---
title: "External Audit Services"
ocid: "ocds-h6vhtk-067943"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-067943"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-067943.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-067943.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "UNIVERSITY OF THE HIGHLANDS AND ISLANDS"
published: "2026-07-21"
---

# External Audit Services

Buyer: UNIVERSITY OF THE HIGHLANDS AND ISLANDS  
Current stage: Award  
OCID: ocds-h6vhtk-067943

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-067943)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-067943.json)

## Summary

The University of the Highlands and Islands (UHI), based in Inverness, United Kingdom, has completed the procurement process for External Audit Services in the Financial Auditing Services category. This contract, identified as UHI-FIN-38367, was awarded to Armstrong Watson under an open procurement procedure. The service is essential for auditing UHI's accounts and its three subsidiary companies, ensuring compliance with statutory and regulatory requirements. The procurement process is in the contract award stage, with the contract signed and valued at £360,000 for a period commencing June 2026, with options to extend the contract for up to two additional years.

This opportunity presents significant potential for businesses in the financial auditing sector to engage with a prestigious educational institution. Firms equipped with expertise in financial auditing aligned with the requirements under the Statement of Recommended Practice for Further and Higher Education would be particularly well-suited. The contract's substantial value and potential for extension make it an attractive proposition for businesses looking to strengthen their presence in the academic sector and expand their portfolio through a reputable client like UHI. Furthermore, the requirement for suppliers to adapt to changes during the contract aligns well with firms capable of offering dynamic and comprehensive audit solutions.

## Notice

University of the Highlands and Islands (UHI) has a requirement for External Audit Services. The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University's. It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term. The 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT). The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).

### Lot Information

Lot 1

The first Audit required will be for the period 1st August 2025 to 31st July 2026. UHI's Financial year runs from 1st August to 31st July each year and will do annually until the end of the contract period including any optional extension(s). The annual audit plan to be agreed between the Contractor and client will ensure effective delivery of services to ensure that statutory and regulatory reporting deadlines are met with accounts approved by UHI Court prior to 31st December annually for the preceding financial year. The University seeks a Supplier to issue an annual report on its consolidated financial statements which provides an opinion as to their compliance with the Statement of Recommended Practice: Accounting for Further and Higher Education (SORP 2019) and any subsequent revisions applicable during the contract period, the Charities and Trustee Investment (Scotland) Act 2005, regulation 14 of the Charities Accounts (Scotland) Regulations 2006 and Financial Reporting Standard (FRS) 12.

Options: UHI reserves the right, on giving reasonable written notice from time to time, to require changes to the Services (whether by way of the removal of Services, the addition of new Services, or increasing or decreasing the Services or specifying the order in which the Services are to be performed or the locations where the Services are to be provided). UHI shall not require any such change other than where it is permitted by Regulation 72 of the Public Contracts (Scotland) Regulations 2015.

Renewal: UHI have the option to extend for a further 2 x 12 months following the initial term.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/068850-2026 |
| 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 | 21 Jul 2026 |
| Submission deadline | 4 May 2026 |
| Future notice date | Not specified |
| Award date | 30 Jun 2026 |
| Contract period | Not specified |
| Recurrence | UHI reserves the right to re-tender for these services upon termination of the contract or at the end of the contract, including any optional extension period(s). |

## Values

| Field | Value |
| --- | --- |
| Tender value | £360,000 |
| Lots value | £360,000 |
| Awards value | Not specified |
| Contracts value | £360,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | UNIVERSITY OF THE HIGHLANDS AND ISLANDS |
| Locality | INVERNESS |
| Post town | Inverness |
| Postcode | IV2 3JH |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Highland |
| Electoral ward | Inverness Millburn |
| Westminster constituency | Inverness, Skye and West Ross-shire |
| Delivery location | TLM6 Highlands and Islands |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | ARMSTRONG WATSON |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services
- 79212100 - Financial auditing services

## Release History

- 21 Jul 2026 at 15:26 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/068850-2026
- 31 Mar 2026 at 13:08 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/029717-2026

## Notice URLs

- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000824605
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00101
- https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/inverness-justice-centre/
- https://www.uhi.ac.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-067943. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-067943.json.