---
title: "Auditor for Audit Scotland"
ocid: "ocds-h6vhtk-06f9c6"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06f9c6"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06f9c6.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06f9c6.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "Scottish Parliamentary Corporate Body"
published: "2026-09-15"
---

# Auditor for Audit Scotland

Buyer: Scottish Parliamentary Corporate Body  
Current stage: Tender  
OCID: ocds-h6vhtk-06f9c6

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## Summary

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit, is seeking an auditor for Audit Scotland. The requirement is for annual audits of Audit Scotland’s accounts under the Public Finance and Accountability (Scotland) Act 2000, with possible examinations of economy, efficiency and effectiveness and other audit work as required. This is a professional auditing services contract, including financial auditing and accounting and audit services (CPV 79212000, 79212100 and 79210000). The work will be delivered in Edinburgh. It is a single requirement rather than a multi-lot opportunity. The appointed contractor must not audit public bodies on behalf of Audit Scotland during the contract, because this would create a conflict of interest. Community benefits form part of the contract requirements.

The process has reached tender: the buyer invited offers through an open procedure. Bids are to be submitted electronically in English, with no variants allowed. The tender deadline, bid opening and start of the award period are all set for 19 October 2026 at 12:00 noon. The contract period is 1,440 days, with a possible extension of up to 12 months by agreement with the contractor and the Scottish Commission for Public Audit. Evaluation is weighted 70% technical quality and 30% price. The procurement is intended to recur for 2030/2031. Electronic payment is used and electronic invoicing is allowed. The contract is covered by the Government Procurement Agreement.

This suits established audit firms with demonstrable public-sector experience and the capacity to undertake annual accounts audits, with additional value-for-money and other audit examinations when required. Bidders must provide one relevant example for a publicly funded or publicly regulated organisation, such as a government agency, local authority, NHS body, registered social landlord or charity. They must be enrolled in the relevant professional or trade register and confirm eligibility to act as a company auditor under section 1219(1)(a) or (b) of the Companies Act 2006, or be members of a UK-established accountancy body. Firms need Cyber Essentials Plus or equivalent certification, must pass the required high-risk cyber security assessment, and need £5 million employers’ liability and £5 million professional indemnity insurance. Financial standing is assessed using a Creditsafe score of at least 40, or equivalent evidence or a parent company guarantee.

## Notice

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.

### Lot Information

Lot 1

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000. The Contractor may be required to carry out examinations into Economy, Efficiency and Effectiveness or other audit needs as required. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract for Auditor for Audit Scotland (SPCB-0520). Additional information: The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract.

Renewal: The Contract duration may be extended by up to 12 months with the agreement of the Contractor and SCPA.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/087152-2026 |
| 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 | 15 Sep 2026 |
| Submission deadline | 19 Oct 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | 2030/2031 |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| 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 | Scottish Parliamentary Corporate Body |
| Locality | EDINBURGH |
| Postcode area | Edinburgh |
| Postcode | EH99 1SP |
| 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 | TLM75 City of Edinburgh |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services

## Release History

- 15 Sep 2026 at 10:14 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/087152-2026

## Notice URLs

- http://www.parliament.scot
- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000842418
- https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10284
- https://www.publictendersscotland.publiccontractsscotland.gov.uk
- https://www.publictendersscotland.publiccontractsscotland.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-06f9c6. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06f9c6.json.