for an initial period of 3 years with an option for the NAO to extend the contract for a period of up to two years subject to approval by the Public Accounts Commission (on the basis of two periods of 12 months) (potentially making it a maximum term of 5 years.

Renewal: Consideration of renewal shall be detailed within ITT Document, Suppliers are requested to refer to the published ITT document for further information.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/025235-2024 |
| Notice type | Planning Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 9 Aug 2024 |
| Submission deadline | 10 Oct 2023 |
| Future notice date | 31 Aug 2023 |
| Award date | 6 Mar 2024 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £583,333 |
| Lots value | £583,333 |
| Awards value | Not specified |
| Contracts value | £700,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NATIONAL AUDIT OFFICE |
| Locality | LONDON |
| 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 |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | CROWE |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 9 Aug 2024 at 12:21 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/025235-2024
- 11 Sep 2023 at 17:52 - TenderUpdate - Tender Notice - https://www.find-tender.service.gov.uk/Notice/026861-2023
- 8 Sep 2023 at 15:06 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/026694-2023
- 8 Sep 2023 at 14:56 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/026681-2023
- 28 Apr 2023 at 13:30 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/012319-2023

## Notice URLs

- https://committees.parliament.uk/publications?SearchTerm=value+for+money&DateFrom=&DateTo=&SessionId=
- https://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check
- https://www.delta-esourcing.com/respond/X8A3B4AVE5
- https://www.delta-esourcing.com/tenders/UK-UK-LONDON:-Auditing-services./X8A3B4AVE5
- https://www.nao.org.uk
- https://www.nao.org.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-03c52e. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-03c52e.json.