---
title: "Provision of External Audit Services"
ocid: "ocds-h6vhtk-06f0ea"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06f0ea"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06f0ea.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06f0ea.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "Dundee City Council"
published: "2026-09-03"
---

# Provision of External Audit Services

Buyer: Dundee City Council  
Current stage: Tender  
OCID: ocds-h6vhtk-06f0ea

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## Summary

Dundee City Council is buying external audit services for Leisure & Culture Dundee, covering the independent financial auditing work required under the contract. This is a services opportunity within the financial audit sector, classified under CPV 79212100. The work will be delivered in Dundee. The requirement is presented as a single package rather than separate service areas, so suppliers should be able to provide the full external audit service. The buyer is a local authority, while Leisure & Culture Dundee is the organisation whose operations and audit requirements form the subject of the contract. The service is intended for a supplier with the professional capability to understand the organisation’s operating context, identify key audit risks, apply an appropriate audit methodology and provide a suitably qualified audit team.

The procurement has reached the tender stage: Dundee City Council invited offers through an open procedure. Bids had to be submitted electronically by 7 October 2026 at 12:00 noon, with the bid-opening event scheduled for the same time in Dundee. Bids were required in English, could not include variants, and had to remain valid until 7 December 2026 at 23:59:59. The estimated contract value is £125,000. The contract is for 1,080 days, commencing on or around 18 November 2026 and ending in November 2029. The buyer may extend it by one year, followed by one further final year. Evaluation assigns 55% to price and 45% to quality, including operational context, audit risks and sector understanding, methodology, delivery plan, proposed team and Fair Work First. Several compliance requirements are pass/fail.

This opportunity suits established external audit providers with experience of financial auditing and the ability to deliver a complete service for a leisure and culture organisation. Bidders need to demonstrate a clear understanding of the client’s operational context, sector-specific audit risks, and a robust audit methodology and delivery plan. They should be able to nominate an appropriately capable audit team and explain how audit quality and regulatory compliance will be maintained. Participation also depends on meeting the required regulatory authorisation and professional accreditation standards, preserving auditor independence, and complying with the specification and contract conditions. Suppliers must be able to manage data storage, environmental responsibilities and the buyer’s fair tax requirements. The evaluation also rewards a credible Fair Work First approach, so providers should be ready to evidence responsible employment practices alongside technical delivery.

## Notice

This procurement process is for the contract for the provision of External Audit Services for Leisure & Culture Dundee.

### Lot Information

Lot 1

This procurement process is for the contract for the provision of External Audit Services for Leisure & Culture Dundee. For full specification of requirements please refer to all tender documents included in the additional documents section of Public Contracts Scotland.

Renewal: The contract will commence on or around 18 November 2026 and run for a period of 3 years, ending November 2029. Leisure & Culture Dundee may at its sole discretion extend the contract by one year in the first instance, then one further final year. The contract terms shall remain the same for the extended period as for the initial term.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/083309-2026 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 3 Sep 2026 |
| Submission deadline | 7 Oct 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £125,000 |
| Lots value | Not specified |
| 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 | Dundee City Council |
| Locality | DUNDEE |
| Postcode area | Dundee |
| Postcode | DD1 1QE |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM03 Angus and Dundee City |
| Local authority | Dundee City |
| Electoral ward | Maryfield |
| Westminster constituency | Dundee Central |
| Delivery location | TLM71 Angus and Dundee City |

## CPV Codes

### Divisions

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

### Codes

- 79212100 - Financial auditing services

## Release History

- 3 Sep 2026 at 09:50 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/083309-2026

## Notice URLs

- http://www.dundeecity.gov.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000841842
- https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=841842
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=841842
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00220
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx
- https://www.scotcourts.gov.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-06f0ea. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06f0ea.json.