---
title: "Audit Services - Lot 1"
ocid: "ocds-r6ebe6-0000533277"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000533277"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000533277.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000533277.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "APUC LIMITED"
published: "2023-05-17"
---

# Audit Services - Lot 1

Buyer: APUC LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000533277

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## Summary

The procurement process led by APUC Limited involves a tender for "Audit Services - Lot 1" in Stirling, UK. The procurement stage is at the "Award" stage, with key dates indicating the contract was signed on June 1, 2018, with an extension planned until October 2023. The industry category for this procurement is services, focusing on audit services for large institutions such as universities, NHS, and Scotland Excel.

This tender for audit services by APUC Limited presents opportunities for large and SME businesses specializing in audit services to compete for contracts with institutions in education, healthcare, and government sectors. The procurement method for this tender is an open procedure, providing a fair chance for a diverse range of businesses to participate and grow through engagements with higher education and public sector clients in Scotland.

## Notice

The Authority is seeking Contractor(s) for the provision of Audit Services including Internal, External and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Historic Environment Scotland Scottish Children's Reporter Administration Care Inspectorate/Scottish Social Services Council Police Scotland National Library of Scotland Bord na Gaidhlig Royal Botanic Garden Edinburgh Sportscotland Scottish Public Pension Agency National Record Scotland SEPA Scottish Fire and Rescue Service Highlands and Islands Enterprise Wave Energy Scotland (subsidiary of Highlands and Islands Enterprise) Revenue Scotland Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions.

### Lot Information

Internal Audit - Large - Universities, NHS and Scotland Excel

Audit Services

Renewal: The Framework Agreement will commence on the 11 June 2018 for an initial period of 3 years and will expire on the 10 June 2021. The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued Institutions requirements.

External Audit

External Audit Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions

Renewal: The Framework Agreement will commence on the 11 June 2018 for an initial period of 3 years and will expire on the 10 June 2021. The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued Institutions requirements.

Tax Advice and Specialist Tax Advice

Tax Advice and Specialist Tax Advice (including foreign advice, advice on maximising tax efficiencies, and charity status) - General Information Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions

Renewal: The Framework Agreement will commence on the 11 June 2018 for an initial period of 3 years and will expire on the 10 June 2021. The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued Institutions requirements.

Internal Audit - Small - Colleges and listed Scottish Government Bodies

Internal Audit - Small - Colleges and SG Bodies Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions

Renewal: The Framework Agreement will commence on the 11 June 2018 for an initial period of 3 years and will expire on the 10 June 2021. The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued Institutions requirements.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478968 |
| Notice type | OJEU - F20 - Modification Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large, SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 17 May 2023 |
| Submission deadline | 6 Apr 2018 |
| Future notice date | Not specified |
| Award date | 1 Jun 2018 |
| Contract period | 11 Jun 2022 - 10 Oct 2023 |
| Recurrence | February 2022 |

## Values

| Field | Value |
| --- | --- |
| Tender value | £26,400,000 |
| Lots value | £6,600,000 |
| Awards value | Not specified |
| Contracts value | £33,400,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Not specified |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | APUC LIMITED |
| Locality | STIRLING |
| Post town | Falkirk and Stirling |
| Postcode | FK8 2DZ |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM02 Perth and Kinross, and Stirling |
| Local authority | Stirling |
| Electoral ward | Stirling East |
| Westminster constituency | Stirling and Strathallan |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 13 |
| Supplier names | AZETS; BDO; DELOITTE; ERNST & YOUNG LLP (EY; HENDERSON LOGGIE; KPMG; MAZARS; PRICEWATERHOUSECOOPERS; RSM; RSM UK AUDIT; SCOTT-MONCRIEFF; TIAA; WYLIE & BISSET |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79212000 - Auditing services
- 79220000 - Fiscal services

## Release History

- 17 May 2023 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478968
- 14 Dec 2018 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC340073
- 6 Mar 2018 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR312781

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR312781
  Tender for Audit Services - Internal, External and Tax Services - The Authority is seeking Contractor(s) for the provision of Audit Services including Internal, External and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Historic Environment Scotland Scottish Children's Reporter Administration Care Inspectorate/Scottish Social Services Council Police Scotland National Library of Scotland Bord na Gaidhlig Royal Botanic Garden Edinburgh Sportscotland Scottish Public Pension Agency National Record Scotland SEPA Scottish Fire and Rescue Service Highlands and Islands Enterprise Wave Energy Scotland (subsidiary of Highlands and Islands Enterprise) Revenue Scotland Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC340073
  Tender for Audit Services - Internal, External and Tax Services - The Authority is seeking Contractor(s) for the provision of Audit Services including Internal, External and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Historic Environment Scotland Scottish Children's Reporter Administration Care Inspectorate/Scottish Social Services Council Police Scotland National Library of Scotland Bord na Gaidhlig Royal Botanic Garden Edinburgh Sportscotland Scottish Public Pension Agency National Record Scotland SEPA Scottish Fire and Rescue Service Highlands and Islands Enterprise Wave Energy Scotland (subsidiary of Highlands and Islands Enterprise) Revenue Scotland Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478968
  Audit Services - Lot 1

## Notice URLs

- http://
- http://www.apuc-scot.ac.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000533277
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html

## 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-r6ebe6-0000533277. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000533277.json.