---
title: "Gardeen Housing Association External Audit 2026"
ocid: "ocds-r6ebe6-0000816483"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816483"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816483.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816483.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "GARDEEN HOUSING ASSOCIATION"
published: "2026-03-06"
---

# Gardeen Housing Association External Audit 2026

Buyer: GARDEEN HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-r6ebe6-0000816483

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816483)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000816483.json)

## Summary

The procurement process, concerning the Gardeen Housing Association External Audit Services for 2026, involves Gardeen Housing Association, located in Glasgow, as the buying organisation. This contract falls within the industry category of Housing and Community Amenities. It employs an open procurement method, with submissions expected electronically via the PCS postbox facility. The procurement stage is currently at the award phase, following completion of the tender stage, and the contract was signed on 6th March 2026. The audit contract addresses the financial statements audit and corporation tax returns due to the association's charitable status. The location for service delivery is Barlanark, within the UKM82 region of Glasgow. 

This tender offers significant opportunities for firms specialising in external audit services, particularly those proficient in managing audits for housing associations with charitable status. The contract period runs from 1st April 2026 to 31st March 2031, with potential annual renewals subject to performance, extending up to 2033. Small and medium-sized enterprises (SMEs) took part in electronic submissions, highlighting an engaging opportunity for agile firms. The requirements are tailored for businesses with audit qualifications, professional indemnity insurance, and quality control procedures, making it ideal for auditor firms with robust regulatory expertise and a focus on community amenities.

## Notice

The successful Candidate will be responsible for the provision of External Audit Services to be undertaken for the Employer, as detailed in the Description of Services & Requirements (refer Schedule 2) which in summary includes the following: Annual audit of the financial statements for the Association in accordance with the relevant regulatory and financial standards. Attendance at meetings with staff and committee members by a senior member of your audit team and at the Association's Annual General Meeting to present the draft audit and financial statements. Completion of any Corporation Tax returns (Gardeen HA has charitable status). Any ad hoc associated financial queries that may arise during the year.

### Lot Information

Lot 1

The tender documents comprise the SPD document available via the SPD Module in the Contract Notice on PCS; the Tender Document (ref 6426, contract & tender pricing document); and the Tender Quality Questionnaire [TQQ]. The tender documents evaluated will comprise the SPD, your quality score for the TQQ; and the Tender Sum stated on the Form of Tender. The submitted SPD will be assessed as a pass or fail to identify consultants who meet the criteria. Only those consultants who achieve an SPD pass will have their tender quality and cost considered/ evaluated The criteria for scoring will be to reach a total percentage score as follows: Price (tender sum)- deducting 1% from 100 for every percentage point each tender sum is in excess of the lowest tender sum, prior to weighting. Quality- out of 100 for your TQQ submission, ranked in relation to the other candidates. The candidates will be scored relative to each other (best answer scoring highest), based on the Employer's individual aspirations/ requirements and the information provided by the candidate(s).. Refer to the 'Instructions to Consultants' at pages 3-11 of the Tender Document

Renewal: The initial contract period will be on or after 1st April 2031 to 31st March 2033, reviewable annually subject to satisfactory performance, with options to extend the contract solely at the Employer's discretion on an annual basis thereafter to 31st March 2033.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551205 |
| 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 | 6 Mar 2026 |
| Submission deadline | 22 Dec 2025 |
| Future notice date | Not specified |
| Award date | 6 Mar 2026 |
| Contract period | 1 Apr 2026 - 31 Mar 2031 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £9,300 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | GARDEEN HOUSING ASSOCIATION |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G33 4UD |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | East Centre |
| Westminster constituency | Glasgow North East |
| Delivery location | TLM82 Glasgow City |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | CT |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 6 Mar 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551205
- 21 Nov 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV544034

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV544034&idx=1
  21st November 2025 - Tender Document
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV544034&idx=2
  21st November 2025 - Form of Tender
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=NOV544034&idx=3
  21st November 2025 - Tender Quality Questionnaire
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV544034
  Gardeen Housing Association External Audit 2026 - The successful Candidate will be responsible for the provision of External Audit Services to be undertaken for the Employer, as detailed in the Description of Services & Requirements (refer Schedule 2) which in summary includes the following: Annual audit of the financial statements for the Association in accordance with the relevant regulatory and financial standards. Attendance at meetings with staff and committee members by a senior member of your audit team and at the Association's Annual General Meeting to present the draft audit and financial statements. Completion of any Corporation Tax returns (Gardeen HA has charitable status). Any ad hoc associated financial queries that may arise during the year.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551205
  Gardeen Housing Association External Audit 2026 - The successful Candidate will be responsible for the provision of External Audit Services to be undertaken for the Employer, as detailed in the Description of Services & Requirements (refer Schedule 2) which in summary includes the following: Annual audit of the financial statements for the Association in accordance with the relevant regulatory and financial standards. Attendance at meetings with staff and committee members by a senior member of your audit team and at the Association's Annual General Meeting to present the draft audit and financial statements. Completion of any Corporation Tax returns (Gardeen HA has charitable status). Any ad hoc associated financial queries that may arise during the year.

## Notice URLs

- http://
- http://www.gardeen.org.uk
- http://www.publiccontractsscotland.gov.uk
- http://www.scotcourts.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000816483

## 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-r6ebe6-0000816483. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000816483.json.