---
title: "CPT_25_03 Specialist Audit Services Framework"
ocid: "ocds-h6vhtk-04e914"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04e914"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-04e914.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-04e914.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NATIONAL AUDIT OFFICE"
published: "2026-03-23"
---

# CPT_25_03 Specialist Audit Services Framework

Buyer: NATIONAL AUDIT OFFICE  
Current stage: Award  
OCID: ocds-h6vhtk-04e914

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04e914)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-04e914.json)

## Summary

The National Audit Office (NAO) is implementing the "CPT_25_03 Specialist Audit Services Framework" to ensure the delivery of high-quality financial audits throughout the public sector. Based in London at 157-197 Buckingham Palace Road, the NAO, a central government public authority, aims to foster audit quality and collaboration through a framework open to the market. This framework will run over four years from 8th December 2025 to 7th December 2029, covering five lots: Pensions, Property, Digital, Tax, and Financial Instruments, with a total valuation of £21 million inclusive of VAT. This tender is at the award stage with a procurement method of open procedure, allowing call-off contracts to be awarded either with or without further competition.

This framework provides wide-ranging opportunities for a variety of businesses specialising in auditing services. Large, established firms are well-positioned to compete due to the scale and scope of the audits across diverse sectors such as pensions and digital services. Meanwhile, SMEs and VCSEs are encouraged to engage, particularly where niche expertise aligns with the framework's requirements. With up to four suppliers per lot, the procurement represents a significant chance for growth, knowledge exchange, and establishing long-term contracts with the NAO, enhancing both corporate credibility and market position in public sector auditing.

## Notice

The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector. The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament. The framework is divided into five lots: Lot 1 - Pensions Lot 2 - Property Lot 3 - Digital Lot 4 - Tax Lot 5 - Financial Instruments Up to four suppliers will be appointed per lot. The framework will run for four years, from Thursday 15th January 2026 to Monday 14th January 2030, with an estimated total value of PS21 million (inclusive of VAT). This figure includes contingency and potential additional services beyond the core specialist audit scope.

### Lot Information

Pensions

We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients. The estimated value for this lot will be up to PS4.8m inclusive of VAT.

Property

We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients. The estimated value for this lot will be up to PS4.8m inclusive of VAT

Digital

We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients. The estimated value for this lot will be up to PS4.4m inclusive of VAT

Tax

We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients. The estimated value for this lot will be up to PS4m inclusive of VAT

Financial Instruments

We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients. The estimated value for this lot will be up to PS3m inclusive of VAT

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/026480-2026 |
| Notice type | UK7 - Contract Details Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | SME, VCSE |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 23 Mar 2026 |
| Submission deadline | 11 Aug 2025 |
| Future notice date | Not specified |
| Award date | 31 Oct 2025 |
| Contract period | 15 Jan 2026 - 14 Jan 2030 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £17,500,000 |
| Lots value | £17,499,999 |
| Awards value | £13,499,999 |
| Contracts value | £13,499,999 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| 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 | 7 |
| Supplier names | AZETS; DELOITTE; ERNST & YOUNG; FORVIS MAZARS; GRANT THORNTON; KPMG; PRICEWATERHOUSECOOPERS |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 23 Mar 2026 at 16:57 - Award - UK7 - Contract Details Notice - https://www.find-tender.service.gov.uk/Notice/026480-2026
- 3 Nov 2025 at 17:12 - Award - UK6 - Contract Award Notice - https://www.find-tender.service.gov.uk/Notice/070619-2025
- 16 Jul 2025 at 11:48 - TenderUpdate - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/040505-2025

## Documents

- https://www.find-tender.service.gov.uk/Notice/026480-2026
  23rd March 2026 - Contract details notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/070619-2025
  3rd November 2025 - Contract award notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/040505-2025
  16th July 2025 - Tender notice on Find a Tender

## Notice URLs

- http://KPMG.CO.UK
- http://www.grantthornton.co.uk
- http://www.pwc.co.uk
- https://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check
- https://www.azets.com/en-uk
- https://www.deloitte.com/uk/en.html
- https://www.ey.com/en_uk
- https://www.find-tender.service.gov.uk/Search
- https://www.forvismazars.com/group/en
- https://www.legislation.gov.uk/ukpga/2023/54/contents

## 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-04e914. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-04e914.json.