--- title: "External audit of public bodies in Scotland" ocid: "ocds-h6vhtk-06a73e" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06a73e" markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06a73e.md" json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06a73e.json" source: "Find A Tender Service" current_stage: "Planning" buyer: "AUDIT SCOTLAND" published: "2026-05-28" --- # External audit of public bodies in Scotland Buyer: AUDIT SCOTLAND Current stage: Planning OCID: ocds-h6vhtk-06a73e [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06a73e) [Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-06a73e.json) ## Summary Audit Scotland is in the planning stage for an upcoming tender titled "External audit of public bodies in Scotland," focusing on financial auditing services. The procurement process involves a significant budget of £7,300,000 and is set to officially commence on 31 August 2026, with an open day scheduled for 7 September 2026 at the Audit Scotland office in Edinburgh. The tender encompasses various regions including Tayside, Lanarkshire, Lothian, Glasgow, among others, addressing services within the financial auditing sector. This planned procurement will utilise a phased award process to distribute auditing responsibilities across multiple lots to successful bidders, with flexibility to amend lots before the notice is published. The tender presents expansive opportunities for businesses specialising in financial auditing services to engage in government contracts. Accounting firms and financial consultancy firms with expertise in public sector audits would find this tender particularly beneficial. With Audit Scotland's structured and phased approach to allocating lots, smaller businesses can strategise to maximise their bidding potential. Participation could lead to enhanced industry presence and relationships with key government entities across different Scottish regions, positioning firms for future public sector engagements. This procurement is particularly suited to firms with the capacity to meet phased lot awards and those seeking to capitalise on public auditing opportunities. ## Notice Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026 ### Lot Information Category A: Regional local government and health: Tayside Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB Category A: Regional local government and health: Lanarkshire Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB Category A: Regional local government and health: Lothian Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB Category A: Regional local government and health: Glasgow Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB Category A: Regional local government and health: Scottish Borders Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB Category A: Regional local government and health: Western Isles Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB Category A: Regional local government and health: Renfrewshire Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB Category A: Regional local government and health: Inverclyde Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB Category A: Regional local government and health: East Renfrewshire Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB Category B: Central government: Land and Forestry Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB Category B: Central government: Charities Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB Category B: Central government: Lottery funding Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB Category B: Central government: Companies Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB Category C: Central government specialist: Scottish Water Financial audit of: Scottish Water under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB Category D: Central government specialist: Scottish National Investment Bank Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB Category E: Further education: West Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB Category E: Further education: Glasgow Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB Category F: Local government small bodies: Tayside Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. Category F: Local government small bodies: Glasgow Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. Category G: Central government small bodies: SPCB sponsored bodies Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People's Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026 Additional information: 25/26 value 177,000 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. ## Key Details | Field | Value | | --- | --- | | Publication source | Find A Tender Service | | Latest notice | https://www.find-tender.service.gov.uk/Notice/050147-2026 | | 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 | ## Dates | Field | Value | | --- | --- | | Publication date | 28 May 2026 | | Submission deadline | Not specified | | Future notice date | 30 Aug 2026 | | Award date | Not specified | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £7,300,000 | | 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 | AUDIT SCOTLAND | | Locality | EDINBURGH | | Post town | Edinburgh | | Postcode | EH3 9DN | | 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 | City Centre | | Westminster constituency | Edinburgh East and Musselburgh | | Delivery location | TLM62 Inverness and Nairn, Moray, and Badenoch and Strathspey, TLM64 Na h-Eileanan Siar, TLM71 Angus and Dundee City, TLM72 Clackmannanshire and Fife, TLM73 East Lothian and Midlothian, TLM75 City of Edinburgh, TLM77 Perth and Kinross, and Stirling, TLM78 West Lothian, TLM82 Glasgow City, TLM83 Inverclyde, East Renfrewshire, and Renfrewshire, TLM84 North Lanarkshire, TLM91 Scottish Borders, TLM95 South Lanarkshire | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212100 - Financial auditing services ## Release History - 28 May 2026 at 09:48 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/050147-2026 ## Notice URLs - http://www.audit.scot - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000829687 - https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=829687 - https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428 ## 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-06a73e. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06a73e.json.