---
title: "Provision of External Audit Service."
ocid: "ocds-h6vhtk-03f550"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-03f550"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-03f550.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-03f550.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "KING’S COLLEGE HOSPITAL NHS FOUNDATION TRUST"
published: "2025-11-24"
---

# Provision of External Audit Service.

Buyer: KING’S COLLEGE HOSPITAL NHS FOUNDATION TRUST  
Current stage: Award  
OCID: ocds-h6vhtk-03f550

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## Summary

The procurement process for the "Provision of External Audit Service" has recently concluded with an active contract awarded to Grant Thornton UK LLP. This service, delivered for King’s College Hospital NHS Foundation Trust, will cover statutory audit needs including financial statements, governance, and value-for-money arrangements. The contract duration is set from 19th November 2025 to 18th November 2028 and was procured via a mini-competition under the EOECPH Framework. This process was evaluated based on technical capability, social value, and commercial criteria. The delivery location is within the UKI45 region, specifically London.

This award offers significant growth opportunities for large audit firms seeking to establish or enhance their presence within NHS-related statutory audit services in the UK. Businesses specialised in statutory audit services, with a strong foundation in handling public sector finances and compliance with the NHS Act 2006, are well-suited to leverage similar future opportunities. The structured procurement method ensures that only suppliers who meet rigorous technical and quality standards are considered, providing a platform for high capability firms to compete effectively.

## Notice

This contract provides statutory external audit services to the Trust and its subsidiaries (KIFM, KCHM, and KCS). The external auditor will deliver independent assurance over the Trust's financial statements, governance, internal controls, and value-for-money arrangements, in accordance with the NHS Act 2006 and NAO Code of Audit Practice..

### Lot Information

Lot 1 - Statutory Audit / External Audit

A mini-competition was conducted via the EOECPH Statutory Audit and Multi-Specialty Services Framework (Ref: 2024/S 000-002425)..

The tender was evaluated against the published criteria: Technical Capability & Quality (60%), Social Value (10%), and Commercial (30%).

Options: Up to 2 years (potential extension to 18 November 2030)

Lot 2 - Counter Fraud

All Publicly funded Contracting Bodies require high quality Counter Fraud Services, which meet the service delivery and reporting requirements specifically relevant to their organisation.
The Counter Fraud Programme available against the framework captures both a preventative and reactive focus for investigations.
The Counter Fraud Programme must identify and minimise the potential for fraud and corruption in accordance with any guidance applicable to the Contracting Authority

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 3 - Internal Audit

The Provider will be expected to provide a full Internal Audit Service, undertaking systems based audits where feasible. The main responsibility of that service will be to provide the Board (through its Audit Committee) with assessments of the effectiveness of the Contracting Authority's system of internal control which can be relied on by External Auditors for their Annual Governance Statement.
The Internal Auditors will report to the Director of Finance and Performance but will also have direct access to the Audit Committee. It is recognised that an effective control system reduces the likelihood that errors or irregularities will occur and remain undetected;
however, it does not eliminate that possibility. It is also recognised that the Provider's work does not guarantee that errors or irregularities will not occur and may not detect errors or irregularities which do occur.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 4 - Assurance Reviews

The Assurance Review services provided should include but is not limited to, continuous and reliable assurance on organisational stewardship and the management of the major risks to organisational success, and delivery of improved, cost effective, public services. Assurance will cover looking at quality control mechanisms, employee feedback, information technology systems, and organisational behaviour.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 5 - Digital and IM&T Audit

The Supplier will be expected to provide a full Digital and IM&T Audit Service to determine the effectiveness of the Contracting Authorities internal systems. This includes applying IT audit and data enabled techniques, evaluating and testing controls within and associated with information systems relevant to reporting and providing expert advice and support for other digital matters.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 6 - Security Management

The role of the LSMS is to implement at a local level, the national policy for Security Management, and to work proactively and reactively with the NHS contracting authorities accessing these services.
Providers will be required to assist with the development and implementation of services as well as assisting trusts review their security strategies to ensure that staff and patients along with trust and personal assets are protected as far as is reasonably practicable, allowing the trust to focus on providing and delivering high quality healthcare.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 7 - Multi-Audit & Specialist Service

Lot 7 is a locked Lot and will not be evaluated; it is intended that inclusion to this Lot will only be available to those Providers awarded to the Framework in Lots 2-6.
Multi-Audit & Specialist services can either supplement the Lot or Lots a provider has been awarded to, complimenting services detailed against the Lot, or alternatively they can be stand alone to provide independent review and scrutiny for governance requirements applicable to the wider Audit environment, or services and advice which ties back to the wider requirements of the Trust.
Multi-Audit & Specialist Service requirements may change during the life of the Framework; from changes in requirements from legislation, or individual Trust needs, staff turnover and organisational transition etc.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

Lot 7 - Multi Audit Service Provision

Lot 7 is a locked Lot and will not be evaluated; it is intended that inclusion to this Lot will only be available to those Providers awarded to the Framework in Lots 2-6.
Multi-Audit & Specialist services can either supplement the Lot or Lots a provider has been awarded to, complimenting services detailed against the Lot, or alternatively they can be stand alone to provide independent review and scrutiny for governance requirements applicable to the wider Audit environment, or services and advice which ties back to the wider requirements of the Trust.
Multi-Audit & Specialist Service requirements may change during the life of the Framework; from changes in requirements from legislation, or individual Trust needs, staff turnover and organisational transition etc.

Options: Initial term of 24 month with an option to extend for a further 2 x 12 months

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/076648-2025 |
| 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, SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 24 Nov 2025 |
| Submission deadline | 28 Sep 2023 |
| Future notice date | Not specified |
| Award date | 11 Jan 2024 |
| Contract period | 19 Nov 2025 - 18 Nov 2028 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £60,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £1,403,566 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | KING’S COLLEGE HOSPITAL NHS FOUNDATION TRUST |
| Additional buyers | EAST OF ENGLAND NHS COLLABORATIVE HUB C/O WEST SUFFOLK NHS FOUNDATION TRUST; SUSSEX COMMUNITY NHS FOUNDATION TRUST |
| Locality | FULBOURN |
| Post town | Cambridge |
| Postcode | CB21 5XB |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI4 Inner London - East |
| ITL 3 | TLI45 Lambeth |
| Local authority | Lambeth |
| Electoral ward | Herne Hill & Loughborough Junction |
| Westminster constituency | Dulwich and West Norwood |
| Delivery location | TLI4 Inner London - East, TLI45 Lambeth, TLJ21 Brighton and Hove |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 18 |
| Supplier names | 360 ASSURANCE; AUDIT YORKSHIRE; AZETS; BDO; BISHOP FLEMING; DELOITTE LLP PRIMARY; ERNST AND YOUNG; GRANT THORNTON; KPMG; LOVRAN SECURITY, INTELLIGENCE AND RISK; MAZARS; MERSEY INTERNAL AUDIT AGENCY; PAUL MACKLESWORTH; PRICEWATERHOUSECOOPERS; RSM UK CONSULTING; RSM UK RISK ASSURANCE SERVICES; SCC CHARTERED ACCOUNTANTS; TIAA |

## CPV Codes

### Divisions

- 66 - Financial and insurance services
- 72 - IT services: consulting, software development, Internet and support
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 66171000 - Financial consultancy services
- 72810000 - Computer audit services
- 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
- 79212400 - Fraud audit services

## Release History

- 24 Nov 2025 at 17:04 - AwardUpdate - Award Notice - https://www.find-tender.service.gov.uk/Notice/076648-2025
- 24 Nov 2025 at 16:36 - AwardUpdate - Award Notice - https://www.find-tender.service.gov.uk/Notice/076630-2025
- 17 Nov 2025 at 18:46 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/074567-2025
- 17 Nov 2025 at 15:26 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/074471-2025
- 14 Apr 2025 at 08:12 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/014804-2025
- 9 Apr 2025 at 08:59 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/013852-2025
- 24 Jan 2024 at 14:07 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/002425-2024
- 18 Aug 2023 at 14:31 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/024383-2023

## Notice URLs

- http://home.kpmg.com
- http://www.360assurance.co.uk
- http://www.audityorkshire.nhs.uk
- http://www.azets.co.uk/
- http://www.bdo.co.uk/en-gb/home
- http://www.bishopfleming.co.uk
- http://www.ey.com
- http://www.grant-thornton.co.uk
- http://www.grantthornton.co.uk
- http://www.lovran.co
- http://www.mazars.co.uk
- http://www.pwc.co.uk
- http://www.rsmuk.com
- http://www.tiaa.co.uk
- http://www2.deloitte.com
- https://health-family.force.com/s/Welcome
- https://scc-ca.com/
- https://www.eoecph.nhs.uk
- https://www.find-tender.service.gov.uk/Notice/074567-2025
- https://www.kch.nhs.uk/
- https://www.kings-fm.co.uk/
- https://www.miaa.nhs.uk
- https://www.neuven.co.uk/
- https://www.resolution.nhs.uk/
- https://www.sussexcommunity.nhs.uk/

## Provenance

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