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Official procurement procedure

Audit of the Statutory Accounts of ScotRail Trains Limited

Auditing services
Financial auditing services
Scotland (UKM)
Published value
Not published
Submission deadline Not published
Lots published1
Procurement Executive Summary
AI & Search Synopsis
Generated from official OCDS record
Tenderline Synopsis: ScotRail Trains Limited: "Audit of the Statutory Accounts of ScotRail Trains Limited". Published status: complete. Published value: Value not published. 1 published lot. Submission deadline not published. See the official notice for participation instructions.
Contracting AuthorityScotRail Trains LimitedScope & CategoriesNot publishedSubmission Window
complete
No deadline published
Submission GatewayDirect notice routeLegal Basis & RegimeStandard procurementEstimated Value (exc. VAT)Not published
Bidder Intelligence · Authority Profile: ScotRail Trains Limited
Market Analytics
View Authority Profile →
Derived from OCDS awards & bid statistics
Published history for ScotRail Trains Limited. These figures describe retained records, not a forecast of bids or a measure of buyer bias.
Published-to-award variance
Not availableInsufficient comparable data
Requires at least 5 comparable procedures
Competition Density
3.8Bids / Report
20% of reports have one bid
Supplier ConcentrationNo estimate
Insufficient attributable awardsNo concentration estimate available
Payment Terms
Check noticePublished terms
Payment obligations depend on the applicable regime and contract. Consult the official documents.
Coverage: 11 active published awards; 5 bid reports (which may be per lot). Supplier values exclude multi-supplier awards, frameworks and DPS, and use GBP only. They are published award values, not payments. Published-to-award variance compares single-lot, single-award, single-supplier GBP procedures with explicitly non-framework/non-DPS status; increases remain in the average. Unpublished data stays unknown. Awarded suppliers are winners, not all bidders.
Procedure terms
Contracting AuthorityScotRail Trains Limited
Procedure methodNot published
Procurement categoryNot published
Statuscomplete
Framework / DPSNot published
CompetitionNot published
Above thresholdNot published
Legal basisNot published
Tender period startsNot published
Clarification deadlineNot published
Electronic submissionNot published
Submission languagesNot published
Published9 Oct 2025, 13:15 BST
Last source update9 Oct 2025, 13:15 BST
Recurring procurementNot published
ClassificationAuditing services, Financial auditing services
Delivery area
Scotland (UKM)
OCIDocds-h6vhtk-038cae
What is being bought
This is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.
What changed
From the official release history
  1. Official notice release published
    9 Oct 2025, 13:15 BST
  2. Status changed to complete
    12 Dec 2022, 14:41 GMT
  3. Official notice release published
    12 Dec 2022, 14:41 GMT
  4. Buyer information updated
    12 Dec 2022, 14:41 GMT
Lots and requirements (1)
Published by the contracting authority
  • Lot 1 · #1
    Individual lot title not published
    cancelled
    Published valueNot published
    This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
Timeline
  1. Procedure published
    9 Oct 2025, 13:15 BST
  2. Award active
    Not published · Not published
  3. Contract active
    Signed 12 Dec 2022, 00:00 GMT · Not published
Commercial outcome and competition
Awards
PwC LLP
Not published · Not published · active
Contracts
Contract
Not published · signed 12 Dec 2022, 00:00 GMT · active
Bid statisticsNo aggregate bid statistics published
Buyer and organisations in this procedure

ScotRail Trains Limited

Contracting authority GB-FTS-66859
View buyer profile

  • ScotRail Trains Limited
    buyer

    Atrium Court, , 50 Waterloo Street, Glasgow, UKM, G2 6HQ
    kathleen.gay@scotrail.co.uk
    +44 3448110141

  • Glasgow Sheriff Court
    reviewBody

    Glasgow

  • PwC LLP
    supplier

    141 Bothwell Street, Glasgow, UK, G2 7EQ
Documents (0)
Official links; attachments are not copied
No data
No linked documents are published
Related procedures (0)
No data
No related procedures published
Planning and rationale
Planning budgetNot published
No-engagement rationaleNot published
Procedure rationaleThe contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the “CCS Framework”). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances.