---
title: "Audit Services for Opted-In Bodies"
ocid: "ocds-h6vhtk-051b8f"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-051b8f"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-051b8f.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-051b8f.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "PUBLIC SECTOR AUDIT APPOINTMENTS LIMITED"
published: "2025-10-02"
---

# Audit Services for Opted-In Bodies

Buyer: PUBLIC SECTOR AUDIT APPOINTMENTS LIMITED  
Current stage: Tender  
OCID: ocds-h6vhtk-051b8f

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## Summary

The procurement process for "Audit Services for Opted-In Bodies" managed by Public Sector Audit Appointments Limited, based in London, has been recently withdrawn. Originally planned under the legal basis of UKPGA 2023/54, this procurement was expected to cover accounting and auditing services across various regions in the UK. The notice had reached the tender cancellation stage as of 2nd October 2025, following earlier planning discussions and pipeline notices issued in May 2025. The withdrawal confirms that existing audit contracts are extended until 31st March 2030. Future procurement decisions are anticipated by early 2028, potentially managed by the newly proposed Local Audit Office due to significant reforms in the local audit system announced by the UK government.

While this particular tender process will not proceed, the procurement domain for audit services presents substantial opportunities for businesses specialising in accounting and auditing, especially those registered as local auditors with the ICAEW. The reforms set to overhaul the local audit system may open doors for firms to engage in future procurement initiatives anticipated to demand enhanced capabilities. The intended establishment of the Local Audit Office could streamline the procurement process for principal authorities across England, making it beneficial for eligible auditing firms to actively monitor emerging opportunities and align their growth strategies with these evolving public sector requirements.

## Notice

During 2025 PSAA will consider whether to extend our main audit services contracts for the audits of opted-in principal authorities for 2028/29 and 2029/30, award them via our existing audit services DPS or undertake a new full procurement procedure. This pipeline notices provides information about a potential tender notice for a new full procurement procedure if PSAA elects to proceed with that particular option later in the year or early next year. If PSAA decides that a new full procurement procedure is the most suitable option, then it intends to conduct a preliminary market engagement exercise ahead of the formal procurement exercise. A preliminary market engagement notice would communicate this in late 2025 / early 2026. The estimated date for the publication date of any tender notice initiating a formal procurement exercise is the latter half of 2026. The procurement if initiated would cover the audits of the accounts (as per the Code of Audit Practice) for principal authorities across England that opt in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015. Eligible entities include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a "local auditor" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales ("ICAEW") list or that are currently proceeding through the registration process will be eligible to participate in this procurement process. There are ten providers on the list that operate in England at the time the Pipeline Notice is published. ***PLEASE NOTE*** The local audit system is currently undergoing significant reform following the government's announcement in December 2024 "Local audit reform: a strategy for overhauling the local audit system in England". The Local Audit and Accountability Act 2014, which currently governs the appointment of local auditors, is likely to change significantly under these reforms. The government plans to establish the Local Audit Office (LAO) as a statutory and independent body to streamline the system, which will assume PSAA's functions including appointing and procuring auditors for principal authorities. The government's plans include removal of the option for authorities to appoint their own auditor, potential changes to Key Audit Partner eligibility criteria, and developing public provision of audit services. Therefore, legislative changes are likely to affect the regulatory framework relevant to this procurement should we decide to proceed. PSAA reserves the right to allow the LAO to reference this pipeline notice should they assume responsibility for this procurement of audit services for principal authorities in England. The publication of this pipeline notice does not require PSAA to conduct any procurement procedure or to award any contract. It is intended to provide information of a possible future procurement exercise being conducted by the PSAA or the LAO.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/061727-2025 |
| Notice type | UK12 - Procurement Termination Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Not Specified |
| Procurement method details | Not specified |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Planning, Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 2 Oct 2025 |
| Submission deadline | Not specified |
| Future notice date | 30 Sep 2026 |
| Award date | Not specified |
| Contract period | 31 Mar 2028 - 31 Mar 2033 |
| 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 | Withdrawn |
| Lots status | Withdrawn |
| Awards status | Cancelled |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | PUBLIC SECTOR AUDIT APPOINTMENTS LIMITED |
| Additional buyers | Missing |
| Locality | LONDON |
| Post town | South West London |
| Postcode | SW1P 3HZ |
| 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 | St James's |
| Westminster constituency | Cities of London and Westminster |
| Delivery location | TLC North East (England), TLD North West (England), TLE Yorkshire and The Humber, TLF East Midlands (England), TLG West Midlands (England), TLH East (England), TLI London, TLJ South East (England), TLK South West (England) |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 2 Oct 2025 at 12:53 - TenderCancellation - UK12 - Procurement Termination Notice - https://www.find-tender.service.gov.uk/Notice/061727-2025
- 21 May 2025 at 14:41 - Planning - UK1 - Pipeline Notice - https://www.find-tender.service.gov.uk/Notice/024152-2025

## Documents

- https://www.find-tender.service.gov.uk/Notice/061727-2025
  2nd October 2025 - Procurement termination notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/024152-2025
  21st May 2025 - Pipeline notice on Find a Tender

## Notice URLs

- https://www.legislation.gov.uk/ukpga/2023/54/contents
- https://www.psaa.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-051b8f. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-051b8f.json.