---
title: "Audit Services - Lot 3"
ocid: "ocds-r6ebe6-0000732439"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000732439"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000732439.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000732439.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "APUC LIMITED"
published: "2023-05-17"
---

# Audit Services - Lot 3

Buyer: APUC LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000732439

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000732439)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000732439.json)

## Summary

The procurement process for the contract "Audit Services - Lot 3" by APUC Limited involves awarding the contract to multiple suppliers for external audit services. The procurement stage is in the award update phase, with a contract period from 11th June 2022 to 10th October 2023. The location of the contract is in various regions in the UK, and the main procurement category is services. Key dates involve the contract extension due to capacity issues, with a new agreement advertised in June 2023 for commencement in October 2023.

This tender for external audit services can create opportunities for businesses, especially SMEs and large firms in the audit industry. Companies providing audit services with experience in the public sector would be well-suited to compete for this contract. The contract involves a significant value of £1,700,000 in GBP and presents a chance for businesses to engage with APUC Limited and other involved organisations to deliver audit services efficiently and in compliance with the legal basis cited in the procurement document.

### Lot Information

External Audit

The agreement has been extended to due to a lack of resource and capacity in the marketplace to tender and a lack of stakeholder capacity to assist in a tender process. A new agreement will be advertised in June 2023 for commencement in October 2023.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478712 |
| Notice type | OJEU - F20 - Modification Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Not Specified |
| Procurement method details | Not specified |
| Tender suitability | Not specified |
| Awardee scale | Large, SME |
| All stages | Award |

## Dates

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

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £1,700,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Not specified |
| Lots status | Not specified |
| 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 | 9 |
| Supplier names | AZETS; ERNST & YOUNG LLP (EY; HENDERSON LOGGIE; KPMG; MAZARS; RSM; RSM UK AUDIT; SCOTT-MONCRIEFF; WYLIE & BISSET |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and 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=MAY478712

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY478712
  Audit Services - Lot 3

## Notice URLs

- http://
- http://www.apuc-scot.ac.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000732439

## 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-r6ebe6-0000732439. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000732439.json.