---
title: "Audit of HIE Group Companies"
ocid: "ocds-r6ebe6-0000816874"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000816874"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816874.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000816874.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "HIGHLANDS AND ISLANDS ENTERPRISE"
published: "2026-04-03"
---

# Audit of HIE Group Companies

Buyer: HIGHLANDS AND ISLANDS ENTERPRISE  
Current stage: Award  
OCID: ocds-r6ebe6-0000816874

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## Summary

The procurement process conducted by Highlands and Islands Enterprise for auditing its group companies involves an open procedure aimed at providing annual audit services and consolidation into HIE's Consolidation Pack, along with preparing corporation tax returns. The procurement covers an initial three-year period starting from 1st April 2026, valued at GBP 157,350, with possible extensions up to a year. Located in Inverness, UKM6, this process falls under the services category with a focus on economic affairs. Despite already being in the award stage as of 3rd April 2026, key organisations such as Cairngorm Mountain (Scotland) Ltd and Wave Energy Scotland Limited were involved, with the contract actively awarded to Saffery Champness LLP as the supplier. The original tender demanded electronic submissions by 12th February 2026, highlighting substantial regional importance.

This contract presents significant growth opportunities for large firm involvement in public sector audits and financial compliance within the economic affairs sector. Businesses offering specialized audit services with proficiency in regional development and consolidated tax procedures are particularly well-suited to compete in such tenders. With the scope including changes in legislation and potential company mergers or dissolutions, staying abreast of regulatory policies will benefit firms looking to expand in this niche market. In particular, established firms like Saffery Champness LLP, located within the same region, were successfully positioned to leverage local insights and connections, advocating for potential future bidders who maintain expertise and adaptability in similar frameworks. Interested parties should prepare extensive, robust bids addressing community benefits and innovative frameworks to meet increasing industry demands.

## Notice

THIS IS A CONTRACT AWARD NOTICE AND AS SUCH THE PROCUREMENT PROCESS IS COMPLETE. HIE has appointed a supplier to deliver audit services for its group. HIE currently has five active group companies that require annual audits and consolidation into HIE's Consolidation Pack. In addition, the supplier will be responsible for preparing and submitting the annual corporation tax returns. The services are required from 1st April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term. The value of the initial 3-year period is GBP 157,350 (excluding VAT).

### Lot Information

Lot 1

This Framework will also be available for use by Cairngorm Mountain (Scotland) Ltd SC614703; HIE Orkney SC126871; HIE Ventures SC156337; Orkney Research and Innovation Campus (ORIC) SO306277; Wave Energy Scotland (WES) SC493764 as well as any other Contracting Authority wholly or partly under the control of, or funded by HIE, at any point during the term of this Framework (subject to case-by-case approval by HIE).. 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.

Options: In accordance with Regulation 72(1)(a) of the Public Contracts (Scotland) Regulations 2015, HIE reserves the right to make changes to the volume, scope or location of the Services to be supplied under the Framework following a review of the Services by HIE, particularly with regard to demand and budgetary availability. This may result in amendments to existing requirements under the Framework, including but not limited to: -A reduction in HIE available budget may result in lower service levels. -Changes in legislation may increase or decrease the required workload. -The addition or removal of HIE group companies due to mergers or dissolutions will impact on the work required.

Renewal: It is expected that these services will be required from mid April 2026 for an initial period of 3 years unless terminated in accordance with the provision of the Framework agreement with the option to extend for a period of one year (3 + 1) together not exceeding 4 years 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=APR553253 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Framework |
| 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 | 3 Apr 2026 |
| Submission deadline | 12 Feb 2026 |
| Future notice date | Not specified |
| Award date | 30 Mar 2026 |
| Contract period | Not specified |
| Recurrence | By 13th April 2030 |

## Values

| Field | Value |
| --- | --- |
| Tender value | £210,000 |
| Lots value | £210,000 |
| Awards value | Not specified |
| Contracts value | £209,800 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | HIGHLANDS AND ISLANDS ENTERPRISE |
| Additional buyers | CAIRNGORM MOUNTAIN (SCOTLAND) LTD; HIE ORKNEY; HIE VENTURES; 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 |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | SAFFERY CHAMPNESS |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services

## Release History

- 3 Apr 2026 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=APR553253
- 8 Jan 2026 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN546743

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=4
  8th January 2026 - Terms and Conditions
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=5
  8th January 2026 - Cyber Security Response Form
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=6
  8th January 2026 - Community Benefits Selection menu
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=7
  8th January 2026 - Forms for Signature
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=8
  8th January 2026 - Contractor Annual Return Form Appendix 1
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=1
  8th January 2026 - Scope of Requirements and Guidance
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=2
  8th January 2026 - Award Criteria Response Form
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN546743&idx=3
  8th January 2026 - Pricing Schedule
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN546743
  Audit of HIE Group Companies - HIE currently has five active group companies which require to be audited and consolidated in HIE's Consolidation pack. In addition, we require the preparation and submission of the annual corporation tax returns. See Scope of Requirements and Guidance document for full details. It is expected that these services will be required from April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term. The initial 3 year budget currently available to deliver this service is between GBP 140,000 and GBP 157,500 (excluding VAT). The total value of the Framework, including the extension will be between GBP 190,000 and GBP 210,000.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=APR553253
  Audit of HIE Group Companies - THIS IS A CONTRACT AWARD NOTICE AND AS SUCH THE PROCUREMENT PROCESS IS COMPLETE. HIE has appointed a supplier to deliver audit services for its group. HIE currently has five active group companies that require annual audits and consolidation into HIE's Consolidation Pack. In addition, the supplier will be responsible for preparing and submitting the annual corporation tax returns. The services are required from 1st April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term. The value of the initial 3-year period is GBP 157,350 (excluding VAT).

## Notice URLs

- http://
- http://www.hie.co.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000816874
- 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-r6ebe6-0000816874. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000816874.json.