---
title: "Pension Scheme Audit Services - Scottish Enterprise Pension and Life Assurance Scheme"
ocid: "ocds-r6ebe6-0000820150"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000820150"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000820150.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000820150.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH ENTERPRISE"
published: "2026-05-18"
---

# Pension Scheme Audit Services - Scottish Enterprise Pension and Life Assurance Scheme

Buyer: SCOTTISH ENTERPRISE  
Current stage: Award  
OCID: ocds-r6ebe6-0000820150

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000820150.json)

## Summary

The procurement process for the Pension Scheme Audit Services contract, initiated by Scottish Enterprise, focuses on delivering statutory audit services for the Scottish Enterprise Pension and Life Assurance Scheme. This tender, tagged as "P26-0060", is situated in Glasgow, within the UKM region, and falls under the services category with industry classifications related to financial auditing. The buying organisation, Scottish Enterprise, located at Atrium Court, 50 Waterloo Street, Glasgow, has awarded the contract to RSM UK Audit LLP for a value of GBP 110,000. The contract is scheduled to begin in April 2026 and conclude by 31 March 2030. The procurement was conducted through an open procedure, with the submission phase concluding on 26 March 2026 and the award phase beginning the same day.

This tender presents growth opportunities particularly for businesses specializing in audit and financial assessment services. With an estimated contract value between GBP 88,000 and GBP 120,000, participating firms could gain significant visibility and experience by engaging with a prestigious public authority like Scottish Enterprise. This procurement process was characterized by electronic submissions and a competitive landscape, with six bids received. Firms equipped to meet the audit and financial reporting requirements of large-scale pension schemes, as well as those committed to climate change considerations, stand well-positioned to bid competitively for similar future opportunities.

## Notice

The purpose of this Invitation to Tender (ITT) is to appoint a single supplier to deliver statutory audit services to the Scottish Enterprise Pension and Life Assurance Scheme ("the Scheme"). It is anticipated that the contract will start April 2026 and end on 31 March 2030. The value of the contract is expected to be in the region of between GBP88,000 and GBP120,000 excluding VAT.

### Lot Information

Lot 1

The purpose of this Invitation to Tender (ITT) is to appoint a single supplier to deliver statutory audit services to the Scottish Enterprise Pension and Life Assurance Scheme ("the Scheme"). Annually, the appointed supplier will be expected to conduct an independent audit of the Scheme's annual report and financial statements, prepare and deliver appropriate reports etc. It is anticipated that the contract will start April 2026 and end on 31 March 2030. The value of the contract is expected to be in the region of between GBP88,000 and GBP120,000 excluding VAT.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556035 |
| 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 | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 18 May 2026 |
| Submission deadline | 26 Mar 2026 |
| Future notice date | Not specified |
| Award date | 15 May 2026 |
| Contract period | Not specified |
| Recurrence | The contract will be required to be retendered in 4 years |

## Values

| Field | Value |
| --- | --- |
| Tender value | £120,000 |
| Lots value | £120,000 |
| Awards value | Not specified |
| Contracts value | £110,000 |

## 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 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Leith |
| Westminster constituency | Edinburgh North and Leith |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | RSM UK AUDIT |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 18 May 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556035
- 27 Feb 2026 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550555

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=5
  27th February 2026 - CEST Tool
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=6
  27th February 2026 - T&Cs
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=7
  27th February 2026 - Climate Change Plan
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=3
  27th February 2026 - Appendix 2
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=4
  27th February 2026 - Appendix 3
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=2
  27th February 2026 - Appendix 1
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB550555&idx=1
  27th February 2026 - Invitation to Tender
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB550555
  Pension Scheme Audit Services - Scottish Enterprise Pension and Life Assurance Scheme - The purpose of this Invitation to Tender (ITT) is to appoint a single supplier to deliver statutory audit services to the Scottish Enterprise Pension and Life Assurance Scheme ("the Scheme"). It is anticipated that the contract will start April 2026 and end on 31 March 2030. The value of the contract is expected to be in the region of between GBP88,000 and GBP120,000 excluding VAT.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556035
  Pension Scheme Audit Services - Scottish Enterprise Pension and Life Assurance Scheme - The purpose of this Invitation to Tender (ITT) is to appoint a single supplier to deliver statutory audit services to the Scottish Enterprise Pension and Life Assurance Scheme ("the Scheme"). It is anticipated that the contract will start April 2026 and end on 31 March 2030. The value of the contract is expected to be in the region of between GBP88,000 and GBP120,000 excluding VAT.

## Notice URLs

- http://
- http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries
- http://www.publiccontractsscotland.gov.uk
- http://www.scotland.gov.uk
- http://www.scottish-enterprise.com/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000820150
- 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-r6ebe6-0000820150. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000820150.json.