---
title: "Accounting Technical Support"
ocid: "ocds-r6ebe6-0000814877"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000814877"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000814877.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000814877.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "HIGHLANDS AND ISLANDS ENTERPRISE"
published: "2025-11-28"
---

# Accounting Technical Support

Buyer: HIGHLANDS AND ISLANDS ENTERPRISE  
Current stage: Tender  
OCID: ocds-r6ebe6-0000814877

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000814877.json)

## Summary

See notice for full details.

## Notice

HIE is looking to supplement its own internal knowledge with specialist advice on certain topics. The advice given must reflect the Government Financial Reporting Manual (FReM} and HM Treasury Consolidated Budget Guidance. Key activities include: 1. Review of pension reports from our pension advisors - Employees participate in the HIE pension scheme and a Local Government Pension Scheme (annually) 2. Review of the pension lead schedule and disclosures for HIE and the group (annually) 3. Provision of specific advice in respect of IFRS 16 (Leases) (as required) 4. Provision of advice in respect of other IFRS and IAS (as required 5. Provision of advice in respect of consolidation adjustments as required (as required) 6. Other technical accounting advice on specific matters as required (as required)

### Lot Information

Lot 1

This Framework will also be available for use by Wave Energy Scotland (WES), Orkney Research and Innovation Campus (ORIC), HIE Ventures SC156337 and HIE Orkney SC126871 or by any other Contracting Authority wholly or partly under the control of, or funded by HIE, (subject to case-by-case approval by HIE). Other organisations entitled to benefit from the framework will enter into a direct contract with the supplier on the same terms and conditions as those applying between HIE and the supplier. The 3 year budget currently available to deliver this service is between GBP70k - GBP90k (excluding VAT). It is expected that the total value of the Framework, including all extensions will be between GBP100k - GBP120k.. Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulations 8, 9 and 10 of The Procurement (Scotland) Regulations 2016.

Options: HIE may modify this contract with regard to demand and budgetary availability or where HIE's strategic focus changes as a result of changes in Scottish Government policy or as a result of a direction given to them by the Scottish Government. This may result in amendments to requirements under the contract including but not limited to: - additional number of days support required - reduction in the number of days support required - addition of similar Services

Renewal: It is expected that these services will be required from 1st April 2026 for an initial period of 3 years, unless terminated in accordance with the provisions of the Framework agreement, with HIE having the option to extend for 1 year following the Initial Term.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV544475 |
| Notice type | PCS Notice - Website Contract Notice |
| Procurement type | Framework |
| 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 | 28 Nov 2025 |
| Submission deadline | 21 Jan 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | HIE reserves the right to re-tender for these services upon termination of the framework or at the end of the Framework, including any extension period. |

## 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 | HIGHLANDS AND ISLANDS ENTERPRISE |
| Additional buyers | ORKNEY RESEARCH AND INNOVATION CAMPUS LLP; WAVE ENERGY SCOTLAND LIMITED |
| Locality | INVERNESS |
| Post town | Inverness |
| Postcode | IV2 5NA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Highland |
| Electoral ward | Inverness South |
| Westminster constituency | Inverness, Skye and West Ross-shire |
| Delivery location | TLM6 Highlands and Islands |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services

## Release History

- 28 Nov 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV544475

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV544475
  Accounting Technical Support - HIE is looking to supplement its own internal knowledge with specialist advice on certain topics. The advice given must reflect the Government Financial Reporting Manual (FReM} and HM Treasury Consolidated Budget Guidance. Key activities include: 1. Review of pension reports from our pension advisors - Employees participate in the HIE pension scheme and a Local Government Pension Scheme (annually) 2. Review of the pension lead schedule and disclosures for HIE and the group (annually) 3. Provision of specific advice in respect of IFRS 16 (Leases) (as required) 4. Provision of advice in respect of other IFRS and IAS (as required 5. Provision of advice in respect of consolidation adjustments as required (as required) 6. Other technical accounting advice on specific matters as required (as required)

## Notice URLs

- http://www.hie.co.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000814877
- https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
- https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=814877
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=814877
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx
- https://www.scotcourts.gov.uk/the-courts/court-locations/inverness-sheriff-court-and-justice-of-the-peace-court

## 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-r6ebe6-0000814877. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000814877.json.