---
title: "Provision of External Audit Services"
ocid: "ocds-r6ebe6-0000779231"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000779231"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000779231.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000779231.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "LOCHALSH AND SKYE HOUSING ASSOCIATION"
published: "2025-01-08"
---

# Provision of External Audit Services

Buyer: LOCHALSH AND SKYE HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-r6ebe6-0000779231

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## Summary

The Lochalsh and Skye Housing Association has concluded a public procurement process for the provision of external audit services, covering the period from 2024 to 2027. The contract, awarded through an open procedure, involves the auditing of the Association's financial statements to ensure proper use of funds according to auditing standards. This tender, classified under the industry category "Housing and community amenities" (CPV code 79212000), is valued at £63,000 GBP. The procurement process, which concluded with the contract's signing on 26 November 2024, pertains to services to be delivered in Portree, Isle of Skye (IV51 9EW).

The awarded contract presents significant opportunities for business growth, particularly for firms specialising in audit and financial services. Companies able to navigate and fulfil the rigorous examination of accounts and underlying records will find this tender advantageous. Large auditing firms, such as RSM UK Audit LLP, which won the tender, are well-suited for this contract due to their extensive resources and expertise. Additionally, the procurement's transparent and open nature ensures an equitable chance for businesses to compete and showcase their capabilities in delivering high-quality audit services.

## Notice

Invitation to tender - External Audit Service 2024 to 2027

### Lot Information

Lot 1

LSHA wishes to arrange a formal contract for the provision of External Audit Services, commencing in December 2024. The purpose of the External Audit service is to report on the Association's Financial Statements. In order to reach their opinion and to report on the appropriate use of funds it is the responsibility of external audit to carry out such examination of the accounts, underlying records and control systems as are necessary to reach their opinion. Their duties will be in accordance with advice set out in the code of audit practice and the Auditing Practices Board's auditing standards.

Renewal: Contract may be extended for 2 additional years upon agreement on costs and performance.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN521274 |
| 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 | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 8 Jan 2025 |
| Submission deadline | 25 Oct 2024 |
| Future notice date | Not specified |
| Award date | 26 Nov 2024 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £45,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £63,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | LOCHALSH AND SKYE HOUSING ASSOCIATION |
| Locality | ISLE OF SKYE |
| Post town | Inverness |
| Postcode | IV51 9EW |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Highland |
| Electoral ward | Eilean á Chèo |
| Westminster constituency | Inverness, Skye and West Ross-shire |
| Delivery location | TLM63 Lochaber, Skye and Lochalsh, Arran and Cumbrae, and Argyll and Bute |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | RSM UK AUDIT |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 8 Jan 2025 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN521274
- 1 Oct 2024 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT515283

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=OCT515283&idx=1
  1st October 2024 - ITT document
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT515283
  Provision of External Audit Services - Invitation to tender - External Audit Service 2024 to 2027
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN521274
  Provision of External Audit Services - Invitation to tender - External Audit Service 2024 to 2027

## Notice URLs

- http://
- http://www.lsha.co.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000779231
- https://www.publiccontractsscotland.gov.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-r6ebe6-0000779231. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000779231.json.