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Published 8 Jan 2026, 10:44 GMT

Official UK procurement notice

Audit of HIE Group Companies

Official notice

Authority: Highlands and Islands Enterprise·Consortium: 6 public authorities

Framework agreementServicesOpen procedureSME suitable

Sectors: Business Services & Consultancy (79) Delivery: Scotland (UKM6)

Framework ceiling (notional)£210,000framework ceiling, not attributable revenue

Submissions closed 12 Feb 2026awarded 30 Mar 2026

What is being bought

Published requirement description

THIS IS A CONTRACT AWARD NOTICE AND AS SUCH THE PROCUREMENT PROCESS IS COMPLETE.

HIE has appointed a supplier to deliver audit services for its group. HIE currently has five active group companies that require annual audits and consolidation into HIE's Consolidation Pack. In addition, the supplier will be responsible for preparing and submitting the annual corporation tax returns.

The services are required from 1st April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term.

The value of the initial 3-year period is GBP 157,350 (excluding VAT).

Recurrence: By 13th April 2030

CPV: Accounting and auditing services · Auditing services · Financial auditing services

How this framework works

From the published notice

Places: up to 1 suppliers · 2 bids received (2.0 per place) · 1 appointed (full)

The lotProcurement structure

single lot · value published

Lot #1This Framework will also be available for use by Cairngorm Mountain (Scotland) Ltd…AwardedRenewalPublished value£210,000

This Framework will also be available for use by Cairngorm Mountain (Scotland) Ltd SC614703; HIE Orkney SC126871; HIE Ventures SC156337; Orkney Research and Innovation Campus (ORIC) SO306277; Wave Energy Scotland (WES) SC493764 as well as any other Contracting Authority wholly or partly under the control of, or funded by HIE, at any point during the term of this Framework (subject to case-by-case approval by HIE). Additional information: Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

Delivery: Scotland

Extensions: In accordance with Regulation 72(1)(a) of the Public Contracts (Scotland) Regulations 2015, HIE reserves the right to make changes to the volume, scope or location of the Services to be supplied under the Framework following a review of the Services by HIE, particularly with regard to demand and budgetary availability. This may result in amendments to existing requirements under the Framework, including but not limited to: -A reduction in HIE available budget may result in lower service levels. -Changes in legislation may increase or decrease the required workload. -The addition or removal of HIE group companies due to mergers or dissolutions will impact on the work required. · It is expected that these services will be required from mid April 2026 for an initial period of 3 years unless terminated in accordance with the provision of the Framework agreement with the option to extend for a period of one year (3 + 1) together not exceeding 4 years following the Initial Term.Variant bids: not allowed

79212000 Auditing services 79212100 Financial auditing 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

Quality: 60%Price: 40%

Published sub-criteria (4)

Management and Delivery Methodology: 35%
Management and Delivery Team: 20%
Fair Work Practices: 5%
price: 40%

Published award criteria (8)

Prompt Payment Standard Clause: Pass/Fail
Payment of the Real Living Wage: Pass/Fail
Cyber Security: Pass/Fail
Delivery of Community Benefits: Pass/Fail
Management and Delivery Methodology: 35%
Management and Delivery Team: 20%
Fair Work Practices: 5%
Price: 40%

Staff: Names and qualifications of delivery staff must be submitted

What this means for your bid

Price carries 40 of 100 points: a 10% discount moves about 4 points. The method statement decides this lot, not the discount.
“Audit of HIE Group Companies” is a framework: the contest is a place on its panel, up to 1 suppliers, 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: Yes · By 13th April 2030
First published: 8 Jan 2026, 10:44 GMT
Last source update: 3 Apr 2026, 09:24 BST
Award evaluation window: 12 Feb 2026 – …
Authority reference: FTS049
FTS notice number: 2026/S 000-031188
Classification (CPV): Accounting and auditing servicesAuditing servicesFinancial auditing services
Delivery area: Scotland (UKM6)
Official registry OCID: ocds-h6vhtk-06019e Find a Tender

Contract terms

Electronic trading: e-invoicing allowed · electronic ordering · electronic payment
Performance terms: Refer to the Scope of Requirements and Guidance document.

Publisher note: The value stated in sections II.1.7 & V.2.4 reflects the maximum framework value (ex VAT) including any extension options. (SC Ref:827730)

How it was run

Official notice

Run through: Public Contracts Scotland · Who buys & how to bid on PCS

Supplier login requiredLanguage: EN

Access & registration note: Free single registration for Scotland; PCS-Tender (Jaggaer) for full bidding

Appointment period ends: 12 Feb 2026, 12:00 GMT
Submission channel: {"electronicSubmission"}
Accepted languages: en
Bid validity: 90 days from the deadline
Bids opened: 12 Feb 2026, 12:00 GMT

Detailed submission instructions & authority contactsFrom official release

www.publiccontractsscotland.gov.uk ↗

Timeline

12 Feb 2026 → 3 Apr 2026 · 3 dates

Admission / appointment period ends252 days ago · period end, not a bid countdown
12 Feb 2026, 12:00 GMT
Bids opened252 days ago
12 Feb 2026, 12:00 GMT
Notice published202 days ago
3 Apr 2026, 09:24 BST

Notice history

1 event · 2 releases on Find a Tender

Status changed to complete
3 Apr 2026, 09:24 BST

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast

Suppliers appointed 1admitted to the panel · see the list ↓

Bids received 21 from SMEs

Contracts signed 1latest 30 Mar 2026

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

Contracts

Contract 031188-2026-FTS049-1
Signed
30 Mar 2026
Value
£209,800
Status
active

Bid statistics published by the authority

Bids	SME	VCSE	Valid bid range
2bids · 2 electronic · 2 from abroad	1	—	—

Contracting authority & participating public bodies

6 public bodies on the notice

Highlands and Islands Enterprise

Contracting authorityRegional or local agency/officeEconomic affairs An Lòchran, 10 Inverness Campus, Inverness, Scotland, IV2 5NAContact email, phone Published organisation website ↗

Consortium members and other public bodies

Cairngorm Mountain (Scotland) LtdContracting authority Aviemore, ScotlandContact email, phone
HIE OrkneyContracting authority Inverness, ScotlandContact email, phone
HIE VenturesContracting authority Inverness, ScotlandContact email, phone
Orkney Research and Innovation Campus LLPContracting authority Stromness, UKContact email, phone
Wave Energy Scotland LimitedContracting authority Inverness, ScotlandContact email, phone

Dispute resolution & review bodies

Inverness Sheriff Court and Justice of the Peace CourtReview body InvernessContact email, phone

Framework contractors & participating bidders

1 commercial party on the notice

Saffery Champness LLPFramework contractor Kintail House, Beechwood Park, Inverness, Scotland, IV2 3BWContact phone

Official documents & specifications (2)

Official links; attachments are not copied

Tender pack and attachments

Economic and financial selection criteriatenderEconomic and financial selection criteria
Technical selection criteriatenderTechnical selection criteria