---
title: "Cairn Housing Association: External Audit Services 2025-26"
ocid: "ocds-r6ebe6-0000806865"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000806865"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000806865.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000806865.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "CAIRN HOUSING ASSOCIATION"
published: "2026-02-27"
---

# Cairn Housing Association: External Audit Services 2025-26

Buyer: CAIRN HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-r6ebe6-0000806865

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## Summary

The Cairn Housing Association in Edinburgh has concluded the procurement process for external audit services for the 2025-26 fiscal year. This contract involved a thorough assessment and verification of financial statements and internal controls for Cairn Housing Association and Pentland Community Enterprise. The procurement, carried out using an open procedure, aimed to ensure accuracy, reliability, and adherence to applicable accounting standards. The main category is services within the housing and community amenities sector. The contract, awarded to Azets Technology Solutions Limited for £43,000, was signed on 9 October 2025, ensuring transparency in financial reporting across mainland Scotland, primarily focusing on their Edinburgh office.

This tender presents substantial opportunities for businesses specializing in financial services and auditing. As Cairn Housing Association is a central purchasing body, companies with expertise in housing finance and controls will find this an advantageous opportunity to showcase their capabilities and grow their portfolio. Additionally, with Cairn's commitment to robust financial management, businesses proficient in high-standard financial audits, particularly those with sector-specific knowledge and competitive pricing strategies, are well-positioned to succeed in such contracts. The contract period also includes provisions for potentially extending into fourth and fifth years, offering potential for prolonged engagement with a reputable housing association based in Scotland.

## Notice

External audit services to provide independent, third-party assessment of Cairn Housing Association's and Pentland Community Enterprise's financial statements and internal controls to ensure: -Financial statements are prepared according to applicable accounting standards -Financial controls are sufficiently robust to prevent errors and detect fraud -Financial data is accurate and reliable -External audit reports provide a "true and fair" view of the Association's financial performance, including recommendations for improvements to systems, processes, internal controls, reporting procedures and / or data analysis techniques -External audit reports presented to the Board and Housing Regulator provide an independent assessment of the Association's financial statements and internal controls

### Lot Information

Lot 1

As per appended invitation to tender.

Renewal: Mutually agreed extension into fourth and fifth years (3+1+1 years)

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550617 |
| 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 | 27 Feb 2026 |
| Submission deadline | 29 Aug 2025 |
| Future notice date | Not specified |
| Award date | 9 Oct 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £43,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | CAIRN HOUSING ASSOCIATION |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH7 4GH |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Leith Walk |
| Westminster constituency | Edinburgh North and Leith |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | AZETS TECHNOLOGY SOLUTIONS |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 27 Feb 2026 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550617
- 8 Aug 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG536640

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=AUG536640&idx=1
  8th August 2025 - Tender Documents
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG536640
  Cairn Housing Association: External Audit Services 2025-26 - External audit services to provide independent, third-party assessment of Cairn Housing Association's and Pentland Community Enterprise's financial statements and internal controls to ensure: -Financial statements are prepared according to applicable accounting standards -Financial controls are sufficiently robust to prevent errors and detect fraud -Financial data is accurate and reliable -External audit reports provide a "true and fair" view of the Association's financial performance, including recommendations for improvements to systems, processes, internal controls, reporting procedures and / or data analysis techniques -External audit reports presented to the Board and Housing Regulator provide an independent assessment of the Association's financial statements and internal controls
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550617
  Cairn Housing Association: External Audit Services 2025-26 - External audit services to provide independent, third-party assessment of Cairn Housing Association's and Pentland Community Enterprise's financial statements and internal controls to ensure: -Financial statements are prepared according to applicable accounting standards -Financial controls are sufficiently robust to prevent errors and detect fraud -Financial data is accurate and reliable -External audit reports provide a "true and fair" view of the Association's financial performance, including recommendations for improvements to systems, processes, internal controls, reporting procedures and / or data analysis techniques -External audit reports presented to the Board and Housing Regulator provide an independent assessment of the Association's financial statements and internal controls

## Notice URLs

- http://
- http://www.cairnha.com
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000806865
- 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-r6ebe6-0000806865. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000806865.json.