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PROCUREMENT OPPORTUNITY

Auditor for Audit Scotland

Scottish Parliamentary Corporate Body · tender

Tender information last checkedLast checked 23 Sept 2026, 16:51.

Opportunity overview

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.

Classification

  • CPV79212000 — Auditing services
  • CPV79210000 — Accounting and auditing services
  • CPV79212100 — Financial auditing services

Lots

  • 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). Additional information: 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.Value 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
SPCB-0520
Status
active
Main Procurement Category
services
Procurement Method
open
Procurement Method Details
Open procedure
Has Recurrence
Yes

Legal basis

Id
32014L0024
Scheme
CELEX

Classification

Scheme
CPV
Id
79212000
Description
Auditing services

Submission Method

electronicSubmission

Selection criteria

Criteria

Criterion 1
Type
suitability
Description
Tenderers cannot be considered for this contract if, within the duration of the contact, they carry out audits of public bodies on behalf of Audit Scotland, as this would constitute a conflict of interest. Tenderers are required to be enrolled in the relevant professional or trade registers within the country with which they are established. Where it is required within a tenderers country of establishment they must confirm which authorisation or memberships of the relevant organisations are required in order to be able to perform this service. Tenderers will be required to provide one example that demonstrates they have the relevant experience to deliver the auditing services. The example must be for a publicly funded body e.g. government agencies, NDPB’s, Local Authorities, NHS bodies etc.) or publicly regulated organisations such as registered Social Landlords or charities.

Applies To

supplier
Criterion 2
Type
economic
Description
On behalf of the SCPA, The SPCB requires tenderers to have a Creditsafe Risk Score of 40 or higher to demonstrate satisfactory financial standing. If a tenderer has a lower credit risk score than 40 on Creditsafe and has the backing of a parent company with a credit risk score of 40 or higher, then the provision of a parent company guarantee will be required prior to the award of any contract. If a tenderer has a lower credit risk score than 40 and cannot provide a parent company guarantee, they must submit evidence to support a stable and improved financial standing with their tender or the tender may be rejected. If no evidence is provided with the tender or the evidence provided is not sufficient to demonstrate a satisfactory financial position to the satisfaction of the SPCB (whose decision in this regard shall be final), then the tender will be rejected and will not be evaluated further. If a tenderer is not listed on Creditsafe, for whatever reason, then it will be asked to submit equivalent accounts to enable the required assessment of financial standing to be carried out.  If the information provided does not, in the SPCB’s opinion, demonstrate a satisfactory financial position, the bid may be rejected.
Minimum
It is a requirement that bidders hold, or can commit to obtain prior to the commencement of any subsequently awarded contract, the types and levels of insurance indicated below: Employers'(Compulsory) Liability Insurance 5million GBP Professional Indemnity Insurance 5million GBP

Applies To

supplier
Criterion 3
Type
technical
Description
In relation to the SPD, tenderers will be required to provide ONE example to demonstrate that they have the relevant experience to deliver the services. This example should be for a publicly funded body such as Government Agencies, NDPB’s, Local Authorities NHS bodies, etc. or publicly regulated organisations such as Registered Social Landlords or Charities. Tenderers should note this question will not be weighted and will be evaluated on a pass/fail basis. Tenderers will be required to confirm whether they intend to subcontract and , if so, for what proportion of the contract.

Applies To

supplier
Criterion 4
Type
technical
Description
Reference to the relevant law, regulation or administrative provision: Tenderers will be required to confirm that they are eligible for appointment as a company auditor under section 1219(1)(a)(b) of the Companies Act 2006 or a member of a body of accountants established in the United Kingdom.

Contract terms

Performance Terms
Tenderers cannot be considered for this contract if, within the duration of the contract, they carry out audits of public bodies on behalf of Audit Scotland, as this would constitute a conflict of interest.
Electronic Invoicing Policy
allowed
Has Electronic Payment
Yes

Covered By

GPA

Tender Period

Ends
19 Oct 2026, 12:00

Submission terms

Languages

en

Expected award period

Starts
19 Oct 2026, 12:00

Bid Opening

Date
19 Oct 2026, 12:00

Recurrence

Description
2030/2031

Lots and requirements

Entry 1
Id
1
Description
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). Additional information: 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.
Has Renewal
Yes
Has Options
No
Status
active

Award criteria

Criteria

Criterion 1
Name
Technical
Type
quality
Description
70
Criterion 2
Type
price
Description
30

Contract period

Duration In Days
1,440

Renewal

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

Submission terms

Variant Policy
notAllowed

Items and delivery

Item 1
Id
1
Related Lot
1

Additional Classifications

Entry 1
Scheme
CPV
Id
79212100
Description
Financial auditing services
Entry 2
Scheme
CPV
Id
79210000
Description
Accounting and auditing services

Delivery locations

Entry 1
Region
UKM75

Delivery Location

Description
Edinburgh

Buyer, suppliers and contacts

Organisation 1
Name
Scottish Parliamentary Corporate Body
Id
GB-FTS-5276

Identifier

Legal Name
Scottish Parliamentary Corporate Body

Address

Street Address
The Scottish Parliament, Procurement Services
Locality
Edinburgh
Region
UKM75
Postal Code
EH99 1SP
Country Name
United Kingdom

Contact

Name
Nadia Smith
Telephone
+44 1313486617

Roles

buyer
centralPurchasingBody

Details

Classifications

Entry 1
Scheme
TED_CA_TYPE
Id
BODY_PUBLIC
Description
Body governed by public law
Entry 2
Scheme
COFOG
Description
Scottish Commission for Public Audit
Organisation 2
Name
Edinburgh Sheriff Court House
Id
GB-FTS-81568

Identifier

Legal Name
Edinburgh Sheriff Court House

Address

Street Address
Sheriff Court House, 27 Chambers Street,
Locality
Edinburgh
Postal Code
EH1 1LB
Country Name
United Kingdom

Contact

Roles

reviewBody

Recorded locations

  • Buyer location · Edinburgh · UKM75 · EH99 1SP · United Kingdom
  • Delivery location · UKM75

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. 087152-2026tender ·