---
title: "P26-0044 External Audit Services"
ocid: "ocds-r6ebe6-0000816337"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816337"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816337.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816337.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH ENTERPRISE"
published: "2026-02-23"
---

# P26-0044 External Audit Services

Buyer: SCOTTISH ENTERPRISE  
Current stage: Award  
OCID: ocds-r6ebe6-0000816337

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## Summary

Scottish Enterprise has concluded the procurement process for External Audit Services concerning its subsidiary companies, marking the award and contract stage as complete. In a contract valued at £137,045, Thomson Cooper has been appointed the supplier, showcasing its competence in economic affairs as related to auditing services. This contract, effective from 10 February 2026, spans several subsidiaries, including the Glasgow Science Centre group of companies. Scottish Enterprise, functioning as the central purchasing body, facilitated this open procedure procurement to ensure detailed audit services are provided efficiently across variant subsidiaries. This initiative is aligned with the strategic procurement goals of Scottish Enterprise, situated in Glasgow (postcode G2 6HQ), within the region of UKM82. It was preceded by an active tender phase that ended on 22 December 2025 with the award period beginning on 23 December 2025.

The awarding of the contract presents substantial growth opportunities for businesses specialising in professional services, particularly in auditing and financial consulting. SMEs, like Thomson Cooper, stand to gain significantly from securing such contracts due to the comprehensive scope encompassing numerous subsidiaries of Scottish Enterprise. This tendering process underscored the competitive landscape, with a total of seven bids received, of which five were from SMEs. The open procurement method employed ensures a transparent and accessible platform for businesses looking to establish or expand their operational footprint in the financial services sector, with electronic submissions facilitating participation. Companies adept in climate-related services also benefit from this tender, as response processes include returning completed Climate Change Plan templates, further broadening the scope of engagement for diverse entities seeking partnership with governmental bodies.

## 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=FEB550129 |
| Notice type | PCS Notice - Website Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 23 Feb 2026 |
| Submission deadline | 22 Dec 2025 |
| Future notice date | Not specified |
| Award date | 10 Feb 2026 |
| 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 | £137,045 |

## Status

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

## 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 |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | THOMSON COOPER |

## 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

- 23 Feb 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550129
- 19 Nov 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543922

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543922&idx=1
  19th November 2025 - P26-0044 External Audit Services Invitation to Tender document
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543922&idx=2
  19th November 2025 - P26-0044 Appendix 1 Tender Response document
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543922&idx=3
  19th November 2025 - P26-0044 Climate Change Plan template
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543922&idx=4
  19th November 2025 - P26-0044 Appendix 2 Monitoring Information form
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV543922&idx=5
  19th November 2025 - P26-0044 CEST Tool outcome
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543922
  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=FEB550129
  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-r6ebe6-0000816337
- https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-sheriff-court-and-justice-of-the-peace-court
- https://www.scottish-enterprise.com/help/contact-us

## 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-r6ebe6-0000816337. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000816337.json.