--- title: "External Audit Services" ocid: "ocds-h6vhtk-06e532" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06e532" markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06e532.md" json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06e532.json" source: "Find A Tender Service" current_stage: "Planning" buyer: "Waste & Resources Action Programme" published: "2026-08-17" --- # External Audit Services Buyer: Waste & Resources Action Programme Current stage: Planning OCID: ocds-h6vhtk-06e532 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06e532) [Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-06e532.json) ## Summary The Waste & Resources Action Programme (WRAP) is exploring independent statutory external audit services. The anticipated scope covers audits of WRAP’s consolidated and group accounts, together with standalone audits for two UK subsidiaries, Accelerating Growth Fund Ltd and WRAP Enterprises Ltd. The appointed auditor would work independently while engaging constructively with WRAP’s Finance Team, senior management, Global Audit and Risk Committee, and Trustees. The service may also include oversight and coordination of international audit activity and component auditors where applicable. This is a professional audit services requirement, classified under CPV 79212000. The buyer is WRAP, based in Banbury, and the work will principally concern WRAP and its UK subsidiaries, with an international coordination element possible. This process is at the planning stage and is being used for preliminary market engagement before a future procurement exercise. WRAP is seeking market feedback on supplier appetite, capacity, delivery models, likely costs and issues that should shape the future procedure; detailed tender responses are not requested at this stage. The anticipated contract period is 1 September 2027 to 31 August 2032. WRAP expects the next procurement notice to be published on 1 July 2027. A scheduled milestone allows for follow-up informal discussions with respondents by 7 September 2026, potentially through Microsoft Teams, subject to transparency, equal treatment and fairness. The anticipated gross value is £250,000, and the procurement is above the relevant threshold. This will suit an external audit firm with the professional qualifications and registration required to act as a statutory auditor, together with experience of independent audits for complex organisations and group structures. Suppliers should be able to audit consolidated accounts and standalone subsidiary accounts, manage constructive relationships with finance teams, senior management, audit and risk committees, and trustees, and demonstrate professional independence. Firms with capacity to oversee or coordinate international audit work and component auditors may be well placed if that element is included. The market engagement is intended to test supplier appetite, delivery approaches, capacity and likely costs, so it provides a chance for appropriately qualified audit providers to help shape the future requirement and prepare for the later procurement exercise. ## Notice WRAP are seeking to understand the current market for the provision of independent statutory external audit services and to inform the development of a future procurement exercise via this pre-market engagement. The anticipated requirement is for a suitably qualified and registered external auditor to provide independent statutory external audit services to WRAP. The appointed auditor would be expected to work professionally and independently, whilst maintaining constructive engagement with WRAP's Finance Team, senior management, Global Audit and Risk Committee and Trustees. The requirement is anticipated to include the audit of WRAP's consolidated/group accounts and standalone audits for two UK subsidiaries: Accelerating Growth Fund Ltd and WRAP Enterprises Ltd. The requirement may also involve oversight and coordination of international audit activity and component auditors, where applicable. WRAP is undertaking this RFI to obtain information from the market which will help inform its understanding of supplier appetite, capacity, delivery models, likely costs and any considerations that should be taken into account when developing the future procurement process. At this stage, WRAP is not seeking detailed tender responses or evidence against these requirements. Rather, suppliers are invited to provide market feedback on their ability to meet the anticipated requirement and highlight any areas that may need further consideration. For more information about this opportunity, please visit the eSourcing portal at: https://www.delta-esourcing.com/tenders/UK-UK-Banbury:-Auditing-services./26M8V89K25 To respond to this opportunity, please click here: https://www.delta-esourcing.com/respond/26M8V89K25 ### Planning Information WRAP reserves the right to conduct follow-up informal discussions with respondents to this market engagement exercise, should further clarification or additional insights be required. These discussions may take place via Microsoft Teams and will be conducted in accordance with the principles of transparency, equal treatment, and fairness. ## Key Details | Field | Value | | --- | --- | | Publication source | Find A Tender Service | | Latest notice | https://www.find-tender.service.gov.uk/Notice/077931-2026 | | 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 | 17 Aug 2026 | | Submission deadline | Not specified | | Future notice date | 1 Jul 2027 | | Award date | Not specified | | Contract period | 1 Sep 2027 - 31 Aug 2032 | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £250,000 | | 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 | Waste & Resources Action Programme | | Locality | BANBURY | | Postcode area | Oxford | | Postcode | OX16 5BH | | Country | England | | ITL 1 | TLJ South East (England) | | ITL 2 | TLJ1 Berkshire, Buckinghamshire and Oxfordshire | | ITL 3 | TLJ14 Oxfordshire CC | | Local authority | Cherwell | | Electoral ward | Banbury Cross and Neithrop | | Westminster constituency | Banbury | | Delivery location | Not specified | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212000 - Auditing services ## Release History - 17 Aug 2026 at 08:55 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/077931-2026 ## Documents - https://www.find-tender.service.gov.uk/Notice/077931-2026 17th August 2026 - Preliminary market engagement notice on Find a Tender ## Notice URLs - https://www.delta-esourcing.com/respond/26M8V89K25 - https://www.delta-esourcing.com/tenders/UK-UK-Banbury:-Auditing-services./26M8V89K25 - 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-06e532. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06e532.json.