---
title: "External Audit Services (2020-2023)"
ocid: "ocds-r6ebe6-0000599227"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000599227"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000599227.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000599227.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "AYRSHIRE HOUSING"
published: "2019-11-29"
---

# External Audit Services (2020-2023)

Buyer: AYRSHIRE HOUSING  
Current stage: Award  
OCID: ocds-r6ebe6-0000599227

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## Summary

Ayrshire Housing is seeking to procure external audit services for the period of 2020 to 2023. The tender, titled "External Audit Services (2020-2023)", is currently at the award stage, with the contract having been signed on 27th November 2019 for a value of £26,250. Located in Ayr, South Ayrshire, this opportunity falls within the housing and community amenities sector, and the procurement method utilized is an open procedure. The bidding period closed on 15th November 2019, with the award period commencing shortly thereafter on 18th November 2019.

This procurement presents a significant opportunity for SMEs and accounting firms that specialise in audit services to expand their market presence by providing vital financial scrutiny services to a public sector organisation. Companies with experience in compliance with Scottish regulatory standards, particularly those familiar with the requirements set by the Scottish Housing Regulator and the Office of the Scottish Charities Regulator, would be well-suited to compete for this contract. Additionally, those with capabilities in generating financial statements and a proven track record of effective communication with clients would find this opportunity particularly appealing.

## Notice

The principal requirement is for the provision of external audit service from 2020/21 to 2023. The external auditor will be expected to be fully conversant with, and adhere to, the standards and guidelines issued by the Scottish Housing Regulator, the Office of the Scottish Charities Regulator and Companies House. The successful supplier will independently audit the statutory financial statements of Ayrshire Housing for compliance with applicable law, auditing and accounting standards and the needs of lenders in respect of loan covenants or other statutory returns. External audit is a requirement of the Regulatory Standards of Governance and Financial Management published by the SHR and Company Law

### Lot Information

Lot 1

The external audit and tax services will include, but not limited to: a) The planning, management and efficient execution of the annual external audit of the Organisation's financial statements. b) Preparation of an annual audit plan for Ayrshire Housing to be made available to the management by March before the commencement of the final audit in June. c) Formal reporting to the Board of Management. This will typically consist of attending and presenting at the August Audit Committee meeting and presenting the findings, final accounts, letter of representation and a comprehensive management letter. d) Meeting with management pre and post audit to discuss audit plan and audit report respectively in advance of Board meetings. e) Generation of the final financial statements on behalf of Ayrshire Housing and its non-trading subsidiary Ayrshire Homestake Limited. f) Audit field work on site for up to 7 days and up to 3 days for the final audit. Regular progress updates to management to be provided during the field work, concluding with a clearance meeting encompassing all audit issues. g) Attendance at Ayrshire Housing's Annual General Meeting with a report presentation. It is a requirement that the external auditor will also act as scrutineer in early September for the ballot count in relation the annual election of Community Board members. Ayrshire Housing AGM - 1st or 2nd Wednesday in September h) Provision of regular, timely and accurate advice and guidance on technical accounting and finance issues. Owing to the time critical nature of the process of preparations of annual financial statements it is expected that the principal external auditor contacts will be readily available by telephone/email and will provide a full response to requests within 2 working days. i) Timely production and provision of model financial statements for Ayrshire Housing and its non-trading subsidiary Ayrshire Homestake Limited, relevant technical accounting updates, including relevant Financial Reporting Standards, Statement of Recommended Practice and Accounting Orders. j) Excellent and timely communication between auditor and client on all matters, including feedback on information supplied and immediate feedback on any predicted costs over-runs. k) The provision of added value and innovation to the audit process. l) The supplier is expected to use their skills, knowledge and expertise to identify any gaps in this scope and address them in their submission. m) Co-operation within the Organisation's internal auditors where you wish to rely on their assurances work when planning the statutory audit. n) As required, dealing with any Corporation Tax Returns in relation to Ayrshire Homestake Limited (non-trading).

Renewal: The contract period will be for 36 months (3 years) with annual review by the associations Audit Committee and the options to extend for 2x additional 12 months (single years) based on performance within the contract.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV373610 |
| Notice type | PCS Notice - Website Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 29 Nov 2019 |
| Submission deadline | 15 Nov 2019 |
| Future notice date | Not specified |
| Award date | 27 Nov 2019 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £25,000 |
| Lots value | £25,000 |
| Awards value | Not specified |
| Contracts value | £26,250 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | AYRSHIRE HOUSING |
| Locality | AYR |
| Post town | Kilmarnock |
| Postcode | KA8 8BX |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM9 Southern Scotland |
| ITL 3 | TLM94 South Ayrshire |
| Local authority | South Ayrshire |
| Electoral ward | Ayr North |
| Westminster constituency | Ayr, Carrick and Cumnock |
| Delivery location | TLM94 South Ayrshire |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | ALEXANDER SLOAN CHARTERED ACCOUNTANTS |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 29 Nov 2019 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV373610
- 27 Sep 2019 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP367411

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP367411&idx=1
  27th September 2019 - Ayrshire Housing External Audit ITT Sept 2019
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP367411&idx=2
  27th September 2019 - Ayrshire Housing Accounts for the year ended 31 March 2019
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP367411
  External Audit Services (2020-2023) - The principal requirement is for the provision of external audit service from 2020/21 to 2023. The external auditor will be expected to be fully conversant with, and adhere to, the standards and guidelines issued by the Scottish Housing Regulator, the Office of the Scottish Charities Regulator and Companies House. The successful supplier will independently audit the statutory financial statements of Ayrshire Housing for compliance with applicable law, auditing and accounting standards and the needs of lenders in respect of loan covenants or other statutory returns. External audit is a requirement of the Regulatory Standards of Governance and Financial Management published by the SHR and Company Law
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV373610
  External Audit Services (2020-2023) - The principal requirement is for the provision of external audit service from 2020/21 to 2023. The external auditor will be expected to be fully conversant with, and adhere to, the standards and guidelines issued by the Scottish Housing Regulator, the Office of the Scottish Charities Regulator and Companies House. The successful supplier will independently audit the statutory financial statements of Ayrshire Housing for compliance with applicable law, auditing and accounting standards and the needs of lenders in respect of loan covenants or other statutory returns. External audit is a requirement of the Regulatory Standards of Governance and Financial Management published by the SHR and Company Law

## Notice URLs

- http://
- http://www.ayrshirehousing.org.uk/
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000599227

## 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-r6ebe6-0000599227. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000599227.json.