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PROCUREMENT OPPORTUNITY

CPT_25_03 Specialist Audit Services Framework

National Audit Office · Contract details notice on Find a Tender

Tender information last checkedLast checked 3 Oct 2026, 14:03.

Opportunity overview

The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector. The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament. The framework is divided into five lots: Lot 1 - Pensions Lot 2 - Property Lot 3 - Digital Lot 4 - Tax Lot 5 - Financial Instruments Up to four suppliers will be appointed per lot. The framework will run for four years, from Thursday 15th January 2026 to Monday 14th January 2030, with an estimated total value of £21 million (inclusive of VAT). This figure includes contingency and potential additional services beyond the core specialist audit scope.

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.

DELOITTE LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
1
Status
active
Identifier
GB-COH OC303675
Location
London, UKI31, EC4A 3HQ, United Kingdom

GRANT THORNTON UK LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
1
Status
active
Identifier
GB-COH OC307742
Location
London, UKI31, EC2M 7EA, United Kingdom

KPMG LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
1
Status
active
Identifier
GB-COH OC301540
Location
London, UKI42, E14 5GL, United Kingdom

PRICEWATERHOUSECOOPERS LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
1
Status
active
Identifier
GB-COH OC303525
Location
London, UKI32, WC2N 6RH, United Kingdom

DELOITTE LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
2
Status
active
Identifier
GB-COH OC303675
Location
London, UKI31, EC4A 3HQ, United Kingdom

ERNST & YOUNG LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
2
Status
active
Identifier
GB-COH OC300001
Location
London, UKI44, SE1 2AF, United Kingdom

GRANT THORNTON UK LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
2
Status
active
Identifier
GB-COH OC307742
Location
London, UKI31, EC2M 7EA, United Kingdom

KPMG LLP

Matched by number
Shared contract value
£4m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.8m
Suppliers
One of 4 awarded suppliers
Award ID
2
Status
active
Identifier
GB-COH OC301540
Location
London, UKI42, E14 5GL, United Kingdom

AZETS PS LIMITED

Matched by number
Shared contract value
£3.7m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.4m
Suppliers
One of 4 awarded suppliers
Award ID
3
Status
active
Identifier
GB-COH 05661107
Location
London, UKI31, EC4R 9AN, United Kingdom

ERNST & YOUNG LLP

Matched by number
Shared contract value
£3.7m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.4m
Suppliers
One of 4 awarded suppliers
Award ID
3
Status
active
Identifier
GB-COH OC300001
Location
London, UKI44, SE1 2AF, United Kingdom

GRANT THORNTON UK LLP

Matched by number
Shared contract value
£3.7m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.4m
Suppliers
One of 4 awarded suppliers
Award ID
3
Status
active
Identifier
GB-COH OC307742
Location
London, UKI31, EC2M 7EA, United Kingdom

KPMG LLP

Matched by number
Shared contract value
£3.7m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4.4m
Suppliers
One of 4 awarded suppliers
Award ID
3
Status
active
Identifier
GB-COH OC301540
Location
London, UKI42, E14 5GL, United Kingdom

DELOITTE LLP

Matched by number
Shared contract value
£3.3m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4m
Suppliers
One of 4 awarded suppliers
Award ID
4
Status
active
Identifier
GB-COH OC303675
Location
London, UKI31, EC4A 3HQ, United Kingdom

ERNST & YOUNG LLP

Matched by number
Shared contract value
£3.3m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4m
Suppliers
One of 4 awarded suppliers
Award ID
4
Status
active
Identifier
GB-COH OC300001
Location
London, UKI44, SE1 2AF, United Kingdom

GRANT THORNTON UK LLP

Matched by number
Shared contract value
£3.3m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4m
Suppliers
One of 4 awarded suppliers
Award ID
4
Status
active
Identifier
GB-COH OC307742
Location
London, UKI31, EC2M 7EA, United Kingdom

PRICEWATERHOUSECOOPERS LLP

Matched by number
Shared contract value
£3.3m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£4m
Suppliers
One of 4 awarded suppliers
Award ID
4
Status
active
Identifier
GB-COH OC303525
Location
London, UKI32, WC2N 6RH, United Kingdom

DELOITTE LLP

Matched by number
Shared contract value
£2.5m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£3m
Suppliers
One of 4 awarded suppliers
Award ID
5
Status
active
Identifier
GB-COH OC303675
Location
London, UKI31, EC4A 3HQ, United Kingdom

FORVIS MAZARS LLP

Matched by number
Shared contract value
£2.5m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£3m
Suppliers
One of 4 awarded suppliers
Award ID
5
Status
active
Identifier
GB-COH OC308299
Location
London, UKI31, EC4M 7AU, United Kingdom

GRANT THORNTON UK LLP

Matched by number
Shared contract value
£2.5m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£3m
Suppliers
One of 4 awarded suppliers
Award ID
5
Status
active
Identifier
GB-COH OC307742
Location
London, UKI31, EC2M 7EA, United Kingdom

PRICEWATERHOUSECOOPERS LLP

Matched by number
Shared contract value
£2.5m
Awarded
Not supplied
Contract signed
12 Jan 2026
Including VAT
£3m
Suppliers
One of 4 awarded suppliers
Award ID
5
Status
active
Identifier
GB-COH OC303525
Location
London, UKI32, WC2N 6RH, United Kingdom

Classification

No classification was supplied.

Lots

  • Lot 1Value not stated
  • Lot 2Value not stated
  • Lot 3Value not stated
  • Lot 4Value not stated
  • Lot 5Value not stated

Documents and notices

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
CPT_25_03
Status
complete
Procurement Method
open
Procurement Method Details
Open procedure

Legal basis

Id
2023/54
Scheme
UKPGA

Techniques

Has Framework Agreement
Yes

Framework Agreement

Method
withAndWithoutReopeningCompetition
Type
closed
Description
Full details on how the NAO will award call‑off contracts are set out in the signed Framework Agreement. This framework permits call‑off contracts to be awarded either by with or without competition, in accordance with the rules established within the agreement

Lots and requirements

Entry 1
Id
1
Status
complete
Entry 2
Id
2
Status
complete
Entry 3
Id
3
Status
complete
Entry 4
Id
4
Status
complete
Entry 5
Id
5
Status
complete

Published documents

Entry 1
Id
conflictOfInterest
Document Type
conflictOfInterest
Description
Not published

Buyer, suppliers and contacts

Organisation 1
Name
National Audit Office
Id
GB-PPON-PBHM-8926-YDNL

Identifier

Scheme
GB-PPON
Id
PBHM-8926-YDNL

Address

Street Address
157-197 Buckingham Palace Road
Locality
London
Postal Code
SW1W 9SP
Country
GB
Country Name
United Kingdom
Region
UKI32

Contact

Roles

buyer

Details

Classifications

Entry 1
Scheme
UK_CA_TYPE
Id
publicAuthorityCentralGovernment
Description
Public authority - central government
Organisation 2
Name
DELOITTE LLP
Id
GB-COH-OC303675

Identifier

Scheme
GB-COH
Id
OC303675

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PQZJ-4654-XTJY

Address

Street Address
1 New Street Square
Locality
London
Postal Code
EC4A 3HQ
Country
GB
Country Name
United Kingdom
Region
UKI31

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 3
Name
GRANT THORNTON UK LLP
Id
GB-COH-OC307742

Identifier

Scheme
GB-COH
Id
OC307742

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PVBL-2249-QHWW

Address

Street Address
8 Finsbury Circus
Locality
London
Postal Code
EC2M 7EA
Country
GB
Country Name
United Kingdom
Region
UKI31

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 4
Name
KPMG LLP
Id
GB-COH-OC301540

Identifier

Scheme
GB-COH
Id
OC301540

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PMGV-6254-LTTL

Address

Street Address
15 Canada Square
Locality
London
Postal Code
E14 5GL
Country
GB
Country Name
United Kingdom
Region
UKI42

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 5
Name
PRICEWATERHOUSECOOPERS LLP
Id
GB-COH-OC303525

Identifier

Scheme
GB-COH
Id
OC303525

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PWXM-5926-GWLN

Address

Street Address
1 Embankment Place
Locality
London
Postal Code
WC2N 6RH
Country
GB
Country Name
United Kingdom
Region
UKI32

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 6
Name
ERNST & YOUNG LLP
Id
GB-COH-OC300001

Identifier

Scheme
GB-COH
Id
OC300001

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PMLW-7292-ZXTL

Address

Street Address
1 More London Place
Locality
London
Postal Code
SE1 2AF
Country
GB
Country Name
United Kingdom
Region
UKI44

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 7
Name
AZETS PS LIMITED
Id
GB-COH-05661107

Identifier

Scheme
GB-COH
Id
05661107

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PYVL-4158-BRNY

Address

Street Address
2nd Floor Regis House, 45 King William Street
Locality
London
Postal Code
EC4R 9AN
Country
GB
Country Name
United Kingdom
Region
UKI31

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No
Organisation 8
Name
FORVIS MAZARS LLP
Id
GB-COH-OC308299

Identifier

Scheme
GB-COH
Id
OC308299

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PNCL-5949-VHVD

Address

Street Address
30 Old Bailey
Locality
London
Postal Code
EC4M 7AU
Country
GB
Country Name
United Kingdom
Region
UKI31

Contact

Roles

supplier

Details

Scale
large
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No

Award information

Award 1
Id
1
Status
active
Main Procurement Category
services

Items

Item 1
Id
1
Related Lot
1

Additional Classifications

Entry 1
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-OC303675
Name
DELOITTE LLP
Supplier 2
Id
GB-COH-OC307742
Name
GRANT THORNTON UK LLP
Supplier 3
Id
GB-COH-OC301540
Name
KPMG LLP
Supplier 4
Id
GB-COH-OC303525
Name
PRICEWATERHOUSECOOPERS LLP

Related lots

1
Award 2
Id
2
Status
active
Main Procurement Category
services

Items

Item 1
Id
2
Related Lot
2

Additional Classifications

Entry 1
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-OC303675
Name
DELOITTE LLP
Supplier 2
Id
GB-COH-OC300001
Name
ERNST & YOUNG LLP
Supplier 3
Id
GB-COH-OC307742
Name
GRANT THORNTON UK LLP
Supplier 4
Id
GB-COH-OC301540
Name
KPMG LLP

Related lots

2
Award 3
Id
3
Status
active
Main Procurement Category
services

Items

Item 1
Id
3
Related Lot
3

Additional Classifications

Entry 1
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-05661107
Name
AZETS PS LIMITED
Supplier 2
Id
GB-COH-OC300001
Name
ERNST & YOUNG LLP
Supplier 3
Id
GB-COH-OC307742
Name
GRANT THORNTON UK LLP
Supplier 4
Id
GB-COH-OC301540
Name
KPMG LLP

Related lots

3
Award 4
Id
4
Status
active
Main Procurement Category
services

Items

Item 1
Id
4
Related Lot
4

Additional Classifications

Entry 1
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-OC303675
Name
DELOITTE LLP
Supplier 2
Id
GB-COH-OC300001
Name
ERNST & YOUNG LLP
Supplier 3
Id
GB-COH-OC307742
Name
GRANT THORNTON UK LLP
Supplier 4
Id
GB-COH-OC303525
Name
PRICEWATERHOUSECOOPERS LLP

Related lots

4
Award 5
Id
5
Status
active
Main Procurement Category
services

Items

Item 1
Id
5
Related Lot
5

Additional Classifications

Entry 1
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-OC303675
Name
DELOITTE LLP
Supplier 2
Id
GB-COH-OC308299
Name
FORVIS MAZARS LLP
Supplier 3
Id
GB-COH-OC307742
Name
GRANT THORNTON UK LLP
Supplier 4
Id
GB-COH-OC303525
Name
PRICEWATERHOUSECOOPERS LLP

Related lots

5

Contracts and changes

Entry 1
Id
1
Award ID
1
Title
Lot 1. Pensions
Status
active
Above Threshold
Yes
Date Signed
12 Jan 2026, 00:00

Period

Starts
15 Jan 2026, 00:00
Ends
14 Jan 2030, 23:59

Value

Including VAT
4,800,000
Amount
4,000,000
Currency
GBP

Documents

Entry 1
Id
026480-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
23 Mar 2026, 16:57
Format
text/html
Entry 2
Id
2
Award ID
2
Title
Lot 2 - Property
Status
active
Above Threshold
Yes
Date Signed
12 Jan 2026, 00:00

Period

Starts
15 Jan 2026, 00:00
Ends
14 Jan 2030, 23:59

Value

Including VAT
4,800,000
Amount
4,000,000
Currency
GBP

Documents

Entry 1
Id
026480-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
23 Mar 2026, 16:57
Format
text/html
Entry 3
Id
3
Award ID
3
Title
Lot 3 - Digital
Status
active
Above Threshold
Yes
Date Signed
12 Jan 2026, 00:00

Period

Starts
15 Jan 2026, 00:00
Ends
14 Jan 2030, 23:59

Value

Including VAT
4,400,000
Amount
3,666,666.67
Currency
GBP

Documents

Entry 1
Id
026480-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
23 Mar 2026, 16:57
Format
text/html
Entry 4
Id
4
Award ID
4
Title
Lot 4 - Tax
Status
active
Above Threshold
Yes
Date Signed
12 Jan 2026, 00:00

Period

Starts
15 Jan 2026, 00:00
Ends
14 Jan 2030, 23:59

Value

Including VAT
4,000,000
Amount
3,333,333.33
Currency
GBP

Documents

Entry 1
Id
026480-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
23 Mar 2026, 16:57
Format
text/html
Entry 5
Id
5
Award ID
5
Title
Lot 5 - Financial Instruments
Status
active
Above Threshold
Yes
Date Signed
12 Jan 2026, 00:00

Period

Starts
15 Jan 2026, 00:00
Ends
14 Jan 2030, 23:59

Value

Including VAT
3,000,000
Amount
2,500,000
Currency
GBP

Documents

Entry 1
Id
026480-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
23 Mar 2026, 16:57
Format
text/html

Recorded locations

  • Buyer location · London · UKI32 · SW1W 9SP · United Kingdom

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. 026480-2026Contract details notice on Find a Tender ·