---
title: "External Audit Services"
ocid: "ocds-r6ebe6-0000821695"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000821695"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000821695.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000821695.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SRUC"
published: "2026-05-05"
---

# External Audit Services

Buyer: SRUC  
Current stage: Award  
OCID: ocds-r6ebe6-0000821695

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## Summary

This procurement process involves SRUC, a tertiary education institution based in Edinburgh, aiming to appoint a service provider for external audit services. The contract falls under the 'Higher Education, Further Education, Research and Consultancy' category, with a focus on providing financial audit opinions for SRUC's group companies. The process followed an open procurement method, and the current stage is the award, as of 5th May 2026, with the contract signed on this date. The tender was initially advertised with a submission deadline on 17th March 2026, and the overall contract value is approximately GBP 515,175.

This tender presents opportunities for firms specialising in financial auditing, especially those familiar with higher education and public sector audits. The successful supplier, RSM UK Audit LLP, highlights the competitive nature of this field. Companies with strong organisational experience, robust contract management skills, and the ability to meet high compliance standards would find this type of contract beneficial for expanding their services within the education sector. With SRUC's involvement in research and consultancy, there is potential for continuous collaboration and growth through further audit and advisory roles.

## Notice

SRUC is a distinctive tertiary education institution with a national mission to support Scotland's rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement. SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include: 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions; 2. Provide an opinion, where required, to be included in the independent auditor's report to the SRUC Board regarding SRUC's various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts; 3. Provide reports (including the auditor's report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.

### Lot Information

Lot 1

Full details can be found in Schedule 2 of the Invitation to Tender document.

Renewal: The contract will commence on or around 13 April 2026 for a period of 36 months, with the possibility of two extensions of 12 months by mutual agreement, unless the contract is terminated earlier, in accordance with the provisions of the Terms and Conditions of Contract as noted in Schedule 9 of this tender.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555128 |
| 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 | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 5 May 2026 |
| Submission deadline | 17 Mar 2026 |
| Future notice date | 16 Feb 2026 |
| Award date | 5 May 2026 |
| Contract period | Not specified |
| Recurrence | Every 3 to 5 years |

## Values

| Field | Value |
| --- | --- |
| Tender value | £450,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £515,175 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SRUC |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH9 3JG |
| 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 | Southside/Newington |
| Westminster constituency | Edinburgh South |
| Delivery location | TLM75 City of Edinburgh |

## 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

- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 5 May 2026 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555128
- 12 Feb 2026 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB549480
- 26 Jan 2026 at 00:00 - Planning - OJEU - F1 - Prior Information Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN548052

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB549480&idx=1
  12th February 2026 - SRUC 27301 External Audit Services ITT
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=FEB549480&idx=2
  12th February 2026 - SRUC 27301 Schedule 9 Terms and Conditions of Contract
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN548052
  External Audit Services - SRUC is a distinctive tertiary education institution with a national mission to support Scotland's rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement. SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include: 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions; 2. Provide an opinion, where required, to be included in the independent auditor's report to the SRUC Board regarding SRUC's various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts; 3. Provide reports (including the auditor's report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings. Prior to the issue of the Invitation to Tender for this opportunity, SRUC shall be holding an on-line "Meet the Buyer" event on 11 February 2026 from 10.00 - 10.30. At this meeting we will provide an overview of SRUC and the procurement process. If you are interested in attending this event please email procurement@sruc.ac.uk and quote "External Audit Ref.27301" in the title of your email. Please provide the email address of the representative(s) who you wish to attend, and an invite shall be issued. Due to time constraints, this shall be the only pre-tender meeting that SRUC will be hosting. It is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB549480
  External Audit Services - SRUC is a distinctive tertiary education institution with a national mission to support Scotland's rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement. SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include: 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions; 2. Provide an opinion, where required, to be included in the independent auditor's report to the SRUC Board regarding SRUC's various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts; 3. Provide reports (including the auditor's report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings. Full details can be found in Schedule 2 of the attached Invitation to Tender document. It is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555128
  External Audit Services - SRUC is a distinctive tertiary education institution with a national mission to support Scotland's rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement. SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include: 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions; 2. Provide an opinion, where required, to be included in the independent auditor's report to the SRUC Board regarding SRUC's various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts; 3. Provide reports (including the auditor's report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.

## Notice URLs

- http://
- http://www.publiccontractsscotland.gov.uk
- http://www.sruc.ac.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000821695
- https://www.publiccontractsscotland.gov.uk/

## 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-r6ebe6-0000821695. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000821695.json.