---
title: "Audit Services for Health (SBS10517)"
ocid: "ocds-h6vhtk-04698b"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04698b"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-04698b.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-04698b.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NHS SHARED BUSINESS SERVICES LIMITED"
published: "2025-11-26"
---

# Audit Services for Health (SBS10517)

Buyer: NHS SHARED BUSINESS SERVICES LIMITED  
Current stage: Award  
OCID: ocds-h6vhtk-04698b

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## Summary

The procurement process for the "Audit Services for Health (SBS10517)" is led by NHS Shared Business Services Limited, a public sector framework provider based in Hemel Hempstead, UK. This framework agreement, valued at an estimated £150,000,000, is structured as an open procedure and aims to provide a range of audit services under six Lots, including external and internal audit services, counter fraud services, well-led governance reviews, governance and ancillary services, and independent workplace investigations. The framework, operational from 9 September 2025 to 8 September 2029, caters to NHS and Social Care organisations across the UK, enabling these entities to procure services that support governance and fiscal accountability. The recent stage of this procurement involves active contracts with several suppliers for each lot, reflecting the successful completion of this tender process as of November 2025.

This tender presents significant growth opportunities for businesses in the accounting, auditing, and consulting sectors, especially those focusing on healthcare. Large and SME suppliers alike have successfully secured positions in the framework, indicating opportunities for varied business scales to participate. Companies engaged in accounting, fraud investigation, governance consultancy, and workplace investigations can capitalise on this extensive framework to provide services that enhance financial scrutiny and governance. With a strong focus on sustainability and social value, suppliers who can demonstrate proficiency in these areas will find this procurement particularly fitting for expansion and business development within the public health sector.

## Notice

NHS Shared Business Services act in an Agency capacity for and on behalf of its customers (Approved Organisations) - existing and new. These comprise of NHS and Social Care organisations (whether acting individually, or on behalf of, or together as members of any consortia) along with any other public or private sector bodies which NHS SBS authorises to use the resulting Framework. NHS Shared Business Services Limited (NHS SBS) has put in place a Framework Agreement for the provision of Audit Services for Health and related Goods and Services for Healthcare to be used by NHS SBS Approved Organisations. Our Approved Organisation list can be found on: https://www.sbs.nhs.uk/services/framework-agreements-categories/ The framework includes Lot 1 - External Audit Services Lot 2 - Internal Audit Services Lot 3 - Counter Fraud Services Lot 4 - Well-Led Governance Review Lot 5 - Audit & Governance Ancillary Services Lot 6 - Independent Workplace Investigations

### Lot Information

External Audit Services

Lot 1 is for the provision of External Audit, the awarded Suppliers have been required to demonstrate that they can provide an independent, effective, professional, and proactive audit of accounts and annual financial reports in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

Internal Audit Services

Lot 2 is for the provision of Internal Audit, the awarded Suppliers have been required to demonstrate that they can evaluate and contribute to the improvement of governance, risk management and control processes. Examine, evaluate, and report objectively on the adequacy of internal control systems and value for money objectives in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

Counter Fraud Services

Lot 3 is for the provision of Counter Fraud Services, the awarded Suppliers have been required to demonstrate adherence to delivery, standards and reporting requirements for the NHS set by the NHS Counter Fraud Authority (NHSCFA). Counter Fraud Services that are delivered to Approved Organisations for public sector organisations should adhere to the Government Functional Standard GovS 013: Counter Fraud and the Public Sector Fraud Authority (PSFA) Mandate in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

Well Led Governance Review

Lot 4 is for the provision of Well Led Governance Reviews, the awarded Suppliers have been required to demonstrate that they can provide a structured reference for external reviews of the contracting authority's governance and culture. It supports the contracting authority in maintaining and developing the effectiveness of their governance arrangements in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

Audit & Governance Ancillary Services

Lot 5 is for the provision of Auditing & Ancillary Services, the awarded Suppliers are required to provide services where the scope of work/service is wide ranging and broad in nature and does not fall directly under any of the other lots. It may include, but is not limited to: IT assurance, financial assurance, due diligence reviews, data analysis, bribery act and counter fraud training, support in developing governance arrangements, financial account checks, and reviews on invoicing in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

Independent Workplace Investigations

Lot 6 is for the provision of Independent Workplace Investigations, the awarded Suppliers are required to capture the needs of customers who have requirements in relation to conflict resolution and investigation services in both workforce management and inquiries. This could be in relation to disciplinary allegations, employee grievances, bullying and harassment, allegations of discrimination, whistleblowing and mediation in connection with the call-off requirements. Additional information: Price is not the only award criterion, and all criteria are stated only in the procurement documents

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/077394-2025 |
| Notice type | Planning Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large, SME |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 26 Nov 2025 |
| Submission deadline | 28 Feb 2025 |
| Future notice date | 1 Nov 2024 |
| Award date | 19 Nov 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

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

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NHS SHARED BUSINESS SERVICES LIMITED |
| Additional buyers | N H S SHARED BUSINESS SERVICES |
| Locality | HEMEL HEMPSTEAD |
| Post town | Hemel Hempstead |
| Postcode | HP2 7AH |
| Country | England |
| ITL 1 | TLH East (England) |
| ITL 2 | TLH2 Bedfordshire and Hertfordshire |
| ITL 3 | TLH27 South West Hertfordshire |
| Local authority | Dacorum |
| Electoral ward | Adeyfield East |
| Westminster constituency | Hemel Hempstead |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 35 |
| Supplier names | 360 ASSURANCE; ADVANCING QUALITY ALLIANCE; ASW ASSURANCE (TORBAY & SOUTH DEVON NHS FT; ASW ASSURANCE (TORBAY AND SOUTH DEVON NHS FT; AUDIT YORKSHIRE; AUDITONE; AZETS AUDIT SERVICES; BARTS HEALTH NHS TRUST; BDO; BEGBIES TRAYNOR GROUP; COMI; DAHRI CONSULTING; DELOITTE; DORSET HEALTHCARE UNIVERSITY NHS FOUNDATION TRUST; ERNST & YOUNG; FINITAS (PRECISION RESOURCE GROUP; FORVIS MAZARS; GRANT THORNTON; HENDERSON LOGGIE; HIGH PERFORMANCE CONSULTANCY; HW CONTROLS & ASSURANCE; IBEX GALE; KPMG; LINEOFSIGHT CONSULTING; LITTLECHILD & HALEY; MATT HAMNETT & ASSOCIATES; MAZARS; MERSEY INTERNAL AUDIT AGENCY; NEUVEN CONSULT; PRICEWATERHOUSECOOPERS; RSM UK RISK ASSURANCE SERVICES; SUMER GROUP HOLDINGS; THEVALUECIRCLE; TIAA; ZR CONSULTANTS |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security
- 90 - Sewage, refuse, cleaning and environmental services

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212110 - Corporate governance rating services
- 79212400 - Fraud audit services
- 79212500 - Accounting review services
- 79313000 - Performance review services
- 79414000 - Human resources management consultancy services
- 79700000 - Investigation and security services
- 90711100 - Risk or hazard assessment other than for construction

## Release History

- 26 Nov 2025 at 15:54 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/077394-2025
- 6 Jan 2025 at 10:14 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/000151-2025
- 22 May 2024 at 09:48 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/016124-2024

## Notice URLs

- http://www.bdo.co.uk
- https://aqua.nhs.uk
- https://audit-one.co.uk
- https://discovery.ariba.com/rfx/21529600
- https://hlca.co.uk
- https://www.360assurance.co.uk
- https://www.audityorkshire.nhs.uk
- https://www.azets.com
- https://www.bartshealth.nhs.uk
- https://www.begbies-traynorgroup.com
- https://www.dahriconsulting.com
- https://www.deloitte.com
- https://www.dorsethealthcare.nhs.uk
- https://www.ey.com
- https://www.finitas.co.uk
- https://www.grantthornton.co.uk
- https://www.highperformanceconsultancy.com
- https://www.ibexgale.com
- https://www.kpmg.co.uk
- https://www.lineofsight.co.uk
- https://www.littlechildhaley.co.uk
- https://www.matthamnettassociates.com
- https://www.mazars.co.uk
- https://www.miaa.nhs.uk
- https://www.neuven-consult.com
- https://www.pwc.co.uk
- https://www.rsmuk.com
- https://www.sbs.nhs.uk/
- https://www.sbs.nhs.uk/nhs-sbs-about-us
- https://www.sbs.nhs.uk/services/framework-agreements-categories/
- https://www.sumer.co.uk
- https://www.thevaluecircle.co.uk
- https://www.tiaa.co.uk
- https://www.torbayandsouthdevon.nhs.uk
- https://zrconsultants.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-04698b. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-04698b.json.