---
title: "Audit Qualification 2030: Structured interviews with non-PIE Audit firms"
ocid: "ocds-h6vhtk-06d0a4"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06d0a4"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06d0a4.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06d0a4.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "THE FINANCIAL REPORTING COUNCIL LIMITED"
published: "2026-07-22"
---

# Audit Qualification 2030: Structured interviews with non-PIE Audit firms

Buyer: THE FINANCIAL REPORTING COUNCIL LIMITED  
Current stage: Tender  
OCID: ocds-h6vhtk-06d0a4

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## Summary

The Financial Reporting Council Limited is currently in the "tender" stage of procuring research services, specifically focusing on "Audit Qualification 2030: Structured interviews with non-PIE Audit firms." This procurement is categorised under research and development services and involves structured interviews with non-PIE (Public Interest Entity) UK audit firms to understand training approaches and barriers to effective training. The procurement method being used is an open competition, below threshold, and is part of the services main procurement category. The deadline for tender submissions is set for 19th August 2026, with the contract period expected to commence on 7th September 2026 and conclude by 7th December 2026. The process is based in London, UK, where the Financial Reporting Council is headquartered.

This tender presents significant business growth opportunities, particularly for firms specialising in research and consultancy services within the auditing and corporate governance sectors. Companies adept in conducting interviews, analysing educational and training modules, and providing comprehensive reports on training methodologies would be well-suited to compete. Firms that can offer insights into the current practices of non-PIE audit firms and provide anonymised findings that could influence future training standards are well-positioned to benefit from this contract. This opportunity not only allows firms to engage with a central government public authority but also to contribute to setting auditing standards in the UK.

## 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 FRC requires Research Services. This research concerns the pre-qualification education, training, and assessment of UK statutory auditors insofar as those matters relate specifically to non-PIE UK audit firms. By non-PIE UK audit firms we mean firms that carry out UK statutory audits, but do not audit Public Interest Entities (PIEs). The project will interview a selection of non-PIE audit firms to gain insights from them about current approaches to training, and to understand the barriers to effective training. The interviewed sample of firms will include both those that do, and that do not, currently offer training (i.e. that do/do not employ trainee auditors during their pre-qualification years). Outputs and Deliverables * Full transcripts (appropriately anonymised) from the interviews * A presentation of early indicative findings from the initial interviews, by late September * A report/presentation drawing out themes that emerged, with illustrative quotes, etc. The report/presentation will be delivered in interim form (by mid-October) and final form (by late-December). The Supplier will anonymise all outputs so the FRC will not be able to identify which firms and individuals participated. Anonymised data/findings from the research may be referred to and quoted in published FRC documents (e.g. public consultation/discussion papers). PLEASE REFER TO THE INVITATION TO TENDER (ITT) FOR FULL DETAILS INCLUDING HOW TO SUBMIT YOUR TENDER

### Lot Information

Lot 1

Options: The right to additional purchases while the contract is valid. The FRC reserves the right to procure further Services of the same / related nature.

Renewal: The supplier should deliver the Services (as per the Invitation to Tender (ITT) by the 7th December 2026). Should the FRC amend/alter the requirement the timeline may change.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/069069-2026 |
| Notice type | UK4 - Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Below threshold - open competition |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 22 Jul 2026 |
| Submission deadline | 19 Aug 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 6 Sep 2026 - 7 Dec 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £50,000 |
| Lots value | £50,000 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Active |
| Lots status | Active |
| Awards status | Not specified |
| Contracts status | Not specified |

## 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 | Not specified |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73000000 - Research and development services and related consultancy services

## Release History

- 22 Jul 2026 at 10:26 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/069069-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/069069-2026
  22nd July 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/Attachment/A-19503
- https://www.find-tender.service.gov.uk/Notice/Attachment/A-19504

## Notice URLs

- https://www.frc.org.uk/
- https://www.legislation.gov.uk/ukpga/2023/54/contents

## Provenance

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