---
title: "Audit Qualification Literature Review"
ocid: "ocds-h6vhtk-0601ff"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-0601ff"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-0601ff.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-0601ff.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "THE FINANCIAL REPORTING COUNCIL LIMITED"
published: "2026-04-15"
---

# Audit Qualification Literature Review

Buyer: THE FINANCIAL REPORTING COUNCIL LIMITED  
Current stage: Award  
OCID: ocds-h6vhtk-0601ff

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## Summary

The Financial Reporting Council Limited (FRC), based in London, is seeking services for an "Audit Qualification Literature Review." This procurement is in the award stage with the contract having been signed on 13 March 2026. The project is meant to cover the UK alongside comparable jurisdictions such as the US, Canada, Australia, and Singapore. This tender, classified under research and development services, includes a comprehensive examination into audit education, training, and technology-driven competency requirements. The procurement method was an open competition below the threshold. The contract period extends from 16 March 2026 to 14 August 2026, with the potential for a four-month extension if necessary. Notably, there was a review workshop scheduled at FRC offices midway through the research phase.

This tender presents substantial growth opportunities for organisations adept in audit research and consultancy, particularly those with expertise in technology and AI’s impacts on professional qualification. The awarded contract was given to the University of Glasgow, suggesting that established educational or research institutions are well-placed to compete effectively. SMEs and VCSEs with a keen understanding of the evolving audit landscape might also find potential prospects in similar future opportunities. Given the focus on comparative insights and interdisciplinary studies, firms with multi-national reach or cross-sector experience can leverage their unique perspectives to formulate competitive bids in subsequent tenders of this nature.

## Notice

THIS IS A CONTRACT AWARD NOTICE The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries and sets the UK's Corporate Governance and Stewardship Codes. As the Competent Authority for audit in the UK, we set auditing and ethical standards and monitor and enforce audit quality. The purpose of the FRC is to serve the public interest and support UK economic growth by upholding high standards of corporate governance, corporate reporting, audit and actuarial work. This procurement was to engage an external provider to conduct an audit-qualification literature review. Purpose This project will gather, synthesise and analyse existing evidence, including academic research, on the pre-qualification education, training, and assessment of UK statutory auditors. Specifically it will: * Summarise current thinking on changes in the role of financial auditors, specifically with respect to their education and training needs. * Examine the evidence on how technology and AI are influencing auditor knowledge and skill requirements - and how this might feed through to qualification requirements. * Identify challenges these changes pose for the pre-qualification education and training of auditors and the assessment mechanisms used to admit them to the profession. * Identify specific topics / proxies / sources which will help us monitor the audit qualification landscape and the impact of any changes. * Explore how other jurisdictions and professions (e.g. the legal profession) are responding or changing their own qualification pathways. * Present a consolidated view of academic, professional, and industry insights. Scope The review will cover the UK plus comparable jurisdictions (for example EEA countries, US, Australia, Canada, Singapore). Sources: * Academic literature (peer-reviewed journals, conference papers). * Professional bodies (e.g. ICAEW, ACCA, IAASB, PCAOB, IIA). * Corporate and consultancy reports. * Regulatory documents and policy papers. * Comparative insights from law and other regulated professions. Suggested approach Literature Search * Databases: Scopus, Web of Science, Google Scholar, SSRN. * Professional sources (e.g.) ICAEW, ACCA, IFAC, IAASB, PCAOB, etc. * Grey literature: company/consultancy analyses; government / regulator briefings; think tank publications. Inclusion Criteria * Recently published (to capture post-pandemic and tech-driven changes). * Focus on pre-qualification audit education, training, technology, and professional qualification reform. * Comparative studies or case examples from other professions. Thematic synthesis across four dimensions 1. Role evolution and skill gaps. 2. Professional training and educational responses in other jurisdictions. 3. Technology-driven competency requirements. 4. Cross-professional lessons. Workshop Part way through the research, a review workshop will be held at the FRC offices (either London or Birmingham) to discuss a full draft of the Review. This will involve the authors of the Review (i.e. the appointed contract team) and independent expert discussants as well as the FRC's internal policy team. The Review authors will subsequently revise/extend the draft Review to incorporate insights, and address comments, arising from the workshop.

### Lot Information

Lot 1

Options: * Additional research services of the same nature

Renewal: * The right to additional purchases while the contract is valid. * The right to extend should there be a pause or delay to the project activities.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/034196-2026 |
| Notice type | UK7 - Contract Details Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Below threshold - open competition |
| Tender suitability | SME, VCSE |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 15 Apr 2026 |
| Submission deadline | 6 Feb 2026 |
| Future notice date | Not specified |
| Award date | 13 Mar 2026 |
| Contract period | 16 Mar 2026 - 14 Aug 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £45,000 |
| Lots value | £45,000 |
| Awards value | Not specified |
| Contracts value | £45,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | THE FINANCIAL REPORTING COUNCIL LIMITED |
| Locality | LONDON |
| Post town | East London |
| Postcode | E14 9GE |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI4 Inner London - East |
| ITL 3 | TLI42 Tower Hamlets |
| Local authority | Tower Hamlets |
| Electoral ward | Blackwall & Cubitt Town |
| Westminster constituency | Poplar and Limehouse |
| 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) |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | UNIVERSITY OF GLASGOW |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73000000 - Research and development services and related consultancy services

## Release History

- 15 Apr 2026 at 12:19 - Award - UK7 - Contract Details Notice - https://www.find-tender.service.gov.uk/Notice/034196-2026
- 27 Jan 2026 at 16:22 - TenderUpdate - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/007271-2026
- 8 Jan 2026 at 14:58 - TenderUpdate - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/001527-2026
- 8 Jan 2026 at 14:45 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/001518-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/034196-2026
  15th April 2026 - Contract details notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/007271-2026
  27th January 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/001527-2026
  8th January 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/001518-2026
  8th January 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/Attachment/A-10011
- https://www.find-tender.service.gov.uk/Notice/Attachment/A-10013

## Notice URLs

- http://www.frc.org.uk
- http://www.gla.ac.uk
- 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-0601ff. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-0601ff.json.