---
title: "DED - Commercial Advisor Framework 2"
ocid: "ocds-r6ebe6-0000789734"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000789734"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000789734.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000789734.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH GOVERNMENT"
published: "2025-11-19"
---

# DED - Commercial Advisor Framework 2

Buyer: SCOTTISH GOVERNMENT  
Current stage: Award  
OCID: ocds-r6ebe6-0000789734

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## Summary

The Scottish Government, based in Glasgow, has initiated the tender process for the "DED - Commercial Advisor Framework 2," aiming to establish a contractual partnership to provide comprehensive advisory services. This competitive procurement, under the open procedure method, targets industry categories involving economic affairs and general public services. The tender is currently active, with a submission deadline by 25th July 2025. Primarily conducted through electronic submissions, this process aims to secure expert strategic, financial, and commercial advisory services across various sectors, including due diligence, market analysis, and financial governance, for multiple government interventions and transactions within the UK region, specifically Scotland.

This tender represents a significant business opportunity, particularly for firms specializing in multifaceted advisory roles, such as accountancy and financial management, commercial advisory services, and economic market analysis. With an estimated framework value of £10 million, expandable to £15 million, businesses can leverage this opportunity for growth by providing expert solutions and engaging in a programme that contributes to diverse governmental initiatives and interventions. Companies with capabilities in restructuring, merger analysis, and financial due diligence are well-positioned to benefit from the Framework Agreement, which seeks to engage up to six service providers, opening avenues for long-term engagement and collaboration with the Scottish Government.

## Notice

SCOPE OF REQUIREMENTS The scope of work will comprise of standard due diligence and financial governance. This is what will be termed 'core' work representing ongoing business activities of advice, guidance, reporting, engagement with the business, meetings and costing on a planned, regular programme. The second part relates to cases where we consider that more complex analysis will be required and that appropriate time and rates are proportionate for this activity. Core Scope Provision of advisory services as may be required to provide expert strategic, financial and commercial advice in respect of core services: Advice & guidance Analysis Reporting Work across all sectors of industry Meetings and costing on a planned regular programme. Additional Scope The Scottish Government require the Service Provider to be able to provide all services outlined below across a range of possible intervention, investment or funding structures, including debt, guarantees, grants and equity: Financial/Commercial due diligence. Analysis and reports on potential mergers or acquisitions and disposal of assets, Insolvency, restructuring and turnaround advice Specialist economic and market technical expertise relevant to government Market analysis of relevant sectors, including those strategic to Scotland Options Appraisal in line with the principles of HMT Green Book Evaluation exercises in line with the principles of HMT Magenta Book Strategic and commercial advice in respect of exit strategies for Scottish Government interventions Financial Accounting assessments Company valuations Counterparty due diligence, addressing financial, commercial and reputational risks Economic impact assessments Commercial market operator assessment in support of a wider subsidy control assessment, working with appointed legal advisors and Scottish Government's Legal Directorate and Subsidy Control Division. This will include appropriate pricing of any financial instruments to be applied to the transaction. Undertaking a sale and marketing process for existing investments, including marketing the business for sale, engaging with prospective purchasers and negotiating commercial heads of terms Forensic accounting assessments. The Scottish Government require the Service Provider to provide all services outlined above for all noted transaction and intervention types. Should the Service Provider require the use of sub-contractor to fulfil the requirements this should be noted in the Tenderer's Single Procurement Documents (SPD) and Technical response. Further details of the required services are detailed in Annex

### Lot Information

Commercial Advisor Framework 2

The aim of the Framework Agreement is to establish a timely, efficient and effective mechanism to conduct a range of due diligence on commercial entities and companies in difficulty to inform decision making. Due diligence assignments will encompass a wide range of activities including financial analysis, market information and risk assessment to inform the viability of companies facing challenges and assess the likelihood of a successful outcome. It is envisaged that the appointed Service Providers will be multi-disciplinary agencies or consortia offering a range of integrated professional services including but not limited to: accountancy/financial management, and tax advice, commercial advisory services, restructuring and turnaround specialisms, specialist technical expertise such as economic and market analysis and other considerations including impacts of Subsidy Control (formerly State Aid).. A maximum of 6 Service Providers will be appointed to the Framework Agreement.

Renewal: Option to extend for 1 year plus 1 additional year to a maximum of 4 years.

Commercial Advisor Framework 2

The purpose of this Prior Information Notice is to give advance notice of our intentions to the market. The Scottish Government is currently conducting internal engagement with policy areas and key stakeholders to determine the lotting structure of the Framework agreement. Please record your interest in this notice and you will automatically receive updates as we progress.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543878 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 19 Nov 2025 |
| Submission deadline | 25 Jul 2025 |
| Future notice date | 17 Mar 2025 |
| Award date | 31 Oct 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £10,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £15,000,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH GOVERNMENT |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 8LU |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 6 |
| Supplier names | DELOITTE; FRP ADVISORY; GRANT THORNTON; INTERPATH; PRICEWATERHOUSECOOPERS; TENEO RESTRUCTURING |

## CPV Codes

### Divisions

- 66 - Financial and insurance services
- 72 - IT services: consulting, software development, Internet and support
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 66171000 - Financial consultancy services
- 72221000 - Business analysis consultancy services
- 79412000 - Financial management consultancy services

## Release History

- 19 Nov 2025 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543878
- 30 May 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY531430
- 12 Feb 2025 at 00:00 - Planning - OJEU - F1 - Prior Information Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB523737

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB523737&idx=5
  17th April 2025 - Update on Commercial Advisor ITT
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB523737&idx=4
  28th February 2025 - Commercial Advisor Information Event Q&A 26 Feb 2025
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB523737&idx=3
  28th February 2025 - Commercial Advisor Information Event Presentation 26 Feb 2025
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB523737&idx=2
  14th February 2025 - Commercial Advisor Framework 2 - Information Event Registration Form.
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB523737&idx=1
  12th February 2025 - Commercial Advisor Framework 2 - Request for Information
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB523737
  Commercial Advisor Framework 2 - The Strategic Commercial Assets Division in Scottish Government wish to invite Commercial Consultancy Advisors and Commercial Accountancy firms to register their interest in this framework agreement to support the provision of commercial advisors to provide independent Commercial advice. The specific detail of the framework is to be developed, the expected activities would be: - to perform financial/commercial due diligence in relation to potential Government interventions. To analyse data producing independent reports which make recommendations to support advice to Ministers on the appropriate and proportionate level of intervention required. - to provide advice and recommendations on mergers, acquisitions and disposal of assets - to provide forensic accounting assessments advice and recommendations on specific bespoke requests developing reports as required - to provide insolvency, restructuring and turnaround services and advice - to provide specialist economic and market technical expertise relevant to government, including commercial market operator assessments which, alongside legal advice, underpin subsidy control advice. - to provide ongoing market analysis of sectors in financial difficulty and provide risk assessment of companies facing financial challenges - to conduct HMT Green Book Options Appraisal evaluation exercises and provide specialist independent expert advice on Scottish Government interventions - to develop exit strategies for Scottish Government interventions and make recommendations based on outcomes analysis. - to perform Financial Accounting assessments where required to support statutory disclosure requirements - to perform company valuations - to perform forensic accounting assessments All information, including the indicative framework value, published in this Prior Information Notice is subject to change. The Scottish Government is currently engaging with internal policy areas and key stakeholders to finalise the Specifications for this requirement. Further updates and engagement with the market will take place in due course. The Scottish Government reserve the right not to proceed at any point with the procurement and award of this Framework Agreement.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY531430
  DED - Commercial Advisor Framework 2 - SCOPE OF REQUIREMENTS The scope of work will comprise of standard due diligence and financial governance. This is what will be termed 'core' work representing ongoing business activities of advice, guidance, reporting, engagement with the business, meetings and costing on a planned, regular programme. The second part relates to cases where we consider that more complex analysis will be required and that appropriate time and rates are proportionate for this activity. Core Scope Provision of advisory services as may be required to provide expert strategic, financial and commercial advice in respect of core services: Advice & guidance Analysis Reporting Work across all sectors of industry Meetings and costing on a planned regular programme. Additional Scope The Scottish Government require the Service Provider to be able to provide all services outlined below across a range of possible intervention, investment or funding structures, including debt, guarantees, grants and equity: Financial/Commercial due diligence. Analysis and reports on potential mergers or acquisitions and disposal of assets, Insolvency, restructuring and turnaround advice Specialist economic and market technical expertise relevant to government Market analysis of relevant sectors, including those strategic to Scotland Options Appraisal in line with the principles of HMT Green Book Evaluation exercises in line with the principles of HMT Magenta Book Strategic and commercial advice in respect of exit strategies for Scottish Government interventions Financial Accounting assessments Company valuations Counterparty due diligence, addressing financial, commercial and reputational risks Economic impact assessments Commercial market operator assessment in support of a wider subsidy control assessment, working with appointed legal advisors and Scottish Government's Legal Directorate and Subsidy Control Division. This will include appropriate pricing of any financial instruments to be applied to the transaction. Undertaking a sale and marketing process for existing investments, including marketing the business for sale, engaging with prospective purchasers and negotiating commercial heads of terms Forensic accounting assessments. The Scottish Government require the Service Provider to provide all services outlined above for all noted transaction and intervention types. Should the Service Provider require the use of sub-contractor to fulfil the requirements this should be noted in the Tenderer's Single Procurement Documents (SPD) and Technical response. Further details of the required services are detailed in Annex
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543878
  DED - Commercial Advisor Framework 2 - SCOPE OF REQUIREMENTS The scope of work will comprise of standard due diligence and financial governance. This is what will be termed 'core' work representing ongoing business activities of advice, guidance, reporting, engagement with the business, meetings and costing on a planned, regular programme. The second part relates to cases where we consider that more complex analysis will be required and that appropriate time and rates are proportionate for this activity. Core Scope Provision of advisory services as may be required to provide expert strategic, financial and commercial advice in respect of core services: Advice & guidance Analysis Reporting Work across all sectors of industry Meetings and costing on a planned regular programme. Additional Scope The Scottish Government require the Service Provider to be able to provide all services outlined below across a range of possible intervention, investment or funding structures, including debt, guarantees, grants and equity: Financial/Commercial due diligence. Analysis and reports on potential mergers or acquisitions and disposal of assets, Insolvency, restructuring and turnaround advice Specialist economic and market technical expertise relevant to government Market analysis of relevant sectors, including those strategic to Scotland Options Appraisal in line with the principles of HMT Green Book Evaluation exercises in line with the principles of HMT Magenta Book Strategic and commercial advice in respect of exit strategies for Scottish Government interventions Financial Accounting assessments Company valuations Counterparty due diligence, addressing financial, commercial and reputational risks Economic impact assessments Commercial market operator assessment in support of a wider subsidy control assessment, working with appointed legal advisors and Scottish Government's Legal Directorate and Subsidy Control Division. This will include appropriate pricing of any financial instruments to be applied to the transaction. Undertaking a sale and marketing process for existing investments, including marketing the business for sale, engaging with prospective purchasers and negotiating commercial heads of terms Forensic accounting assessments. The Scottish Government require the Service Provider to provide all services outlined above for all noted transaction and intervention types. Should the Service Provider require the use of sub-contractor to fulfil the requirements this should be noted in the Tenderer's Single Procurement Documents (SPD) and Technical response. Further details of the required services are detailed in Annex

## Notice URLs

- http://
- http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries
- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
- http://www.scotcourts.gov.uk/the-courts/court-locations/edinburgh-sheriff-court-and-justice-of-the-peace-court
- http://www.scotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000789734
- 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-r6ebe6-0000789734. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000789734.json.