---
title: "Research Services: Unlocking Barriers to Audit Technology"
ocid: "ocds-h6vhtk-077453"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-077453"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-077453.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-077453.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "THE FINANCIAL REPORTING COUNCIL LIMITED"
published: "2026-09-17"
---

# Research Services: Unlocking Barriers to Audit Technology

Buyer: THE FINANCIAL REPORTING COUNCIL LIMITED  
Current stage: Award  
OCID: ocds-h6vhtk-077453

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## Summary

The Financial Reporting Council (FRC) commissioned research and related consultancy services to understand the factors affecting the adoption and use of audit technology across the UK audit market. The work examines why smaller audit firms can face barriers such as limited time and resources, technical expertise constraints and reliance on off-the-shelf solutions, while considering differing levels of technology maturity among mid-tier and larger firms. The purpose is to support a resilient audit market delivering high-quality services and outcomes. Delivery covers the United Kingdom, and the requirement sits within the research and development services category. It will be relevant to research agencies, market insight consultancies and specialists with knowledge of audit, accountancy, professional services or technology adoption.

This is an awarded and completed procurement, with an active contract signed on 17 September 2026. The FRC used a below-threshold limited competition through further competition under the Government Commercial Agency framework agreement for CCS Research & Insights. One lot was awarded to IFF Research Limited. The contract runs from 24 September 2026 to 27 March 2027, with a maximum extent date of 24 September 2027. Its value is £74,850 excluding VAT and £89,820 including VAT. The buyer has an option to purchase additional services of the same or similar nature, and the contract allows one further six-month renewal. The published outcome records IFF Research Limited as the selected supplier for the research requirement.

This award shows that the FRC uses specialist independent research provision to investigate technology adoption across the audit market, including differences between large, mid-tier and smaller firms. A credible competitor for a future requirement would need strong qualitative research capability, including designing research into adoption barriers, gathering evidence from audit firms and stakeholders, and turning findings into clear, useful insight for a regulatory audience. Relevant experience in audit, accountancy, professional services, regulation or technology implementation would help demonstrate subject knowledge. Suppliers should also be able to manage UK-wide research, understand practical constraints affecting smaller organisations and provide consultancy-quality analysis rather than only data collection.

## Notice

THIS IS A CONTRACT AWARD The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries and sets the UK's Corporate Governance and Stewardship Codes. As the Competent Authority for audit in the UK, we set auditing and ethical standards and monitor and enforce audit quality. The Financial Reporting Council (FRC) is committed to supporting a resilient audit market which delivers high-quality services and outcomes. FRC research and stakeholder engagement highlight that the largest audit firms are making significant advances in the use of technology. Mid-tier audit firms are also experimenting and adopting new tools, with varying levels of maturity in their approaches. Smaller audit firms, however, often face greater barriers to adoption, including limited time, resource constraints, technical expertise, and perceived need. As a result, they may be less able to invest in audit technology and are more likely to rely on off-the-shelf third-party solutions. FRC via further competition under the Government Commercial Agency (GCA) framework agreement - CCS Research & Insights - GCA have commissioned an independent research provider to undertake qualitative research into the factors influencing the adoption and usage of audit technology across the UK audit market.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/088185-2026 |
| Notice type | UK7 - Contract Details Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Limited |
| Procurement method details | Below threshold - limited competition |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 17 Sep 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 24 Sep 2026 - 27 Mar 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £74,850 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | THE FINANCIAL REPORTING COUNCIL LIMITED |
| Locality | LONDON |
| Postcode area | East London |
| Postcode | E14 9GE |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI4 Inner London - East |
| ITL 3 | TLI42 Tower Hamlets |
| Local authority | Tower Hamlets |
| Electoral ward | Blackwall & Cubitt Town |
| Westminster constituency | Poplar and Limehouse |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | IFF Research |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73000000 - Research and development services and related consultancy services

## Release History

- 17 Sep 2026 at 12:57 - Award - UK7 - Contract Details Notice - https://www.find-tender.service.gov.uk/Notice/088185-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/088185-2026
  17th September 2026 - Contract details notice on Find a Tender

## Notice URLs

- https://www.frc.org.uk/
- 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-077453. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-077453.json.