---
title: "Financial Audit Services"
ocid: "ocds-h6vhtk-077fc2"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-077fc2"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-077fc2.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-077fc2.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "Places for People Group Limited"
published: "2026-10-02"
---

# Financial Audit Services

Buyer: Places for People Group Limited  
Current stage: Tender  
OCID: ocds-h6vhtk-077fc2

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## Summary

Places for People Group Limited is seeking external financial audit services for its UK-wide housing and social enterprise group. The work covers registered housing providers and, depending on the lot, group and subsidiary accounts, joint ventures, commercial and development companies, special-purpose vehicles, leisure businesses and other group entities. Three lots are offered: audit work across all group entities; the consolidated group accounts and key components; or commercial, development and leisure entities. Joint-venture audit responsibility varies between partners, and not every joint venture will be audited by the appointed firm. The group owns, manages and develops homes and communities and also operates support services businesses.

The buyer invited tenders through an open competitive flexible procedure. Initial tenders are followed by presentations and final tenders for shortlisted providers. Enquiries were due by 21 October 2026 at 12:00 BST; submissions by 28 October 2026 at 12:00 UTC. The award decision was scheduled by 15 March 2027. The contract runs from 1 April 2027 to 31 March 2032, with an option to extend by two years, subject to performance and governance approval. The stated total value is £1.9 million excluding VAT (£2.28 million including VAT); no separate positive value is stated for each lot. Quality carries 65% of the evaluation and price 35% for every lot. Relevant group audit work must support approval at the Group Board meeting at the end of July each year, and audited accounts must meet applicable filing deadlines, including the statutory deadline of nine months after year-end.

This opportunity suits qualified, experienced audit firms able to deliver high-quality, efficient external audits across a varied and potentially complex group. Suppliers should have the capacity to audit consolidated accounts and assess which entities are key components, while coordinating work across registered housing providers, regulated and commercial entities, joint ventures and other subsidiaries as relevant to their chosen lot. The work calls for strong audit planning, judgement about component coverage, and reliable coordination so that findings and required procedures feed into the group opinion and accounts approvals. The appointed auditor must also manage a structured handover and shadowing with the incumbent auditor, MHA. The lots are marked as suitable for small and medium-sized businesses and voluntary, community and social enterprises.

## Notice

The Places for People Group ("PfP") invites proposals from suitably qualified and experienced audit firms to provide external audit services for the Group. PfP is one of the UK's leading social enterprises as it owns, manages and develops homes and communities across the UK. The Group comprises registered housing providers together with commercial, leisure, development and support services businesses. The purpose of this tender is to appoint an external auditor capable of delivering a high-quality, efficient and value-adding audit service across the Group. The Group's auditor for the financial year ending 31 March 2027 is MHA. The successful bidder will be expected to participate in a structured transition and shadowing period during the FY26/27 audit cycle to ensure an effective transfer of knowledge and responsibilities. For more information about this opportunity, please visit the eSourcing portal at: https://procurementhub.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./57H2M6D999 To respond to this opportunity, please click here: https://procurementhub.delta-esourcing.com/respond/57H2M6D999

### Lot Information

Lot 1: Lot 1: All Group entities

The successful bidder for this lot will be expected to provide audit services for the Group company and all subsidiaries and JVs as required. Please note that responsibility for production and audit of JV accounts varies between partners on a case-by-case basis and so not all JV entities will be audited by the successful bidder. The successful bidder will be expected to be able to complete work on the Group audit, including all necessary work on key components, as well as any other entities in the Group with statutory or covenant deadlines, by the date of the Group Board meeting at the end of July each year. Any entities with deadlines in advance of that date will also need to be completed in time to allow filing of audited accounts within the specified deadline. All other audit activity will need to completed in a timely manner to enable submission of audited accounts within the statutory deadline of 9 months from the Group's financial year end.

Renewal: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

Lot 2: Lot 2: Group accounts and key components

The successful bidder for this lot will be expected to undertake the audit of the consolidated group accounts as well as for any key components of the Group. The successful bidder for this lot will be expected to determine which components need to be audited as part of this work on an annual basis as part of their planning approach, however as a minimum each year they will be expected to complete the following audits as a minimum: *Group company and consolidated Group accounts *All Registered Providers of Social Housing *All plcs *All obligor entities *All FCA-regulated entities *Any other entities that may have statutory or regulatory deadlines within the first six months of the financial year end. In addition to this minimum, the successful bidder will be expected to identify at the earliest opportunity the other entities on which it expects to need to conclude in order to reach an opinion on the Group accounts and either to complete this work or to ensure that the successful bidder completes the work to the necessary timeframe and completes any required specified procedures. The successful bidder will be required to complete all of the above in good time to allow approval of all relevant accounts at the Group Board's meeting at the end of July each year.

Renewal: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

Lot 3: Commercial, Development and Leisure Entities

The successful bidder for this lot will be expected to undertake the audit of the Group's commercial companies, development companies (including JVs and other special purpose vehicles) and the individual entities within the Leisure sub-group. The specific entities to be audited may vary according to which specific entities are required to be completed as key components of the Group audit. The successful bidder for this lot will be required to complete all work necessary to enable filing of audited accounts within the statutory deadline of 9 months from the Group's financial year end, 31 March each year.

Renewal: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/093365-2026 |
| Notice type | UK4 - Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Competitive flexible procedure |
| Tender suitability | SME, VCSE |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 2 Oct 2026 |
| Submission deadline | 28 Oct 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 1 Apr 2027 - 31 Mar 2032 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £1,900,000 |
| Lots value | £1,900,000 |
| 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 | Places for People Group Limited |
| Locality | LONDON |
| Postcode area | Central London |
| Postcode | WC1X 8QR |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI3 Inner London - West |
| ITL 3 | TLI36 Camden |
| Local authority | Camden |
| Electoral ward | King's Cross |
| Westminster constituency | Holborn and St Pancras |
| Delivery location | Not specified |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 2 Oct 2026 at 13:42 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/093365-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/093365-2026
  2nd October 2026 - Tender notice on Find a Tender

## Notice URLs

- https://procurementhub.delta-esourcing.com/respond/57H2M6D999
- https://procurementhub.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./57H2M6D999
- 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-077fc2. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-077fc2.json.