---
title: "P26-0044 External Audit Services"
ocid: "ocds-r6ebe6-0000816188"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816188"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816188.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816188.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH ENTERPRISE"
published: "2025-11-19"
---

# P26-0044 External Audit Services

Buyer: SCOTTISH ENTERPRISE  
Current stage: Award  
OCID: ocds-r6ebe6-0000816188

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816188)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000816188.json)

## Summary

See notice for full details.

## Notice

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.

### Lot Information

Lot 1

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.. Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543917 |
| 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 | Not specified |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 19 Nov 2025 |
| Submission deadline | 22 Dec 2025 |
| Future notice date | Not specified |
| Award date | 19 Nov 2025 |
| Contract period | 16 Feb 2026 - 30 Nov 2029 |
| Recurrence | 42 months |

## Values

| Field | Value |
| --- | --- |
| Tender value | £150,000 |
| Lots value | £150,000 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Cancelled |
| Lots status | Cancelled |
| Awards status | Unsuccessful |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH ENTERPRISE |
| Additional buyers | SCOTTISH GOVERNMENT |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 6HQ |
| 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 |

## 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
- 79212300 - Statutory audit services

## Release History

- 19 Nov 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543917
- 19 Nov 2025 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543921

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543917&idx=3
  19th November 2025 - P26-0044 External Audit Services - Climate Change Plan template
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543917&idx=4
  19th November 2025 - P26-0044 - CEST tool outcome
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543917&idx=5
  19th November 2025 - Appendix 2 - Monitoring Information form
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543917&idx=1
  19th November 2025 - P26-0044 External Audit Services Invitation to Tender document
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543917&idx=2
  19th November 2025 - P26-0044 External Audit Services - Appendix 1 Tender Response document
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543917
  P26-0044 External Audit Services - The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543921
  P26-0044 External Audit Services - The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.

## Notice URLs

- http://
- http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries
- http://www.publiccontractsscotland.gov.uk
- http://www.scottish-enterprise.com/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000816188
- https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-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-r6ebe6-0000816188. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000816188.json.