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PROCUREMENT OPPORTUNITY

External audit of public bodies in Scotland

Audit Scotland · planning

Tender information last checkedLast checked 1 Oct 2026, 09:11.

Opportunity overview

Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026

Classification

  • CPV79212100 — Financial auditing services

Lots

  • Category A: Regional local government and health: TaysideValue not stated
  • Category B: Central government: Land and ForestryValue not stated
  • Category B: Central government: Lottery fundingValue not stated
  • Category B: Central government: CharitiesValue not stated
  • Category B: Central government: CompaniesValue not stated
  • Category C: Central government specialist: Scottish WaterValue not stated
  • Category D: Central government specialist: Scottish National Investment BankValue not stated
  • Category E: Further education: WestValue not stated
  • Category E: Further education: GlasgowValue not stated
  • Category F: Local government small bodies: TaysideValue not stated
  • Category F: Local government small bodies: GlasgowValue not stated
  • Category A: Regional local government and health: LanarkshireValue not stated
  • Category G: Central government small bodies: SPCB sponsored bodiesValue not stated
  • Category A: Regional local government and health: LothianValue not stated
  • Category A: Regional local government and health: GlasgowValue not stated
  • Category A: Regional local government and health: Scottish BordersValue not stated
  • Category A: Regional local government and health: Western IslesValue not stated
  • Category A: Regional local government and health: RenfrewshireValue not stated
  • Category A: Regional local government and health: InverclydeValue not stated
  • Category A: Regional local government and health: East RenfrewshireValue 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-06a73e
Status
planned
Main Procurement Category
services

Legal basis

Id
32014L0024
Scheme
CELEX

Classification

Scheme
CPV
Id
79212100
Description
Financial auditing services

Lot Details

Award Criteria Details
Lots will be awarded in 4 phases For each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids Phase 1 Award up to two lots to each successful bidder’s max capacity Phase 2 For any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder’s max capacity Phase 3 For any lots unallocated, award lots subject to a bidder’s max capacity Phase 4 For any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders’ revised max capacity * 25/26 base audit value assumes no significant local risks Lot base audit values exclude VAT

Communication

Future Notice Date
31 Aug 2026, 00:00

Covered By

GPA

Lots and requirements

Entry 1
Id
1
Title
Category A: Regional local government and health: Tayside
Description
Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB
Status
planned
Entry 2
Id
2
Title
Category A: Regional local government and health: Lanarkshire
Description
Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB
Status
planned
Entry 3
Id
3
Title
Category A: Regional local government and health: Lothian
Description
Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB
Status
planned
Entry 4
Id
4
Title
Category A: Regional local government and health: Glasgow
Description
Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB
Status
planned
Entry 5
Id
5
Title
Category A: Regional local government and health: Scottish Borders
Description
Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB
Status
planned
Entry 6
Id
6
Title
Category A: Regional local government and health: Western Isles
Description
Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB
Status
planned
Entry 7
Id
7
Title
Category A: Regional local government and health: Renfrewshire
Description
Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB
Status
planned
Entry 8
Id
8
Title
Category A: Regional local government and health: Inverclyde
Description
Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB
Status
planned
Entry 9
Id
9
Title
Category A: Regional local government and health: East Renfrewshire
Description
Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB
Status
planned
Entry 10
Id
10
Title
Category B: Central government: Land and Forestry
Description
Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB
Status
planned
Entry 11
Id
12
Title
Category B: Central government: Charities
Description
Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB
Status
planned
Entry 12
Id
11
Title
Category B: Central government: Lottery funding
Description
Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB
Status
planned
Entry 13
Id
13
Title
Category B: Central government: Companies
Description
Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB
Status
planned
Entry 14
Id
14
Title
Category C: Central government specialist: Scottish Water
Description
Financial audit of: Scottish Water under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB
Status
planned
Entry 15
Id
15
Title
Category D: Central government specialist: Scottish National Investment Bank
Description
Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB
Status
planned
Entry 16
Id
16
Title
Category E: Further education: West
Description
Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB
Status
planned
Entry 17
Id
17
Title
Category E: Further education: Glasgow
Description
Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB
Status
planned
Entry 18
Id
18
Title
Category F: Local government small bodies: Tayside
Description
Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Status
planned
Entry 19
Id
19
Title
Category F: Local government small bodies: Glasgow
Description
Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Status
planned
Entry 20
Id
20
Title
Category G: Central government small bodies: SPCB sponsored bodies
Description
Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People’s Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026 Additional information: 25/26 value 177,000 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Status
planned

Items and delivery

Item 1
Id
1
Related Lot
1

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM77
Entry 2
Region
UKM71
Item 2
Id
2
Related Lot
2

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM84
Entry 2
Region
UKM95
Item 3
Id
3
Related Lot
3

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM75
Entry 2
Region
UKM73
Entry 3
Region
UKM78
Item 4
Id
4
Related Lot
4

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM82
Item 5
Id
5
Related Lot
5

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM91
Item 6
Id
6
Related Lot
6

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM64
Item 7
Id
7
Related Lot
7

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM83
Item 8
Id
8
Related Lot
8

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM83
Item 9
Id
9
Related Lot
9

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM83
Item 10
Id
10
Related Lot
10

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM62
Entry 2
Region
UKM82
Entry 3
Region
UKM75
Item 11
Id
12
Related Lot
12

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM75
Item 12
Id
11
Related Lot
11

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM75
Entry 2
Region
UKM82
Item 13
Id
13
Related Lot
13

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM77
Entry 2
Region
UKM75
Entry 3
Region
UKM78
Item 14
Id
14
Related Lot
14

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM72
Item 15
Id
15
Related Lot
15

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM75
Item 16
Id
16
Related Lot
16

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM95
Entry 2
Region
UKM78
Entry 3
Region
UKM82
Item 17
Id
17
Related Lot
17

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM82
Item 18
Id
18
Related Lot
18

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM71
Item 19
Id
19
Related Lot
19

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM82
Item 20
Id
20
Related Lot
20

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM75
Entry 2
Region
UKM72

Buyer, suppliers and contacts

Organisation 1
Name
Audit Scotland
Id
GB-FTS-27530

Identifier

Legal Name
Audit Scotland

Address

Street Address
102 West Port
Locality
Edinburgh
Region
UKM
Postal Code
EH3 9DN
Country Name
United Kingdom

Contact

Name
John Gilchrist
Telephone
+44 7970331736

Roles

buyer

Details

Classifications

Entry 1
Scheme
TED_CA_TYPE
Id
BODY_PUBLIC
Description
Body governed by public law
Entry 2
Scheme
COFOG
Id
01
Description
General public services

Recorded locations

  • Buyer location · Edinburgh · UKM · EH3 9DN · United Kingdom
  • Delivery location · UKM62
  • Delivery location · UKM64
  • Delivery location · UKM71
  • Delivery location · UKM72
  • Delivery location · UKM73
  • Delivery location · UKM75
  • Delivery location · UKM77
  • Delivery location · UKM78
  • Delivery location · UKM82
  • Delivery location · UKM83
  • Delivery location · UKM84
  • Delivery location · UKM91
  • Delivery location · UKM95

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. 050147-2026planning ·