---
title: "External Audit Services (2023-2026)"
ocid: "ocds-r6ebe6-0000731808"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000731808"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000731808.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000731808.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "ARDENGLEN HOUSING ASSOCIATION LTD"
published: "2024-02-29"
---

# External Audit Services (2023-2026)

Buyer: ARDENGLEN HOUSING ASSOCIATION LTD  
Current stage: Award  
OCID: ocds-r6ebe6-0000731808

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000731808)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000731808.json)

## Summary

The Ardenglen Housing Association Ltd, located in Glasgow, UK, awarded a contract for "External Audit Services (2023-2026)" through an open procedure. The contract, valued at £69,500 GBP, was signed on 21st February 2024. The procurement stage is complete, and the procurement process was led by Ardenglen Housing Association Ltd. The audit services pertain to housing and community amenities, specifically auditing financial statements and complying with relevant standards.

This procurement opportunity for external audit services presents a chance for small to medium-sized audit firms with expertise in housing and community amenities to compete. Interested businesses can leverage their experience in statutory financial statement auditing and adherence to legal, auditing, and accounting standards to provide valuable services to Ardenglen Housing Association Ltd. The contract signing date was 21st February 2024, and the successful supplier was Chiene + Tait LLP, highlighting opportunities for growth and collaboration in the auditing sector.

## Notice

The principal requirement is for the provision of an external audit service for the years 2023-2026. The successful supplier will independently audit the statutory financial statements of Ardenglen Housing Association Ltd and subsidiaries, including consolidated financial statements of the Group, for compliance with applicable law, auditing and accounting standards and the needs of our lenders in respect of loan covenants.

### Lot Information

Lot 1

The primary role of the external auditors will be to: -Prepare an external audit plan outlining the auditor's approach to carrying out the audit of AHA. -Report on the Association's financial statements and to carry out whatever examination of the statements, underlying records and control systems considered necessary to reach an opinion on the statements. The auditor's report should state whether in its opinion the financial statements give a true and fair view, are prepared in accordance with relevant accounting practices and comply with all relevant legislation and guidance. -Advise on compliance with relevant professional, legal and regulatory standards and guidance issued by the Scottish Housing Regulator. The auditor is expected to be familiar with all such matters and be pro-active in providing advice on relevant changes in these areas and the impact of these for AHA. - Liaise with the Internal Auditor as necessary. - Review and report on the Board's statement on internal financial control. -Report key audit findings regarding any significant weaknesses in accounting and internal control systems identified during the course of the audit in a Management Letter to the Audit & Risk Committee and Board. -Carry out an audit of the financial statements in accordance with International Standards on Auditing (UK and Ireland) as they are applicable to the external audit and form an opinion on these. -Implement a system of quality control and performance management that will allow the auditor to carry out the engagement to the standard required. -Completion of corporation tax returns and their submission if required. -Certification of lenders' covenant performance. -Attendance at AHA's Annual General Meeting with a report presentation.

Renewal: 3 years with potential to extend for another 2 years

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB499833 |
| 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 Feb 2024 |
| Submission deadline | 12 Jun 2023 |
| Future notice date | Not specified |
| Award date | 21 Feb 2024 |
| Contract period | Not specified |
| Recurrence | Between 3 and 5 years from this procurement, dependant on extension options |

## Values

| Field | Value |
| --- | --- |
| Tender value | £70,000 |
| Lots value | £70,000 |
| Awards value | Not specified |
| Contracts value | £69,500 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | ARDENGLEN HOUSING ASSOCIATION LTD |
| Locality | GLASGOW |
| Post town | Not specified |
| Postcode | G45 OHF |
| Country | Not specified |
| ITL 1 | Not specified |
| ITL 2 | Not specified |
| ITL 3 | Not specified |
| Local authority | Not specified |
| Electoral ward | Not specified |
| Westminster constituency | Not specified |
| Delivery location | TLM82 Glasgow City |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | CHIENE + TAIT |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 29 Feb 2024 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB499833
- 16 May 2023 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478606

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY478606&idx=1
  16th May 2023 - External Audit - ITT
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY478606&idx=2
  16th May 2023 - ITT Anti Collusion
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478606
  External Audit Services (2023-2026) - The principal requirement is for the provision of an external audit service for the years 2023-2026. The successful supplier will independently audit the statutory financial statements of Ardenglen Housing Association Ltd and subsidiaries, including consolidated financial statements of the Group, for compliance with applicable law, auditing and accounting standards and the needs of our lenders in respect of loan covenants.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB499833
  External Audit Services (2023-2026) - The principal requirement is for the provision of an external audit service for the years 2023-2026. The successful supplier will independently audit the statutory financial statements of Ardenglen Housing Association Ltd and subsidiaries, including consolidated financial statements of the Group, for compliance with applicable law, auditing and accounting standards and the needs of our lenders in respect of loan covenants.

## Notice URLs

- http://
- http://www.ardenglen.co.uk
- http://www.publiccontractsscotland.gov.uk
- http://www.publicontractsscotland.gov.uk
- http://www.scotcourts.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000731808

## 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-r6ebe6-0000731808. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000731808.json.