---
title: "External Audit Services"
ocid: "ocds-h6vhtk-060ecb"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-060ecb"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-060ecb.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-060ecb.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "SRUC"
published: "2026-05-05"
---

# External Audit Services

Buyer: SRUC  
Current stage: Award  
OCID: ocds-h6vhtk-060ecb

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## Summary

The recent public procurement process by SRUC, a notable tertiary education institution, concluded with the awarding of a contract for "External Audit Services" to RSM UK Audit LLP. SRUC, based in Edinburgh and integral to supporting Scotland's rural economy, sought to enhance their audit capabilities. This procurement, under the services category, focused on accounting and auditing services with a particular emphasis on financial auditing. The process reached the award stage on 5th May 2026, with the contract signed for a value of £515,175. The contract runs for an initial period of 36 months commencing around 13th April 2026, with an option for two 12-month extensions. The procurement was conducted using an open procedure, ensuring transparency and competitiveness.

This tender presents significant opportunities for businesses in the accounting and auditing domain, particularly those with experience in the higher education sector. Companies capable of demonstrating strong organisational experience, contract management skills, and compliance with financial and regulatory standards were highly suited to this opportunity. The procurement criteria placed a premium on quality, including organisational experience, supplier delivery, and added value through sector insights. While the opportunity has now been awarded, similar future tenders by SRUC could enable firms to tap into an established network and gain substantial growth by aligning with the institution's broader mission of addressing global challenges in areas like food, nutrition, and sustainability.

## Notice

SRUC is a distinctive tertiary education institution with a national mission to support Scotland's rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement. SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include: 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions; 2. Provide an opinion, where required, to be included in the independent auditor's report to the SRUC Board regarding SRUC's various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts; 3. Provide reports (including the auditor's report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.

### Lot Information

Lot 1

Full details can be found in Schedule 2 of the Invitation to Tender document.

Renewal: The contract will commence on or around 13 April 2026 for a period of 36 months, with the possibility of two extensions of 12 months by mutual agreement, unless the contract is terminated earlier, in accordance with the provisions of the Terms and Conditions of Contract as noted in Schedule 9 of this tender.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/040805-2026 |
| Notice type | Planning Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 5 May 2026 |
| Submission deadline | 17 Mar 2026 |
| Future notice date | 16 Feb 2026 |
| Award date | 4 May 2026 |
| Contract period | Not specified |
| Recurrence | Every 3 to 5 years |

## Values

| Field | Value |
| --- | --- |
| Tender value | £450,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £515,175 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SRUC |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH9 3JG |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Southside/Newington |
| Westminster constituency | Edinburgh South |
| Delivery location | TLM75 City of Edinburgh |

## 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

- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 5 May 2026 at 08:08 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/040805-2026
- 12 Feb 2026 at 15:16 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/013026-2026
- 26 Jan 2026 at 15:17 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/006751-2026

## Notice URLs

- http://www.publiccontractsscotland.gov.uk
- http://www.sruc.ac.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000821695
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000823566
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021

## 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-060ecb. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-060ecb.json.