--- title: "External audit of public bodies in Scotland" ocid: "ocds-r6ebe6-0000829687" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000829687" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000829687.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000829687.json" source: "Public Contracts Scotland" current_stage: "Planning" buyer: "AUDIT SCOTLAND" published: "2026-05-28" --- # External audit of public bodies in Scotland Buyer: AUDIT SCOTLAND Current stage: Planning OCID: ocds-r6ebe6-0000829687 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000829687) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000829687.json) ## Summary Audit Scotland is preparing a procurement process titled "External audit of public bodies in Scotland," focusing on the financial audits within the general public services category. This tender falls under the planning stage and pertains to the financial audit of various Scottish public sector bodies under the Code of Audit Practice 2026. The services cover multiple regions including Tayside, Lanarkshire, Lothian, Glasgow, Scottish Borders, and others, with an overall contract value of £7.3 million. The procurement method is a competitive tender, with future notice expected on 31st August 2026. An open day is scheduled for 7th September 2026 at Audit Scotland’s Edinburgh office. This procurement presents a substantial opportunity for businesses specialising in financial audits, particularly those experienced in public sector engagements. Firms with the capability to handle large-scale audit projects across diverse regions and categories, such as local government, central government, and specialist fields, would be well-suited to compete. The phased approach to awarding lots ensures that businesses can manage their capacity effectively, with up to two lots per bidder initially and additional lots awarded as availability permits. This process allows for significant business growth, especially for companies looking to establish or expand their presence within the public auditing sector in Scotland. ## Notice Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026 ### Lot Information Category A: Regional local government and health: Tayside Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016. 25/26 value 1,107,100 GPB Category A: Regional local government and health: Lanarkshire Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 936,800 GPB Category A: Regional local government and health: Lothian Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026. 25/26 value 854,200 GPB Category A: Regional local government and health: Glasgow Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026. 25/26 value 814,400 GPB Category A: Regional local government and health: Scottish Borders Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026. 25/26 value 444,200 GPB Category A: Regional local government and health: Western Isles Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026. 25/26 value 333,000 GPB Category A: Regional local government and health: Renfrewshire Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026. 25/26 value 311,300 GPB Category A: Regional local government and health: Inverclyde Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026. 25/26 value 255,200 GPB Category A: Regional local government and health: East Renfrewshire Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 241,000 GPB Category B: Central government: Land and Forestry Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026. 25/26 value 315,100 GPB Category B: Central government: Charities Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026. 25/26 value 147,800 GPB Category B: Central government: Lottery funding Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026. 25/26 value 154,300 GPB Category B: Central government: Companies Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026. 25/26 value 117,800 GPB Category C: Central government specialist: Scottish Water Financial audit of: Scottish Water under the Code of audit practice 2026. 25/26 value 401,300 GPB Category D: Central government specialist: Scottish National Investment Bank Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026. 25/26 value 239,700 GPB Category E: Further education: West Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026. 25/26 value 184,400 GPB Category E: Further education: Glasgow Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026. 25/26 value 163,800 GPB Category F: Local government small bodies: Tayside Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026. 25/26 value 65,500 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. Category F: Local government small bodies: Glasgow Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026. 25/26 value 32,900 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. Category G: Central government small bodies: SPCB sponsored bodies Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People's Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026. 25/26 value 177,000 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender. ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556743 | | Notice type | OJEU - F1 - Prior Information Notice | | Procurement type | Standard | | Procurement category | Services | | Procurement method | Not Specified | | Procurement method details | Not specified | | Tender suitability | Not specified | | Awardee scale | Not specified | | All stages | Planning | ## Dates | Field | Value | | --- | --- | | Publication date | 28 May 2026 | | Submission deadline | Not specified | | Future notice date | 31 Aug 2026 | | Award date | Not specified | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £7,300,000 | | Lots value | Not specified | | Awards value | Not specified | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Planned | | Lots status | Planned | | Awards status | Not specified | | Contracts status | Not specified | ## Buyer | Field | Value | | --- | --- | | Main buyer | AUDIT SCOTLAND | | Locality | EDINBURGH | | Post town | Edinburgh | | Postcode | EH3 9DN | | 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 | City Centre | | Westminster constituency | Edinburgh East and Musselburgh | | Delivery location | TLM62 Inverness and Nairn, Moray, and Badenoch and Strathspey, TLM64 Na h-Eileanan Siar, TLM71 Angus and Dundee City, TLM72 Clackmannanshire and Fife, TLM73 East Lothian and Midlothian, TLM75 City of Edinburgh, TLM77 Perth and Kinross, and Stirling, TLM78 West Lothian, TLM82 Glasgow City, TLM83 Inverclyde, East Renfrewshire, and Renfrewshire, TLM84 North Lanarkshire, TLM91 Scottish Borders, TLM95 South Lanarkshire | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212100 - Financial auditing services ## Release History - 28 May 2026 at 00:00 - Planning - OJEU - F1 - Prior Information Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556743 ## Documents - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556743 External audit of public bodies in Scotland - Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026 ## Notice URLs - http:// - http://www.audit.scot - http://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=829687 - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000829687 ## 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-r6ebe6-0000829687. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000829687.json.