---
title: "Award of Tender for: CWT - Service Audit - ISAE 3402 Type 2 Reports"
ocid: "ocds-r6ebe6-0000833959"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000833959"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000833959.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000833959.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "Scottish Government"
published: "2026-08-24"
---

# Award of Tender for: CWT - Service Audit - ISAE 3402 Type 2 Reports

Buyer: Scottish Government  
Current stage: Award  
OCID: ocds-r6ebe6-0000833959

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## Summary

The Scottish Government procured audit and assurance services to produce ISAE 3402 Type 2 reports. These are independent reports on the design and operating effectiveness of controls at a service organisation, relevant to suppliers providing assurance over outsourced or shared services. The requirement falls within accounting, auditing and fiscal services (CPV 79200000). The Scottish Government is the buying organisation, with procurement managed through its Scottish Procurement and Property Directorate. The work supports the Scottish Government’s need for ISAE 3402 Type 2 reporting under the call-off conditions of the RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2). It is a professional services requirement for an established audit, assurance or controls-testing provider able to deliver formal assurance reports.

The procurement has been awarded following a direct award to a single supplier without competition. Ernst & Young LLP (EY) was selected, and one bid was recorded. The award value is £2,500,000. The initial contract period runs from 1 September 2026 to 31 August 2029, with an extension option of up to 24 months. The award was made under the RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2), rather than through an open tender. The requirement is for ISAE 3402 Type 2 Reports. The associated contract is recorded as active. The award description refers to an initial 36-month term and the possible extension, and identifies EY as the awarded supplier.

For a supplier assessing future work from the Scottish Government, this award demonstrates demand for formal ISAE 3402 Type 2 assurance reporting procured through the RM6310 CCS Audit & Assurance Services Two framework. A credible competitor would need audit and assurance expertise covering service-organisation controls, control design, operating effectiveness testing and evidence-based reporting. It would need the professional capability to manage a substantial, multi-year public-sector assurance engagement and produce reports suitable for scrutiny by management, auditors and users of the relevant services. Framework access and experience of call-off requirements would be important, as would the capacity to work as a single lead supplier. Evidence of comparable ISAE 3402 engagements, robust quality controls and experienced assurance personnel would strengthen future competitiveness.

## Notice

The Scottish Government is seeking to make a direct award to Ernst & Young LLD under the call-off conditions of RM6310 CCS Framework for Audit & Assurance Services Two (AS&S2) for the provision of ISAE3402 Type 2 Reports.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562934 |
| Notice type | PCS Notice - Quick Quote Award |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Direct |
| Procurement method details | The contract is awarded to a single supplier without competition. |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 24 Aug 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 24 Aug 2026 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | £2,500,000 |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | Scottish Government |
| Additional buyers | Perth & Kinross Council |
| Locality | GLASGOW |
| Postcode area | Glasgow |
| Postcode | G2 8LU |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 4 |
| Supplier names | Alpha Projects; Democracy Counts Ltd; Ernst & Young LLP (EY); Jacobs UK Ltd |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services

## Release History

- 24 Aug 2026 at 14:40 - Award - PCS Notice - Quick Quote Award - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562934

## Notice URLs

- http://www.pkc.gov.uk/article/15478/Tenders-and-contracts
- http://www.scotland.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-r6ebe6-0000833959. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000833959.json.