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Published 23 Jul 2024, 13:49 BST

Official UK procurement notice

Audit and Tax Services · UK public procurement notice

Official notice

Authority: APUC Ltd (Public body)

Framework agreement11 lotsServicesOpen procedureSME suitable
Sectors: Business Services & Consultancy (79) Delivery: Scotland (UKM)
Framework ceiling (notional)Value not publishedframework ceiling, not attributable revenue
Awarded 9 Feb 2024
Lots 11see the lot list below

What is being bought11 lots · detail below

Published requirement description

The Authority was seeking Contractor(s) for the provision of Audit and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including:

Care Inspectorate/Scottish Social Services Council

Childrens Hearings Scotland

Crown Estate Scotland

Highlands and Islands Enterprise

Historic Environment Scotland

Jobs & Business Glasgow

National Library of Scotland

NatureScot

Royal Botanic Gardens Edinburgh

SASA

Scottish Childrens Reporters Administration

Scottish Fire and Rescue Service

SportScotland

CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Internal audit services · Statutory audit services · Tax consultancy services

How this framework works

From the published notice
Bids received
10 bids on the busiest of 11 lots · 13 suppliers appointed

Lots and requirements (11)Procurement structure

11 lots · no lot values published · same evaluation weights on every lot
Lot #1Internal Audit <25M GBP - Purchaser body annual turnover valueAwarded

Internal Audit Services for Purchaser body with an annual turnover value <25M GBP

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79212000 Auditing services79212200 Internal audit services
Lot #2Internal Audit 25M - 75M GBP - Purchaser body annual turnover valueAwarded

Internal Audit Services for Purchaser body with an annual turnover value 25M - 75M GBP

Delivery: Scotland
79210000 Accounting and auditing services79212000 Auditing services79212200 Internal audit services
Lot #3Internal Audit 75M - 200M GBP - Purchaser body annual turnover valueAwarded

Internal Audit Services for Purchaser body with an annual turnover value 75M - 200M GBP

Delivery: Scotland
79210000 Accounting and auditing services79212000 Auditing services79212200 Internal audit services
Lot #4Internal Audit >200M GBP - Purchaser body annual turnover valueAwarded

Internal Audit Services for Purchaser organisations with an annual turnover value >200M GBP

Delivery: Scotland
79210000 Accounting and auditing services79212000 Auditing services79212200 Internal audit services
Lot #5External Audit <25M GBP - Purchaser body annual turnover valueAwarded

External Audit Services for Purchaser body with an annual turnover value <25M GBP

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79210000 Accounting and auditing services79212000 Auditing services79212300 Statutory audit services
Lot #6External Audit 25M - 75M GBP - Purchaser body annual turnover valueAwarded

External Audit Services for Purchaser body with an annual turnover value 25M - 75M GBP

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79210000 Accounting and auditing services79212000 Auditing services79212300 Statutory audit services
Lot #7External Audit 75M - 200M GBP - Purchaser body annual turnover valueAwarded

External Audit 75M- 200M GBP- Purchaser body annual turnover value

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79210000 Accounting and auditing services79212000 Auditing services79212300 Statutory audit services
Lot #8External Audit >200M GBP - Purchaser body annual turnover valueAwarded

External Audit Services for Purchaser body with an annual turnover value >200M GBP

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79210000 Accounting and auditing services79212000 Auditing services79212300 Statutory audit services
Lot #9Grant AuditsAwarded

Grant Audit Services for Purchaser body.

Delivery: Scotland
79200000 Accounting, auditing and fiscal services79210000 Accounting and auditing services79212000 Auditing services79212300 Statutory audit services
Lot #10Tax Services – UK all taxesAwarded

Tax Services– UK all taxes for Purchaser body.

Delivery: Scotland
79221000 Tax consultancy services
Lot #11Tax Services – UK and International all taxesAwarded

Tax Services – UK and International all taxes for Purchaser body

Delivery: Scotland
79221000 Tax consultancy services

What it takes to win
i

How this buyer will score bids.

The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).

Evaluation split and conditions of participation as published; the tender pack may add more
How bids were scored · same split on all 11 lots
Quality: 70%Price: 30%
Published award criteria (2)
  • Quality: 70%
  • Price: 30%
What this means for your bid
  • Price carries 30 of 100 points: a 10% discount moves about 3 points. The method statement decides this lot, not the discount.
  • “Audit and Tax Services” is a framework: the contest is a place on its panel, not a single contract.

Price arithmetic assumes straight proportional scoring; the tender pack may use another formula.

Procedure terms & legal framework

From the official record · publisher note attached
Procedure method
Open procedure
Legal basis
CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
Procurement category
Services
Notice status
Awarded
Procurement threshold
Unspecified in notice
Regulatory regime
Standard
Commercial structure
Framework agreement
Who may use this agreement
Not stated in the notice; call-off rights may be limited to the establishing authority
Competition type
Competitive procedure
GPA / WTO covered
Yes (GPA)
Recurring procurement
Unspecified in notice
First published
23 Jul 2024, 13:49 BST
Last source update
23 Sept 2024, 16:16 BST
Authority reference
PFB1040 AP
FTS notice number
2024/S 000-030381
Classification (CPV)
Accounting and auditing servicesAccounting, auditing and fiscal servicesAuditing servicesInternal audit servicesStatutory audit servicesTax consultancy services
Delivery area
Scotland (UKM)
Official registry OCID
ocds-h6vhtk-0483b0 Find a Tender

Publisher note: (SC Ref:778078)

Notice history

5 releases on Find a Tender
Routine re-releases (5)
  • 2024-09: 1 release · 23 Sept 2024
  • 2024-07: 1 release · 23 Jul 2024

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Suppliers appointed 13admitted to the panel · see the list ↓
Bids received 105 from SMEs · busiest of 11 lots
Contracts signed 15latest 9 Feb 2024

15 suppliers are admitted to this framework without individual award values or dates, see the supplier list below.

Contracts

All 8 of these contracts carry the same published figure, £1,000,000, the framework's maximum for the whole notice, not each contract's own value. They are not eleven separate sums.

  • Internal Audit 75M - 200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • Tax Services – UK all taxes

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active

  • Tax Services – UK and International all taxes

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active

  • Internal Audit >200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • External Audit 25M - 75M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • External Audit 75M - 200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • External Audit >200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • Internal Audit 25M - 75M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active

  • Internal Audit <25M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active

  • External Audit <25M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active

  • Grant Audits

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active

  • Grant Audits

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active
    • Change Ernst & Young LLP added as an awarded provider on Lot 9 - Grant Audits., Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: Late sign off of Terms and Conditions.

  • Tax Services – UK all taxes

    Signed
    9 Feb 2024
    Value
    £400,000
    Status
    active
    • Change Ernst & Young LLP added as an awarded provider on Lot 10 -Tax – UK all taxes, Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: Late sign off of Terms and Conditions.

  • Internal Audit >200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active
    • Change Ernst and Young LLP added as an awarded supplier on Lot 4 - Internal Audit - >200M GBP., Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: Late sign off of Terms and Conditions.

  • External Audit 75M - 200M GBP - Purchaser body annual turnover value

    Signed
    9 Feb 2024
    Value
    ceiling above
    Status
    active
    • Change Ernst & Young LLP added as an awarded provider on Lot 7 - External Audit - 75M - 200M GBP., Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: Late sign off of Terms and Conditions.

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Internal Audit <25M GBP - Purchaser body annual turnover value5bids · 5 electronic · 5 from abroad3——
2 · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value6bids · 6 electronic · 6 from abroad3——
3 · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value7bids · 7 electronic · 7 from abroad4——
4 · Internal Audit >200M GBP - Purchaser body annual turnover value7bids · 7 electronic · 7 from abroad4——
5 · External Audit <25M GBP - Purchaser body annual turnover value5bids · 5 electronic · 5 from abroad3——
6 · External Audit 25M - 75M GBP - Purchaser body annual turnover value7bids · 7 electronic · 7 from abroad5——
7 · External Audit 75M - 200M GBP - Purchaser body annual turnover value5bids · 5 electronic · 5 from abroad3——
8 · External Audit >200M GBP - Purchaser body annual turnover value5bids · 5 electronic · 5 from abroad3——
9 · Grant Audits6bids · 6 electronic · 6 from abroad4——
10 · Tax Services – UK all taxes10bids · 10 electronic · 10 from abroad5——
11 · Tax Services – UK and International all taxes10bids · 10 electronic · 10 from abroad5——

Contracting authority & participating public bodies

2 public bodies on the notice

APUC Limited

Contracting authorityPublic bodyBody governed by public lawEducation Unit 27, Stirling Business Centre, Stirling, Scotland, FK8 2DZContact name, email, phone

Other public bodies

  • European UnionFunder

Dispute resolution & review bodies

  • Stirling Sheriff Court and Justice of the Peace CourtReview body Stirling

Framework contractors & participating bidders

13 commercial parties on the notice
  • Anderson Anderson & Brown LLPFramework contractor 1 Lochrin Square, 92 Fountainbridge, Edinburgh, Scotland, EH3 9QAContact phone
  • Armstrong WatsonFramework contractor 24 Blythswood Square, Glasgow, Glasgow, Scotland, G2 4BGContact phone
  • Azets Holdings LimitedFramework contractor 2nd Floor Regis House, 45 King William Street, London, London, EC4R 9ANContact phone
  • BDO LLPFramework contractor 4 Atlantic Quay, 70 York Street, Glasgow, UK, G2 8JXContact phone
  • Chiene + Tait LLPFramework contractor 61 Dublin Street, Edinburgh, UK, EH3 6NLContact phone
  • Ernst & Young LLP (EY)Framework contractor G1 Building, 5 George Square, Glasgow, UK, G2 1DYContact phone
  • Grant Thornton UK LLPFramework contractor 30 Finsbury Square, London, UK, EC2A 1AGContact phone
  • Henderson LoggieFramework contractor The Vision Building, 20 Greenmarket, Dundee, Scotland, DD1 4QBContact phone
  • KPMGFramework contractor 319 St Vincent Street, Glasgow, Scotland, G2 5ASContact phone
  • PricewaterhouseCoopersFramework contractor 1 Embankment Place, London, London, WC2N 6RHContact phone
Show 3 more suppliers
  • RSM UK Audit LLPFramework contractor 6th Floor, 25 Farringdon Street, London, UK, EC4A 4ABContact phone
  • RSM UK Tax and Accounting LimitedFramework contractor 6th Floor, 25 Farringdon Street, London, UK, EC4A 4ABContact phone
  • Wbg Services LLPFramework contractor 168 Bath Street, Glasgow, Scotland, G24TPContact phone

Official documents & specifications

Official links; attachments are not copied

No document links were published on the notice.