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PROCUREMENT OPPORTUNITY

Audit of the Statutory Accounts of ScotRail Trains Limited

ScotRail Trains Limited · compiled

Tender information last checkedLast checked 29 Sept 2026, 18:47.

Opportunity overview

This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.

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.

PwC LLP

2 award entriesMatch pending…
Published award value
Value not stated
Awarded
Not supplied
Contract signed
12 Dec 2022
Status
active
Location
Glasgow, UK, G2 7EQ, United Kingdom
View 2 award IDs

035083-2022-1, 063713-2025-1

Classification

  • CPV79212000 — Auditing services
  • CPV79212100 — Financial auditing services

Lots

  • This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and AssuranceValue not stated

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
ocds-h6vhtk-038cae
Status
complete
Procurement Method
limited
Main Procurement Category
services
Procurement Method Details
Award procedure without prior publication of a call for competition
Why this procedure was chosen
The contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the “CCS Framework”). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances.

Covered By

GPA

Legal basis

Id
32014L0025
Scheme
CELEX

Classification

Id
79212000
Scheme
CPV
Description
Auditing services

Procedure reasons

Entry 1
Id
D_OUTSIDE_SCOPE
Scheme
TED_PT_AWARD_CONTRACT_WITHOUT_CALL
Description
The procurement falls outside the scope of application of the directive

Lots and requirements

Entry 1
Id
1
Status
cancelled
Has Options
No
Description
This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance

Items and delivery

Item 1
Id
1
Related Lot
1

Delivery locations

Entry 1
Region
UKM
Entry 2
Region
UKM

Additional Classifications

Entry 1
Id
79212100
Scheme
CPV
Description
Financial auditing services

Buyer, suppliers and contacts

Organisation 1
Id
GB-FTS-66859
Name
ScotRail Trains Limited

Roles

buyer

Address

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

Details

Classifications

Entry 1
Id
RAILWAY_SERVICES
Scheme
TED_CE_ACTIVITY
Description
Railway services

Identifier

Legal Name
ScotRail Trains Limited

Contact

Telephone
+44 3448110141
Organisation 2
Id
GB-FTS-70563
Name
PwC LLP

Roles

supplier

Address

Region
UK
Locality
Glasgow
Postal Code
G2 7EQ
Country Name
United Kingdom
Street Address
141 Bothwell Street

Details

Scale
large

Identifier

Legal Name
PwC LLP
Organisation 3
Id
GB-FTS-220
Name
Glasgow Sheriff Court

Roles

reviewBody

Address

Locality
Glasgow
Country Name
United Kingdom

Identifier

Legal Name
Glasgow Sheriff Court

Award information

Award 1
Id
035083-2022-1
Status
active

Suppliers

Supplier 1
Id
GB-FTS-70563
Name
PwC LLP

Related lots

1
Award 2
Id
063713-2025-1
Status
active

Suppliers

Supplier 1
Id
GB-FTS-70563
Name
PwC LLP

Related lots

1

Contracts and changes

Entry 1
Id
035083-2022-1
Status
active
Award ID
035083-2022-1
Date Signed
12 Dec 2022, 00:00
Entry 2
Id
063713-2025-1
Status
active
Award ID
063713-2025-1
Date Signed
12 Dec 2022, 00:00

Recorded locations

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

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. ocds-h6vhtk-038cae-2025-10-09T13:15:47+01:00compiled ·