---
title: "Auditor for Audit Scotland"
ocid: "ocds-r6ebe6-0000842418"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000842418"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000842418.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000842418.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "Scottish Parliamentary Corporate Body"
published: "2026-09-15"
---

# Auditor for Audit Scotland

Buyer: Scottish Parliamentary Corporate Body  
Current stage: Tender  
OCID: ocds-r6ebe6-0000842418

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000842418.json)

## Summary

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit, is procuring an independent audit service for Audit Scotland. The successful contractor will audit Audit Scotland’s annual accounts and may also undertake examinations of economy, efficiency and effectiveness, together with other audit work required under the Public Finance and Accountability (Scotland) Act 2000. This is a professional audit services requirement (CPV 79212000), delivered in Edinburgh. The procurement is a single-lot service covering the full requirement. The work is intended to support independent scrutiny of Audit Scotland’s accounts and related public-sector audit needs.

The process reached tender: the buyer invited offers through an open procedure, with electronic submission. Bids were due by 19 October 2026 at 12:00 UTC, with bid opening at the same time. The contract period is 1,440 days and may be extended by up to 12 months with the contractor’s agreement. Evaluation is based on technical quality, weighted 70%, and price, weighted 30%. Variants are not allowed. The contract permits electronic payment and electronic invoicing. The requirement recurs, with a subsequent procurement indicated for 2030/2031. Community benefits form part of the contract requirements.

This opportunity suits established audit firms with experience auditing annual accounts for publicly funded or publicly regulated organisations, such as government agencies, non-departmental public bodies, local authorities, NHS bodies, registered social landlords or charities. Bidders must provide one relevant example and be enrolled in the applicable professional or trade registers, with any required professional authorisations or memberships. The service is reserved to a particular profession. Suppliers need suitable financial standing, including a Creditsafe risk score of at least 40 or acceptable supporting evidence, and must hold or obtain employers’ liability and professional indemnity insurance at the required level. Cyber Essentials Plus or an equivalent certification is required, alongside compliance with high-risk cyber-security assurance requirements. Conflicts of interest with Audit Scotland are prohibited.

## Notice

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.

### Lot Information

Lot 1

The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000. The Contractor may be required to carry out examinations into Economy, Efficiency and Effectiveness or other audit needs as required. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract for Auditor for Audit Scotland (SPCB-0520).. The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract.

Renewal: The Contract duration may be extended by up to 12 months with the agreement of the Contractor and SCPA.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP564510 |
| Notice type | OJEU - F2 - Contract Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 15 Sep 2026 |
| Submission deadline | 19 Oct 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | 2030/2031 |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | Scottish Parliamentary Corporate Body |
| Locality | EDINBURGH |
| Postcode area | Edinburgh |
| Postcode | EH99 1SP |
| 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 | TLM75 City of Edinburgh |

## 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

- 15 Sep 2026 at 01:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP564510

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP564510
  Auditor for Audit Scotland - The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.

## Notice URLs

- http://
- http://www.parliament.scot
- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000842418
- https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
- https://www.publictendersscotland.publiccontractsscotland.gov.uk
- https://www.publictendersscotland.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-r6ebe6-0000842418. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000842418.json.