---
title: "CPT_26_22 Professional Accountancy Apprenticeship training programme"
ocid: "ocds-h6vhtk-06df28"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06df28"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06df28.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06df28.json"
source: "Find A Tender Service"
current_stage: "Planning"
buyer: "National Audit Office"
published: "2026-08-07"
---

# CPT_26_22 Professional Accountancy Apprenticeship training programme

Buyer: National Audit Office  
Current stage: Planning  
OCID: ocds-h6vhtk-06df28

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## Summary

The National Audit Office intends to procure professional accountancy and apprenticeship training services for trainees in the United Kingdom. The scope is expected to cover tuition and apprenticeship training for ICAEW qualifications, including ACA examinations, across three routes: Level 6 Digital Financial Audit apprenticeships for graduates and school leavers; Level 7 Accountancy Professional apprenticeships for eligible school leavers; and the ACA Professional qualification route for eligible graduates. The Level 6 route combines the Certificate in Finance, Accounting and Business with a Level 6 applied degree apprenticeship in Digital Technology. The procurement is expected to cover Level 6 and Level 7 apprenticeship training, with potential for additional related apprenticeship routes, qualification programmes or services during the contract term, subject to business need, funding and agreement with the provider.

This procurement is at the planning stage and the National Audit Office has stated an intention to re-procure; it is not yet an invitation to tender. The buyer expects the formal procurement to launch in late autumn 2026, with the next notice anticipated by 30 November 2026. A virtual market engagement event is planned for 3 September 2026, and interested suppliers are expected to register by 12 noon on 2 September 2026. The anticipated contract will run for three years from 1 September 2027 to 31 August 2030, with an extension option to 31 August 2032. Its estimated maximum value is £6 million including VAT over a maximum five-year term. The procurement is above the relevant threshold and is planned as one lot.

The work is likely to suit an experienced, accredited professional training provider with the capacity to deliver accountancy tuition and apprenticeship programmes at scale across graduate and school-leaver cohorts. Relevant capability includes delivering ICAEW qualifications, ACA examinations, the Certificate in Finance, Accounting and Business, Level 6 Digital Financial Audit apprenticeships and Level 7 Accountancy Professional apprenticeships. Providers should be able to support long-duration programmes, combining finance and accounting education with applied digital technology learning where required. Experience of apprenticeship delivery, learner support, assessment and progression will be important, alongside the accreditation and quality arrangements needed for the relevant qualifications and apprenticeship standards. Suppliers able to develop or introduce related routes and qualification programmes may also be well placed as the requirement evolves.

## Notice

The National Audit Office (NAO) is the UK's independent public spending watchdog, supporting Parliament in holding government to account and improving public services through high-quality audit work. The NAO intends to re-procure its Professional Accountancy and Apprenticeship Training contract to support tuition delivery for graduate and school-leaver trainees undertaking ICAEW qualifications, including ACA examinations. The procurement is expected to launch in late autumn 2026. The NAO is seeking an experienced, accredited training provider to deliver professional accountancy tuition and apprenticeship training for the following expected routes: *Level 6 Digital Financial Audit apprenticeships for graduates and school leavers, delivered over 48 months. This route combines the 12-month Certificate in Finance, Accounting and Business (CFAB) with a 36-month Level 6 applied degree apprenticeship in Digital Technology; and *Level 7 Accountancy Professional apprenticeships for eligible school leavers, delivered over 54 months. *ACA Professional qualification route for eligible graduates, delivered over 36 months. The new procurement is expected to cover Level 6 and Level 7 apprenticeship training only. While Level 4 Professional Accounting Technician apprenticeships are currently delivered under the NAO's existing arrangements and will continue with the incumbent supplier, they are not intended to form part of the new procurement. The contract may include scope for the NAO to introduce, offer or develop additional related apprenticeship routes or qualification programmes at different levels during the term, subject to business need, funding availability and agreement with the appointed provider. The estimated total value of the new procurement is up to PS6 million (inclusive of VAT) over a five-year term. Although Level 4 delivery is not intended to form part of this new procurement, the estimated value has been set to accommodate the anticipated Level 6 and Level 7 apprenticeship routes, potential changes in demand, and the possible introduction of additional apprenticeship pathways, qualification programmes, or related services during the contract term. The anticipated contract term is three years, with an option to extend for up to a further two years, giving a maximum duration of five years.

### Planning Information

This Preliminary Market Engagement Notice invites interested suppliers to attend a virtual market engagement event on Thursday 3 September 2026, from 10.00am to 11.00am, ahead of the NAO’s planned procurement exercise, expected to launch in winter 2026.
The event will provide early insight into the proposed Professional Accountancy and Apprenticeship Training procurement, including the anticipated requirement and procurement timetable.
Suppliers wishing to attend should email nao.procurement@nao.org.uk by 12 noon on Wednesday 2 September 2026, providing each attendee’s name, job title, organisation and contact details. Further information will be provided closer to the event.
Please note this engagement is being used to help the NAO assess market interest before the formal procurement process begins. It is not a call for competition or an invitation to tender. Attendance is optional and non-attendance will not prevent suppliers from participating in any future procurement process.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/075315-2026 |
| Notice type | UK2 - Preliminary Market Engagement 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 | 7 Aug 2026 |
| Submission deadline | Not specified |
| Future notice date | 30 Nov 2026 |
| Award date | Not specified |
| Contract period | 1 Sep 2027 - 31 Aug 2030 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £5,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | National Audit Office |
| Locality | LONDON |
| Postcode area | South West London |
| Postcode | SW1W 9SP |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI3 Inner London - West |
| ITL 3 | TLI35 Westminster and City of London |
| Local authority | Westminster |
| Electoral ward | Pimlico North |
| Westminster constituency | Cities of London and Westminster |
| Delivery location | Not specified |

## CPV Codes

### Divisions

- 80 - Education and training services

### Codes

- 80500000 - Training services
- 80510000 - Specialist training services
- 80511000 - Staff training services
- 80570000 - Personal development training services

## Release History

- 7 Aug 2026 at 13:53 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/075315-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/075315-2026
  7th August 2026 - Preliminary market engagement notice on Find a Tender

## Notice URLs

- 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-06df28. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06df28.json.