---
title: "Provision of External Audit Services"
ocid: "ocds-r6ebe6-0000801793"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000801793"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000801793.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000801793.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "CALEDONIA HOUSING ASSOCIATION"
published: "2025-11-04"
---

# Provision of External Audit Services

Buyer: CALEDONIA HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-r6ebe6-0000801793

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## Summary

Caledonia Housing Association is currently in the procurement stage for a contract titled "Provision of External Audit Services," primarily concerning the housing and community amenities sector. The organisation, based in Perth, Scotland, seeks to appoint an experienced external auditor for an initial term of three years with a potential extension of two years, contingent on performance. The tender is being conducted through an open procedure, with electronic submissions accepted until 17th July 2025. The procurement process formally initiated on 16th June 2025, and the contract, valued at £300,000, covers services across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire, with the award period commencing on 18th July 2025.

This tender presents ample opportunities for businesses specialising in auditing services, especially those with expertise in statutory audits and advisory roles in accounting standards and legislative changes. Companies that are registered or statutory auditors under the Companies Act 2006 and meet the minimum turnover requirement of £120,000 are particularly well-positioned to bid. Engaging in this contract could significantly enhance a company's portfolio within the public sector, providing exposure and potential for future collaborations or renewals, given the contract's possible extension upon satisfactory performance. Businesses that focus on delivering community benefits will find this contract appealing, as such commitments are integrally evaluated within the quality assessment.

## Notice

Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland's leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire. Following a competitive tender process, the Group has appointed RSM UK Audit LLP as external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.

### Lot Information

Lot 1

The appointed auditor will be responsible for auditing the Group's annual financial statements and providing related advisory services, including technical guidance on accounting standards, taxation matters, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit & Risk Management Committee as required.

Renewal: 24 months optional extension available subject to satisfactory performance

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV542700 |
| Notice type | OJEU - F3 - 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 | 4 Nov 2025 |
| Submission deadline | 17 Jul 2025 |
| Future notice date | Not specified |
| Award date | 1 Oct 2025 |
| Contract period | Not specified |
| Recurrence | After 5 years |

## Values

| Field | Value |
| --- | --- |
| Tender value | £300,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £149,135 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | CALEDONIA HOUSING ASSOCIATION |
| Locality | PERTH |
| Post town | Perth |
| Postcode | PH2 0PA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM02 Perth and Kinross, and Stirling |
| Local authority | Perth and Kinross |
| Electoral ward | Perth City South |
| Westminster constituency | Perth and Kinross-shire |
| Delivery location | TLM Scotland |

## 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

- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212200 - Internal audit services
- 79212300 - Statutory audit services

## Release History

- 4 Nov 2025 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV542700
- 16 Jun 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN532646

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN532646&idx=1
  16th June 2025 - ITT Section A
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN532646&idx=2
  16th June 2025 - ITT Section B
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN532646&idx=3
  16th June 2025 - Appendix 1- Commercial Pricing Schedule
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN532646&idx=4
  16th June 2025 - Draft Terms and Conditions
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN532646
  Provision of External Audit Services - Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland's leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire. We are seeking to appoint a suitably qualified external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV542700
  Provision of External Audit Services - Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland's leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire. Following a competitive tender process, the Group has appointed RSM UK Audit LLP as external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.

## Notice URLs

- http://
- http://www.caledoniaha.co.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000801793
- 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-r6ebe6-0000801793. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000801793.json.