---
title: "External audit of public bodies in Scotland"
ocid: "ocds-r6ebe6-0000658582"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000658582"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000658582.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000658582.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "AUDIT SCOTLAND"
published: "2022-05-20"
---

# External audit of public bodies in Scotland

Buyer: AUDIT SCOTLAND  
Current stage: Award  
OCID: ocds-r6ebe6-0000658582

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000658582)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000658582.json)

## Summary

The procurement process is conducted by Audit Scotland, focusing on the external audit of public bodies in Scotland. This tender, titled "External audit of public bodies in Scotland," is classified within the services industry and is located in Edinburgh, UK. The procurement method used is an open procedure, and the tender was initiated on 6th September 2021, with the tender period ending on 29th November 2021. This opportunity is vital as it allows for the appointment of firms to undertake approximately 36% of the overall annual audit work for the bodies within their remit, covering audit years from 2022/23 to 2026/27.

This tender provides significant opportunities for businesses, especially those specialising in auditing services, consultancy, and financial management. Large firms with proven expertise in public sector audits will be well-suited to compete, as they must meet statutory qualifications and adhere to Audit Scotland's Code of Audit Practice, which has wider scopes than typical private sector regulations. Furthermore, companies that can demonstrate innovative audit tools and access to relevant expertise will be favourably assessed, making this a promising avenue for businesses looking to expand their public sector engagement.

## Notice

This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.

### Lot Information

Core audits

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Public Interest Entities

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Regulated water industry

The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Regulated financial industry

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

Commercial shipping construction

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of commercial shipping construction entities within their remits. This work is expected to comprise the audit of Ferguson Marine Port Glasgow. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Renewal: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY449002 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 20 May 2022 |
| Submission deadline | 29 Nov 2021 |
| Future notice date | Not specified |
| Award date | 8 Mar 2022 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £5,000,000 |
| Lots value | £5,000,000 |
| Awards value | Not specified |
| Contracts value | £38,901,542 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | AUDIT SCOTLAND |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH3 9DN |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | City Centre |
| Westminster constituency | Edinburgh East and Musselburgh |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 6 |
| Supplier names | AZETS; DELOITTE; ERNST & YOUNG LLP (EY; GRANT THORNTON; KPMG; MAZARS |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 20 May 2022 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY449002
- 6 Sep 2021 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP426610

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=20
  11th November 2021 - Answer to question 24 of 08/11/2021 10:15
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=19
  3rd November 2021 - Worked examples of of the application of the formulae for questions 2.1 to 2.3
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=1
  6th September 2021 - Invitation to Tender
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=2
  6th September 2021 - Framework Agreement
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=3
  6th September 2021 - Specification and service levels
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=4
  6th September 2021 - Pricing schedule
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=5
  6th September 2021 - Award procedures
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=6
  6th September 2021 - Model letter of appointment
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=7
  6th September 2021 - Model letter of appointment amendment
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=8
  6th September 2021 - Management arrangements
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=9
  6th September 2021 - Standard terms of supply
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=10
  6th September 2021 - Parent company guarantee
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=11
  6th September 2021 - Contractor sensitive information
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=12
  6th September 2021 - Exit strategy
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=13
  6th September 2021 - Approved sub contractors
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=14
  6th September 2021 - Cyber security requirements
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=15
  6th September 2021 - Single procurement document
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=16
  6th September 2021 - Code of audit practice 2021
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=17
  6th September 2021 - Draft supplementary guidance
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP426610&idx=18
  6th September 2021 - Environment and sustainability plan
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP426610
  External audit of public bodies in Scotland - This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY449002
  External audit of public bodies in Scotland - This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.

## Notice URLs

- http://
- http://www.audit-scotland.gov.uk
- http://www.publiccontractsscotland.gov.uk
- http://www.scotcourts.gov.uk/the-courts/court-locations/edinburgh-sheriff-court-and-justice-of-the-peace-court
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000658582
- https://www.scotcourts.gov.uk/the-courts/court-locations/edinburgh-sheriff-court-and-justice-of-the-peace-court

## 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-r6ebe6-0000658582. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000658582.json.