---
title: "Provision of External Audit Services"
ocid: "ocds-h6vhtk-05495c"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-05495c"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-05495c.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-05495c.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "CALEDONIA HOUSING ASSOCIATION"
published: "2025-11-04"
---

# Provision of External Audit Services

Buyer: CALEDONIA HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-h6vhtk-05495c

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## Summary

The procurement process involves the Caledonia Housing Association, a leading Registered Social Landlord in Scotland, which was seeking to appoint a suitably qualified external auditor to provide statutory audit services as part of a tender titled "Provision of External Audit Services". The process falls under the services category and is located within regions covering Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire. This tender, which utilised an open procurement method, reached the award stage on 4 November 2025, following a competitive evaluation based on criteria including technical quality and sustainability. Despite the initial tender being active, the award to RSM UK Audit LLP was finalised on 1 October 2025, with a contract valued at £149,135, for an initial period of three years with potential extensions based on performance.

This tender presents substantial opportunities for growth in the audit services sector, especially for firms specialising in statutory and financial auditing services. Such businesses are well-suited to take advantage of similar opportunities, especially those with expertise in housing associations and public sector clients. Firms that can demonstrate strong technical capabilities, sustainable practices, and competitive pricing will find themselves in a favourable position to compete in this and future tenders. The open procedure and requirement for electronic submissions make it accessible to a wide range of businesses, further emphasising the importance of demonstrated capability and experience in statutory audits and related advisory services.

## Notice

Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland's leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire. Following a competitive tender process, the Group has appointed RSM UK Audit LLP as external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.

### Lot Information

Lot 1

The appointed auditor will be responsible for auditing the Group's annual financial statements and providing related advisory services, including technical guidance on accounting standards, taxation matters, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit & Risk Management Committee as required.

Renewal: 24 months optional extension available subject to satisfactory performance

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/070770-2025 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 4 Nov 2025 |
| Submission deadline | 17 Jul 2025 |
| Future notice date | Not specified |
| Award date | 30 Sep 2025 |
| Contract period | Not specified |
| Recurrence | After 5 years |

## Values

| Field | Value |
| --- | --- |
| Tender value | £300,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £149,135 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | CALEDONIA HOUSING ASSOCIATION |
| Locality | PERTH |
| Post town | Perth |
| Postcode | PH2 0PA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM02 Perth and Kinross, and Stirling |
| Local authority | Perth and Kinross |
| Electoral ward | Perth City South |
| Westminster constituency | Perth and Kinross-shire |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | RSM UK AUDIT |

## CPV Codes

### Divisions

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

### Codes

- 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

## Release History

- 4 Nov 2025 at 11:39 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/070770-2025
- 16 Jun 2025 at 13:38 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/032633-2025

## Notice URLs

- http://www.caledoniaha.co.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000801793
- https://www.publiccontractsscotland.gov.uk/
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA17204

## 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-05495c. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-05495c.json.