---
title: "Provision of External Audit & Tax Compliance Services"
ocid: "ocds-r6ebe6-0000777839"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000777839"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000777839.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000777839.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "GRAMPIAN HOUSING ASSOCIATION LTD"
published: "2024-09-12"
---

# Provision of External Audit & Tax Compliance Services

Buyer: GRAMPIAN HOUSING ASSOCIATION LTD  
Current stage: Tender  
OCID: ocds-r6ebe6-0000777839

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000777839)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000777839.json)

## Summary

See notice for full details.

## Notice

The provision of external audit and tax compliance services for the Grampian Group (including consolidated accounts and also accounts for two active subsidiaries). This contract will commence 1 January 2025 for an initial period of three years. This relates to the financial years ending 31 March 2025 through to 31 March 2028. There is also potential for an extension up to a further two years to the contract, at the discretion of the Grampian Group. Tenders are invited from external auditors with experience in the RSL sector. The procurement will follow the single stage, open procedure route.

### Lot Information

Lot 1

The contract is to provide external audit and tax compliance services for the Grampian Group and its two active subsidiaries for a period of three years commencing 1 January 2025 (relating to financial years ending 31 March 2025-31 March 2028), with the option to extend up to a further two years at Grampian's discretion. Tender submissions are invited from suitably qualified and experienced external auditors (see requirements in SPD and associated ITT documentation). The contract will follow the single stage, open procedure with submissions being selected on the basis of their responses contained in the SPD, and scored based on their Quality Method statement and pricing submission. Suppliers will be expected to have the capabiility, capacity, financial and economic standing and relevant sector experience to perform the contract. The contract will be awarded on the basis of Most economically advantageous tender, with specific evaluation criteria detailed within the ITT and contract documents.

Renewal: The contract will be awarded for an initial period of three years with the option to extend up to a further two years at Grampian's sole discretion. Renewal will be sought at the end of three years and if applicable, four and five years.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514171 |
| Notice type | OJEU - F2 - Contract Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 12 Sep 2024 |
| Submission deadline | 23 Oct 2024 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | January 2028 |

## Values

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

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | GRAMPIAN HOUSING ASSOCIATION LTD |
| Locality | ABERDEEN |
| Post town | Aberdeen |
| Postcode | AB10 1TD |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM5 North Eastern Scotland |
| ITL 3 | TLM50 Aberdeen City and Aberdeenshire |
| Local authority | Aberdeen City |
| Electoral ward | Midstocket/Rosemount |
| Westminster constituency | Aberdeen South |
| Delivery location | TLM5 North Eastern Scotland |

## CPV Codes

### Divisions

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

### Codes

- 79212100 - Financial auditing services

## Release History

- 12 Sep 2024 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514171

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=15
  16th September 2024 - Appendix D - Declaration
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=21
  16th September 2024 - Appendix D - Declaration Amendment due to typo
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=17
  16th September 2024 - Invitation to Tender - External Audit & Tax Compliance Services
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=20
  16th September 2024 - NB list of appendices updated to include financial statements for subsidiaries as well as GHA
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=19
  12th September 2024 - Appendix 4 (3 of 3) TLC Housing Maintenance Ltd - Financial Statements YE 31-3-24
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=18
  12th September 2024 - Appendix 4 (2 of 3) Kirkgate Developments Ltd Financial Statements YE 31-3-24
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=10
  12th September 2024 - Appendix 5 - Strategic Risk Register
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=11
  12th September 2024 - Appendix 7 - The Grampian Deal in Summary
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=12
  12th September 2024 - Appendix A - Company Information
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=13
  12th September 2024 - Appendix B - Pricing
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=14
  12th September 2024 - Appendix C - Quality Method Statement (QMS)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=16
  12th September 2024 - Appendix E - Anti-collusion Non-Canvassing and Conflict of Interest Statement
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=1
  12th September 2024 - Appendix 1 - Supply of Services Agreement (sample)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=2
  12th September 2024 - Appendix 2 - New supplier application form (sample)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=3
  12th September 2024 - Appendix 3 - GHA Structure - Exec Team (1 of 5)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=4
  12th September 2024 - Appendix 3 - Customer Services (2 of 5)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=5
  12th September 2024 - Appendix 3 - Asset Management & TLC (3 of 5)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=6
  12th September 2024 - Appendix 3 - Corporate Services (4 of 5)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=7
  12th September 2024 - Appendix 3 - Finance (5 of 5)
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=8
  12th September 2024 - Appendix 4 - GHA Ltd Financial Statements for 2023/24
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=SEP514171&idx=9
  12th September 2024 - Appendix 5 - Business Plan 2024-2028
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP514171
  Provision of External Audit & Tax Compliance Services - The provision of external audit and tax compliance services for the Grampian Group (including consolidated accounts and also accounts for two active subsidiaries). This contract will commence 1 January 2025 for an initial period of three years. This relates to the financial years ending 31 March 2025 through to 31 March 2028. There is also potential for an extension up to a further two years to the contract, at the discretion of the Grampian Group. Tenders are invited from external auditors with experience in the RSL sector. The procurement will follow the single stage, open procedure route.

## Notice URLs

- http://
- http://www.grampianhousing.co.uk/
- http://www.publiccontractsscotland.gov.uk
- http://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=777839
- http://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000777839
- https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
- https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=777839

## 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-r6ebe6-0000777839. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000777839.json.