---
title: "Audit and Tax Services"
ocid: "ocds-r6ebe6-0000746196"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000746196"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000746196.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000746196.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "APUC LIMITED"
published: "2024-09-23"
---

# Audit and Tax Services

Buyer: APUC LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000746196

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000746196.json)

## Summary

The procurement process led by APUC Limited aims to secure contractors for the provision of Audit and Tax Services encompassing a wide range of clients, including higher and further education institutions, NHS National Procurement, Scotland Excel, and various Scottish Government bodies. The categories of services cover internal and external audits, as well as tax services for organisations with annual turnover values divided into multiple bands, starting from less than 25 million GBP to over 200 million GBP. The procurement process follows an open procedure, and the contract duration is for 1080 days with the possibility of extension based on performance. Key dates include the latest contract award of 23rd September 2024 and initial tender submission deadline on 10th November 2023. The locations for service delivery are primarily within the UK, particularly Scotland.

This tender represents significant opportunities for businesses specialising in audit and tax services, providing a substantial market scope given the range of eligible institutions across various sectors. Large firms with robust supply chain management and the capacity to meet high turnover service demands are well-suited to bid for these contracts. Additionally, SMEs can find opportunities in specific service bands geared towards smaller turnover values. Firms capable of meeting the demanding insurance and financial stability requirements stand to gain long-term engagements and establish substantial regional presences through these lucrative framework agreements.

## Notice

The Authority was seeking Contractor(s) for the provision of Audit and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Care Inspectorate/Scottish Social Services Council Childrens Hearings Scotland Crown Estate Scotland Highlands and Islands Enterprise Historic Environment Scotland Jobs & Business Glasgow National Library of Scotland NatureScot Royal Botanic Gardens Edinburgh SASA Scottish Childrens Reporters Administration Scottish Fire and Rescue Service SportScotland

### Lot Information

Tax Services - UK all taxes

Tax Services- UK all taxes for Purchaser body.

Renewal: The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued requirement

Tax Services - UK and International all taxes

Tax Services - UK and International all taxes for Purchaser body

Renewal: The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued requirement

Internal Audit 200M GBP

Renewal: The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued requirement

External Audit 200M GBP

Renewal: The Authority reserves the right to extend the Framework Agreement for a further 1 x 12 month periods subject to satisfactory performance and continued requirement

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514762 |
| Notice type | OJEU - F20 - Modification Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large, SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 23 Sep 2024 |
| Submission deadline | 10 Nov 2023 |
| Future notice date | Not specified |
| Award date | 9 Feb 2024 |
| Contract period | Not specified |
| Recurrence | 36-40 month |

## Values

| Field | Value |
| --- | --- |
| Tender value | £8,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £1,400,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| 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 | 13 |
| Supplier names | ANDERSON ANDERSON & BROWN; ARMSTRONG WATSON; AZETS HOLDINGS; BDO; CHIENE + TAIT; ERNST & YOUNG LLP (EY; GRANT THORNTON; HENDERSON LOGGIE; KPMG; PRICEWATERHOUSECOOPERS; RSM UK AUDIT; RSM UK TAX AND ACCOUNTING; WBG SERVICES |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212200 - Internal audit services
- 79212300 - Statutory audit services
- 79221000 - Tax consultancy services

## Release History

- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514762
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514760
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514759
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514758
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514756
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514757
- 23 Sep 2024 at 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514755
- 23 Jul 2024 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510439
- 5 Oct 2023 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT489979

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT489979
  Audit and Tax Services - The Authority is seeking Contractor(s) for the provision of Audit and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Care Inspectorate/Scottish Social Services Council Childrens Hearings Scotland Crown Estate Scotland Highlands and Islands Enterprise Historic Environment Scotland Jobs & Business Glasgow National Library of Scotland NatureScot Royal Botanic Gardens Edinburgh SASA Scottish Childrens Reporters Administration Scottish Fire and Rescue Service SportScotland
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510439
  Audit and Tax Services - The Authority was seeking Contractor(s) for the provision of Audit and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including: Care Inspectorate/Scottish Social Services Council Childrens Hearings Scotland Crown Estate Scotland Highlands and Islands Enterprise Historic Environment Scotland Jobs & Business Glasgow National Library of Scotland NatureScot Royal Botanic Gardens Edinburgh SASA Scottish Childrens Reporters Administration Scottish Fire and Rescue Service SportScotland
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514762
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514760
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514759
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514758
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514757
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514756
  Audit and Tax Services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514755
  Audit and Tax Services

## Notice URLs

- http://
- http://ucsp.ac.uk/
- http://www.apuc-scot.ac.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000746196
- https://www.publictendersscotland.publiccontractsscotland.gov.uk
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html

## 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-r6ebe6-0000746196. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000746196.json.