---
title: "Northern Ireland Audit Office - Financial Audit Services"
ocid: "ocds-h6vhtk-05f852"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-05f852"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-05f852.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-05f852.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NORTHERN IRELAND AUDIT OFFICE"
published: "2026-06-23"
---

# Northern Ireland Audit Office - Financial Audit Services

Buyer: NORTHERN IRELAND AUDIT OFFICE  
Current stage: Award  
OCID: ocds-h6vhtk-05f852

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## Summary

The Northern Ireland Audit Office (NIAO) has successfully completed the tendering process for external financial audit services, culminating in the award stage. This open procedure sought suppliers to deliver accounting and auditing services across several public sector bodies, including health and central government sectors. Based in Belfast, NIAO's procurement exercise covered four lots, reflecting a significant commitment to maintaining transparency and financial accountability. Key dates in this process included the tender publication and award decision dates in mid-2026, with contracts commencing on 1st November 2026 and extending up to 31st October 2029, with potential extensions reaching 2031. The main industry category was services, ensuring a focus on high-quality auditing standards.

This procurement process opens notable opportunities for growth, particularly for firms specialising in accounting and auditing services. Large firms and SMEs alike can benefit from engaging with public sector contracts, giving them a platform to expand their market presence and demonstrate their expertise in handling substantial financial mandates. Businesses experienced in servicing health and central government sectors are particularly well-suited for future tenders of this nature. The emphasis on quality and social value in award criteria also suggests a competitive edge for firms prioritising these aspects, supporting long-term business growth and sustainability.

## Notice

Northern Ireland Audit Office is tendering for Suppliers to provide external financial audit services to the Authority.

### Lot Information

Lot 1 - Health Services

Renewal: Three years standard, two optional extensions of 1 year each.

Lot 2 - Health Services

Renewal: Three years standard, two optional extensions of 1 year each.

Lot 3 - Central Government

Renewal: Three years standard, two optional extensions of 1 year each.

Lot 4 - Central Government

Renewal: Three years standard, two optional extensions of 1 year each.

### Planning Information

The NIAO would like to invite potential suppliers to submit any questions they may have on the process to (procurement@niauditoffice.gov.uk ). Once 9th January 2026 has passed, the NIAO will collate all questions and answers to them and post this information on its website. All questions and their answers will be anonymised and no commercially sensitive information will be shared. The NIAO will not respond specifically to the individual/firm which posted the question. The NIAO will publish its response to queries as soon as possible and hopes to do this by 16th January 2026.
The NIAO would also like to seek views from suppliers on the content and structure of the suggested lots attached to this notice. At this stage in the process the NIAO has not decided on the content or structure of the lots or on the number of lots. Any views on the lots should be submitted to the email address above and by the deadline above for consideration.
Following certification of central government accounts, the accounts need to be laid in the Assembly. They need to be laid before the Assembly summer recess. For the 2026-27 year, whilst dates are not confirmed yet, it is likely to be 2nd July. This applies to all options set out here.
Option 1: Possible Audit Lots and Number of accounts per body
Lot 1 
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Northern Ireland Statistics Agency - 1 account
NI Environment Agency - 1 account
Lot 2 
Business Services Organisation - 1 account
General Consumer Council - 1 account
Labour Relations Agency - 1 account 
Lot 3 
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Health and Safety Executive NI - 1 account
NI Screen - 1 account
_
Option 2 : Possible Audit Lots and Number of accounts per body
Lot 1 
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Business Services Organisation - 1 account
Lot 2 
General Consumer Council - 1 account
Labour Relations Agency - 1 account
Health and Safety Executive NI - 1 account
NI Screen - 1 account
Northern Ireland Statistics Agency - 1 account
NI Environment Agency - 1 account
_
Option 3: Possible Audit Lots and Number of accounts per body
Lot 1 
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Business Services Organisation - 1 account
Lot 2 
General Consumer Council - 1 account
Northern Ireland Statistics Agency - 1 account
Labour Relations Agency - 1 account
Lot 3 
Health and Safety Executive NI - 1 account
NI Screen - 1 account
NI Environment Agency - 1 account

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/058766-2026 |
| Notice type | UK7 - Contract Details Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | SME |
| Awardee scale | Large, SME |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 23 Jun 2026 |
| Submission deadline | 24 Apr 2026 |
| Future notice date | 9 Jan 2026 |
| Award date | 17 May 2026 |
| Contract period | 1 Nov 2026 - 31 Oct 2029 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £1,980,000 |
| Lots value | £1,980,000 |
| Awards value | £1,728,500 |
| Contracts value | £1,728,500 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NORTHERN IRELAND AUDIT OFFICE |
| Locality | BELFAST |
| Post town | Northern Ireland |
| Postcode | BT7 1EU |
| Country | Northern Ireland |
| ITL 1 | TLN Northern Ireland |
| ITL 2 | TLN0 Northern Ireland |
| ITL 3 | TLN06 Belfast |
| Local authority | Belfast |
| Electoral ward | Central |
| Westminster constituency | Belfast South and Mid Down |
| Delivery location | TLN Northern Ireland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 2 |
| Supplier names | AAB GROUP ACCOUNTANTS; SUMER ACCOUNTANTS NI |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 23 Jun 2026 at 08:30 - Award - UK7 - Contract Details Notice - https://www.find-tender.service.gov.uk/Notice/058766-2026
- 18 May 2026 at 11:12 - Award - UK6 - Contract Award Notice - https://www.find-tender.service.gov.uk/Notice/045305-2026
- 25 Mar 2026 at 13:05 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/027311-2026
- 17 Dec 2025 at 16:40 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/084045-2025

## Documents

- https://www.find-tender.service.gov.uk/Notice/058766-2026
  23rd June 2026 - Contract details notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/045305-2026
  18th May 2026 - Contract award notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/027311-2026
  25th March 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/084045-2025
  17th December 2025 - Preliminary market engagement notice on Find a Tender

## Notice URLs

- http://www.niauditoffice.gov.uk
- https://in-tendhost.co.uk/intendsharedservices/aspx/Home
- 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-05f852. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-05f852.json.