---
title: "External Audit Services"
ocid: "ocds-h6vhtk-05d82c"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-05d82c"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-05d82c.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-05d82c.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "NORTH BRISTOL NHS TRUST"
published: "2025-11-03"
---

# External Audit Services

Buyer: NORTH BRISTOL NHS TRUST  
Current stage: Tender  
OCID: ocds-h6vhtk-05d82c

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## Summary

The Bristol and Weston Purchasing Consortium (BWPC), representing North Bristol NHS Trust and University Hospitals Bristol and Weston NHS Foundation Trust, is currently in the tender stage of procuring external audit services. This procurement process targets the 'accounting and auditing services' category under the CPV scheme (id: 79210000) and invites submissions from interested suppliers for a comprehensive audit service by 12th November 2025. The procurement, valued at £2,000,000, is covered under the Crown Commercial Services Audit & Assurance Services 2 framework (reference RM6310 Lot 2) and aims to address the auditing needs of the Bristol NHS Group starting from the financial year 2026/2027. Located in the United Kingdom, the procurement process is governed by the legal basis identified as 32014L0024. This opportunity comes in the wake of the formation of the Bristol NHS Group and the planned merger of the two trusts in 2026, potentially affecting future audit arrangements.

This tender presents a viable opportunity for firms experienced in delivering large-scale audit services. Ideal candidates would be those with substantial experience in managing audits for complex and sizable organisations similar to the University Hospitals Bristol and Weston NHS Foundation Trust and North Bristol NHS Trust, which have incomes exceeding £1.1 billion and £1.3 billion, respectively. Providers engaged in the RM6310 Framework are well-positioned to leverage this opportunity. Emphasising professional independence and efficiency, the contract invites participation from suppliers adept in navigating statutory requirements and adapting to potential organisational changes post-merger. This opportunity is particularly suited for businesses that can offer innovative solutions along with a fixed pricing model and are keen to transform their auditing capabilities by aligning with significant public sector clients.

## Notice

Bristol and Weston Purchasing Consortium ("BWPC") on behalf of University Hospitals Bristol and Weston NHS Foundation Trust ("UHBW") and North Bristol NHS Trust ("NBT") (hereafter individually referenced as "Authority" and jointly referred to as the "Bristol NHS Group") are undertaking a further competition, to appoint a suitable Supplier for the Provision of External Audit Services. The Bristol NHS Group requires the provision of a suitably experienced provider that has the skills to undertake a comprehensive and efficient external audit service, which will assist in meeting its roles and responsibilities, whilst maintaining the necessary level of professional independence.

### Lot Information

Lot 1

This Further Competition to establish an External Auditor under the Crown Commercial Services will be in accordance with the Audit & Assurance Services 2 framework agreement reference RM6310 Lot 2. This Prior Information Notice (PIN) is issued to signal the intention to undertake market engagement with suppliers currently appointed under the Crown Commercial Services Audit & Assurance Services 2 framework agreement reference RM6310 Lot 2. The engagement will focus on the forthcoming external audit requirements for UHBW and NBT, starting with the financial year 2026/2027. For clarification, the audit threshold of PS875 million is a regulatory limit established under the Financial Reporting Council (FRC) regulations. Organisations with income exceeding this threshold are subject to potential Audit Quality Reviews (AQR) conducted by the FRC. Both UHBW (PS1.3 billion) and NBT (PS1.1 billion) exceed this regulatory threshold. Accordingly, the Trusts are seeking engagement with audit firms which are registered on the RM 6310 Framework and have demonstrable experience in undertaking statutory audits for organisations of comparable scale and complexity. It is therefore anticipated that only firms with substantial experience in auditing large and complex bodies will be suitably positioned to meet these requirements. Following the successful formation of the Bristol NHS Group by NBT and UHBW in April 2025, the two organisations have set out an intent to pursue a merger of the two Trusts. This may have implications for the future audit arrangements, and suppliers should therefore consider the possible impact on audit requirements when engaging with this opportunity. As part of this market engagement exercise, the Trusts are seeking to obtain information from suppliers currently appointed to the relevant audit services framework regarding their capability, interest, and professional recommendations in relation to the forthcoming external audit requirements for University Hospitals Bristol and Weston NHS Foundation Trust (UHBW) and North Bristol NHS Trust (NBT). To inform the development of the procurement strategy and approach, suppliers are requested to respond to the following questions: 1. Capability and Experience (Mandatory): Please confirm whether your organisation has demonstrable experience and capacity to manage external audits for entities of comparable size and complexity to UHBW (PS1.3bn) and NBT (PS1.1bn). Please provide evidence of 3 similar contracts for the last 3 years. 2. Interest in Participation: Please indicate whether your organisation intends to register interest in bidding for this requirement. Indicative procurement timelines will be shared with interested suppliers as part of the procurement process. 3. As part of our market engagement activities, the Contracting Authority is considering requesting pricing submissions under a Fixed Price model, accompanied by a corresponding detailed cost breakdown, which clearly sets out the number of labour hours against each associated grade/level within the forthcoming tender documentation. We would appreciate your feedback on this proposed approach. In particular, we are seeking to understand whether the requirement to provide a Fixed Price together with an accompanying cost breakdown may present any challenges or concerns for your organisation. If applicable, please outline the nature of these challenges - for example, commercial, contractual, or practical - and provide any recommendations on how such issues might be addressed or mitigated. 4. Following the successful establishment of the Bristol NHS Group by North Bristol NHS Trust (NBT) and University Hospitals Bristol and Weston NHS Foundation Trust (UHBW) in April 2025, the two organisations have confirmed their intention to pursue a merger of the Trusts. This proposed merger may have implications for future audit arrangements. Accordingly, potential suppliers are advised to take into account the potential impact of this organisational change when considering this opportunity. The Bristol NHS Group currently anticipates that the merger, via acquisition, will be completed in summer 2026. This procurement should therefore include provision for the part-year audit of NBT's accounts for the 2026 financial year, as well as the subsequent audits of the newly merged organization for the remainder of the contract term. The information gathered through this engagement will assist the Trusts in refining the scope, structure, and timing of any future procurement activity. Suppliers are requested to submit their responses via email to: emil.cirica@nbt.nhs.uk Additional information: Bristol & Weston NHS Purchasing Consortium (BWPC) would like to advise that our e-procurement portal for future contracting opportunities has changed to SAP Ariba. We represent and provide procurement services for North Bristol NHS Trust and University Hospitals Bristol and Weston NHS Foundation Trust. If you are interested in quoting on future opportunities for these Trusts and would like to register for free as a supplier, please visit: SAP Business Network Discovery (ariba.com) Link detail: https://service.ariba.com/Discovery.aw/109591059/aw?awh=r&awssk=tqusy3Ad&dard=1&ancdc=1

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/070610-2025 |
| Notice type | Planning 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 | 3 Nov 2025 |
| Submission deadline | Not specified |
| Future notice date | 1 Dec 2025 |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £2,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Planned |
| Lots status | Planned |
| Awards status | Not specified |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NORTH BRISTOL NHS TRUST |
| Locality | BRISTOL |
| Post town | Bristol |
| Postcode | BS10 5NB |
| Country | England |
| ITL 1 | TLK South West (England) |
| ITL 2 | TLK5 West of England |
| ITL 3 | TLK51 Bristol, City of |
| Local authority | Bristol, City of |
| Electoral ward | Horfield |
| Westminster constituency | Bristol North West |
| Delivery location | Not specified |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 3 Nov 2025 at 16:52 - TenderUpdate - Tender Notice - https://www.find-tender.service.gov.uk/Notice/070610-2025
- 31 Oct 2025 at 14:59 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/070149-2025

## Notice URLs

- https://service.ariba.com/Discovery.aw/109551022/aw?awh=r&awssk=6Th1qBym&dard=1&ancdc=2
- https://service.ariba.com/Discovery.aw/109591059/aw?awh=r&awssk=tqusy3Ad&dard=1&ancdc=1
- https://www.nbt.nhs.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-05d82c. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-05d82c.json.