---
title: "CPT_26_32 Audit and Accounting Information"
ocid: "ocds-h6vhtk-06fa19"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06fa19"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06fa19.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06fa19.json"
source: "Find A Tender Service"
current_stage: "Planning"
buyer: "National Audit Office"
published: "2026-09-15"
---

# CPT_26_32 Audit and Accounting Information

Buyer: National Audit Office  
Current stage: Planning  
OCID: ocds-h6vhtk-06fa19

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## Summary

The National Audit Office plans to procure an online audit and accounting information subscription service for around 600 users in its Financial Audit Service Line. The service will provide authoritative, current audit, accounting and financial-reporting standards, guidance, commentary and technical updates, covering UK GAAP, IFRS, international auditing standards, corporate reporting and relevant sustainability reporting standards. It should offer prompt updates, effective online research through search, filtering, linking and document access, and organisation-wide licensing. Delivery is expected to be secure online or SaaS and compatible with the NAO’s technology environment, with implementation support, user guidance, training and ongoing customer support. The procurement is for information systems and subscription services, delivered for the NAO in the United Kingdom.

This procurement is at the planning stage and is not a call for competition. The NAO expects to use a competitive procurement process, with the final scope, commercial model, value and tender documents shaped by market engagement. The anticipated contract would run from 1 March 2027 to 28 February 2030, with two optional one-year extensions available until 28 February 2032. Its estimated maximum value is £600,000 including VAT over the full potential five-year term, with an estimated value excluding VAT of £500,000. The opportunity is a single planned lot and is identified as suitable for SMEs. Preliminary market engagement includes expressions of interest expected by 30 September 2026, after which the NAO may issue a questionnaire, arrange supplier meetings or demonstrations, and seek written feedback on draft requirements.

This will suit established providers of audit, accounting and financial-reporting information platforms, subscription databases or specialist technical research services. Relevant capability includes authoritative coverage of UK GAAP, IFRS, international auditing standards, corporate reporting and sustainability reporting, alongside reliable monitoring of changes to legislation, regulation, standards and guidance. Suppliers should be able to provide strong online search, filtering, cross-linking and document-access functions through a secure service that integrates with a public-sector technology environment. The NAO is also considering emerging technologies and AI-enabled functionality, so suppliers should be ready to explain controls, limitations, data use, optional features and pricing clearly. A credible service should include organisation-wide licensing, implementation, user guidance, training and responsive customer support for a substantial professional user base.

## Notice

The National Audit Office (NAO) intends to procure an online subscription service that provides authoritative, current audit, accounting and financial-reporting information to support technical research, professional judgement and consistent audit delivery. The service is expected to support approximately 600 users across the Financial Audit Service Line. The required service is expected to include: * comprehensive access to relevant audit, accounting and financial-reporting standards, guidance, commentary and technical updates; * coverage of UK GAAP, IFRS, international auditing standards, corporate reporting requirements and relevant sustainability reporting standards; * prompt updates reflecting changes to standards, legislation, regulation and guidance; * effective online research functionality, including search, filtering, linking and document access; * an organisation-wide licensing model that supports the required user population without avoidable access barriers; * secure online or SaaS delivery compatible with the NAO's technology environment; * implementation support, user guidance, training and ongoing customer support; and * clear information about any AI-enabled functionality, controls, limitations, data use, optionality and pricing. The anticipated contract term is three years, with two optional one-year extensions. The estimated maximum value is PS600,000 including VAT over the full potential five-year term. The final scope, commercial model, contract value and procurement documents will be informed by market engagement and the subsequent competitive procurement exercise. This notice does not constitute a call for competition or a commitment to procure.

### Planning Information

The NAO has undertaken initial market research and supplier engagement to understand available solutions, market capability and commercial models. The findings have informed the development of the proposed procurement approach. The Authority is now undertaking a further phase of preliminary market engagement to identify potential suppliers, validate the proposed requirements and obtain feedback on the planned procurement strategy prior to commencing a competitive procurement process.
The National Audit Office (NAO) is undertaking further preliminary market engagement in relation to its planned procurement for an Audit and Accounting Information Subscription Service.
The purpose of this engagement is to:
• identify suppliers interested in participating in a future procurement exercise;
• validate the NAO's draft requirements and procurement approach;
• understand any recent market developments, including emerging technologies and AI-enabled functionality; and
• support the development of a fair, transparent and competitive procurement process.
Suppliers wishing to participate are invited to submit an expression of interest by emailing NAO.Procurement@nao.org.uk by the 30th of September 2026.
Following receipt of expressions of interest, the NAO may:
• issue a supplier questionnaire;
• hold one-to-one supplier engagement meetings or demonstrations;
• seek written feedback on draft requirements;
Participation in this engagement exercise is voluntary. Information gathered will be used solely to inform the procurement strategy and tender documentation. This notice does not constitute a call for competition, and participation in this engagement will not provide any supplier with an advantage 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/087292-2026 |
| Notice type | UK2 - Preliminary Market Engagement Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Not Specified |
| Procurement method details | Not specified |
| Tender suitability | SME |
| Awardee scale | Not specified |
| All stages | Planning |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 15 Sep 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 1 Mar 2027 - 28 Feb 2030 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £500,000 |
| 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 | TLI London |

## CPV Codes

### Divisions

- 48 - Software package and information systems
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 48810000 - Information systems
- 79980000 - Subscription services

## Release History

- 15 Sep 2026 at 13:16 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/087292-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/087292-2026
  15th September 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-06fa19. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06fa19.json.