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PROCUREMENT OPPORTUNITY

P26-0044 External Audit Services

Scottish Enterprise · compiled

Tender information last checkedLast checked 29 Sept 2026, 18:42.

Opportunity overview

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.

Awarded to

Amounts belong to published awards or contracts. Where several suppliers share one value, it is labelled as shared and is not a supplier-specific allocation.

Thomson Cooper

Match pending…
Contract value
£135k
Awarded
Not supplied
Contract signed
14 Feb 2022
Award ID
004538-2022-1
Status
active
Location
Dunfermline, UKM, KY11 3PB, United Kingdom

Johnston Carmichael

Match pending…
Contract value
£80.1k
Awarded
Not supplied
Contract signed
14 Feb 2022
Award ID
004538-2022-2
Status
active
Location
Glasgow, UKM82, G2 2ND, United Kingdom

Classification

  • CPV79200000 — Accounting, auditing and fiscal services
  • CPV79210000 — Accounting and auditing services
  • CPV79212000 — Auditing services
  • CPV79212100 — Financial auditing services
  • CPV79212200 — Internal audit services
  • CPV79212300 — Statutory audit services

Lots

  • Subsidiary Companies£150k
  • Scottish Enterprise Pension and Life Assurance Scheme£90k

Published notice details

Additional information from the published procurement release. Fields appear only when supplied by the source; check the original notice and tender documents before acting.

Scope, procedure and submissions

Id
P26-0044
Status
cancelled
Has Recurrence
Yes
Review Details
In the first instance, contact the Head of Facilities Management and Procurement at Scottish Enterprise, with any concerns or enquiries. Email: https://www.scottish-enterprise.com/help/contact-us. An economic operator that suffers, or risks suffering, loss or damage attributable to a breach of duty under the Public Contracts (Scotland) Regulations 2015, may bring proceedings that will be started in the High Court.
Procurement Method
open
Main Procurement Category
services
Procurement Method Details
Open procedure

Covered By

GPA

Bid Opening

Date
23 Dec 2025, 08:00

Legal basis

Id
32014L0024
Scheme
CELEX

Lot Details

Maximum Lots Bid Per Supplier
9,999,999

Recurrence

Description
42 months

Expected award period

Starts
23 Dec 2025, 08:00

Tender Period

Ends
22 Dec 2025, 17:00

Communication

Contract terms

Has Electronic Payment
Yes
Has Electronic Ordering
Yes
Electronic Invoicing Policy
allowed

Classification

Id
79212000
Scheme
CPV
Description
Auditing services

Submission terms

Languages

en

Bid Validity Period

Duration In Days
90

Submission Method

electronicSubmission

Other Requirements

Requires Staff Names And Qualifications
Yes

Selection criteria

Criteria

Criterion 1
Type
suitability
Description
The relevant selection criteria will be included in the SPD Scotland online module.

Applies To

supplier

Lots and requirements

Entry 1
Id
1
Title
Subsidiary Companies
Status
cancelled
Has Options
No
Has Renewal
No
Description
The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies. Additional information: Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

Value

Amount
150,000
Currency
GBP

Renewal

Description
The contract will be for an period of approximately 33 months with the option to extend for a further 12 months if required.

Award criteria

Criteria

Criterion 1
Name
Project Team Structure & Experience
Type
quality
Description
20
Criterion 2
Name
Audit Approach & Methodology
Type
quality
Description
25
Criterion 3
Name
Understanding of Requirements & Sector Knowledge
Type
quality
Description
15
Criterion 4
Name
Timetable including milestones for objectives
Type
quality
Description
35
Criterion 5
Name
Fair Work First
Type
quality
Description
5
Criterion 6
Type
price
Description
40

Contract period

Ends
30 Nov 2029, 23:59
Starts
16 Feb 2026, 00:00
Duration In Days
1,350

Submission terms

Variant Policy
notAllowed
Entry 2
Id
2
Title
Scottish Enterprise Pension and Life Assurance Scheme
Status
cancelled
Has Options
No
Has Renewal
Yes
Description
Lot 2 is to engage external auditor to audit the Scottish Enterprise Pension and Life Assurance Scheme. SEPLAS is a final salary pension scheme established by Scottish Enterprise for the benefit of its employees. It is envisaged that the contract will start February 2022

Value

Amount
90,000
Currency
GBP

Renewal

Description
The contract will be for an initial period of approximately 33 months with the option to extend for a further 12 months if required.

Award criteria

Criteria

Criterion 1
Name
Project Team Structure
Type
quality
Description
30
Criterion 2
Name
Methodology including innovation
Type
quality
Description
35
Criterion 3
Name
Timetable, including milestones for objectives
Type
quality
Description
20
Criterion 4
Name
Information Security
Type
quality
Description
10
Criterion 5
Name
Fair Work First
Type
quality
Description
5
Criterion 6
Type
price
Description
50

Contract period

Duration In Days
1,350

Submission terms

Variant Policy
notAllowed

Items and delivery

Item 1
Id
1
Related Lot
1

Delivery locations

Entry 1
Region
UKM
Entry 2
Region
UKM
Entry 3
Region
UKM
Entry 4
Region
UKM

Additional Classifications

Entry 1
Id
79212000
Scheme
CPV
Description
Auditing services
Entry 2
Id
79212300
Scheme
CPV
Description
Statutory audit services
Entry 3
Id
79212100
Scheme
CPV
Description
Financial auditing services
Entry 4
Id
79210000
Scheme
CPV
Description
Accounting and auditing services
Entry 5
Id
79200000
Scheme
CPV
Description
Accounting, auditing and fiscal services
Item 2
Id
2
Related Lot
2

Delivery locations

Entry 1
Region
UKM
Entry 2
Region
UKM

Additional Classifications

Entry 1
Id
79200000
Scheme
CPV
Description
Accounting, auditing and fiscal services
Entry 2
Id
79210000
Scheme
CPV
Description
Accounting and auditing services
Entry 3
Id
79212000
Scheme
CPV
Description
Auditing services
Entry 4
Id
79212100
Scheme
CPV
Description
Financial auditing services
Entry 5
Id
79212200
Scheme
CPV
Description
Internal audit services
Entry 6
Id
79212300
Scheme
CPV
Description
Statutory audit services

Published documents

Entry 1
Id
economic
Document Type
economicSelectionCriteria
Entry 2
Id
technical
Document Type
technicalSelectionCriteria

Buyer, suppliers and contacts

Organisation 1
Id
GB-FTS-1478
Name
Scottish Enterprise

Roles

buyer
centralPurchasingBody

Address

Region
UKM82
Locality
Glasgow
Postal Code
G2 6HQ
Country Name
United Kingdom
Street Address
Atrium Court, 50 Waterloo Street

Details

Classifications

Entry 1
Id
REGIONAL_AGENCY
Scheme
TED_CA_TYPE
Description
Regional or local agency/office
Entry 2
Id
04
Scheme
COFOG
Description
Economic affairs

Identifier

Legal Name
Scottish Enterprise

Contact

Name
Joanne Napier
Telephone
+44 1414686024
Organisation 2
Id
GB-FTS-5762
Name
Glasgow Sheriff Court and Justice of the Peace Court

Roles

reviewBody

Address

Locality
Glasgow
Postal Code
G5 9DA
Country Name
United Kingdom
Street Address
Sheriff Clerk’s Office, PO Box 23, 1 Carlton Place,

Details

Identifier

Legal Name
Glasgow Sheriff Court and Justice of the Peace Court

Contact

Telephone
+44 1414298888
Organisation 3
Id
GB-FTS-1538
Name
Scottish Government

Roles

mediationBody
reviewContactPoint

Address

Locality
Glasgow
Postal Code
G2 8LU
Country Name
United Kingdom
Street Address
5 Atlantic Quay, 150 Broomielaw

Details

Identifier

Legal Name
Scottish Government

Contact

Telephone
+44 1412425466
Organisation 4
Id
GB-FTS-44416
Name
Thomson Cooper

Roles

supplier

Address

Region
UKM
Locality
Dunfermline
Postal Code
KY11 3PB
Country Name
United Kingdom
Street Address
3 Castle Court, Carnegie Campus

Details

Scale
sme

Identifier

Legal Name
Thomson Cooper

Contact

Telephone
+44 1383628800
Organisation 5
Id
GB-FTS-44417
Name
Johnston Carmichael

Roles

supplier

Address

Region
UKM82
Locality
Glasgow
Postal Code
G2 2ND
Country Name
United Kingdom
Street Address
227 West George Street

Details

Scale
large

Identifier

Legal Name
Johnston Carmichael

Contact

Telephone
+44 1412225800

Award information

Award 1
Id
004538-2022-1
Title
Subsidiary Companies
Status
active

Suppliers

Supplier 1
Id
GB-FTS-44416
Name
Thomson Cooper

Related lots

1
Award 2
Id
004538-2022-2
Title
Scottish Enterprise Pension and Life Assurance Scheme
Status
active

Suppliers

Supplier 1
Id
GB-FTS-44417
Name
Johnston Carmichael

Related lots

2
Award 3
Id
075403-2025-P26-0044-1
Status
unsuccessful
Status Details
discontinued

Related lots

1

Contracts and changes

Entry 1
Id
004538-2022-1
Title
Subsidiary Companies
Status
active
Award ID
004538-2022-1
Date Signed
14 Feb 2022, 00:00

Value

Amount
134,950
Currency
GBP
Entry 2
Id
004538-2022-2
Title
Scottish Enterprise Pension and Life Assurance Scheme
Status
active
Award ID
004538-2022-2
Date Signed
14 Feb 2022, 00:00

Value

Amount
80,110
Currency
GBP

Recorded locations

  • Buyer location · Glasgow · UKM82 · G2 6HQ · United Kingdom
  • Delivery location · UKM

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. ocds-h6vhtk-02f6aa-2025-11-19T16:45:49Zcompiled ·