---
title: "Audit of the Statutory Accounts of ScotRail Trains Limited"
ocid: "ocds-r6ebe6-0000716582"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000716582"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000716582.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000716582.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTRAIL TRAINS LIMITED"
published: "2025-10-09"
---

# Audit of the Statutory Accounts of ScotRail Trains Limited

Buyer: SCOTRAIL TRAINS LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000716582

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## Summary

This contract award relates to ScotRail Trains Limited for the audit of their statutory accounts for the year ending 31st March 2023, with the goal of signing off the accounts by 31st July 2023. The buying organisation, ScotRail Trains Limited, is situated in Glasgow, UKM, and operates in the railway services category. The procurement process has reached the award stage and has been completed. The contract was executed through a limited procurement method, specifically an award procedure without prior publication of a call for competition, under the Crown Commercial Services Framework RM6188. The contract was awarded on 12th December 2022, with PwC LLP being the selected supplier.

This tender presents significant opportunities for businesses in the audit and assurance services industry. Firms with expertise in statutory account audits, particularly those with a background in the transport sector, would find themselves well-suited for such contracts. By engaging in this type of work, businesses can expand their portfolios within the public sector, building credentials and relationships through established frameworks like the CCS Framework. Additionally, large firms with the capacity to handle complex and sizeable audits, like PwC, demonstrate the competitive advantages such as resource availability and expertise required to secure these kinds of direct awards.

## Notice

This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.

### Lot Information

Lot 1

This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance

### Procurement Information

The contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the "CCS Framework"). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541098 |
| Notice type | OJEU - F6 - Contract Award Notice (Utilities) |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Limited |
| Procurement method details | Award procedure without prior publication of a call for competition |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 9 Oct 2025 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 12 Dec 2022 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTRAIL TRAINS LIMITED |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 6HQ |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | PWC |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79212100 - Financial auditing services

## Release History

- 9 Oct 2025 at 00:00 - Award - OJEU - F6 - Contract Award Notice (Utilities) - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541098
- 12 Dec 2022 at 00:00 - Award - OJEU - F15 - Voluntary Ex Ante Transparency Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC466642

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC466642
  Audit of the Statutory Accounts of ScotRail Trains Limited - This contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541098
  Audit of the Statutory Accounts of ScotRail Trains Limited - This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.

## Notice URLs

- http://
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000716582
- https://www.scotrail.co.uk/

## 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-r6ebe6-0000716582. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000716582.json.