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Published 16 Jul 2025, 12:48 BST

Official UK procurement notice

CPT_25_03 Specialist Audit Services Framework

Official notice

Authority: National Audit Office (Central government)

Framework agreement5 lotsServicesOpen procedureAbove thresholdSME suitableVCSE suitable
Sectors: Business Services & Consultancy (79) Delivery: UK
Framework ceiling (notional)£17,500,000total for 5 lots · framework ceiling, not attributable revenue
Submissions closed 11 Aug 2025awarded 31 Oct 2025
Awarded to Deliotte LLP +6 more5 awards
Framework period 4 yrsends 7 Dec 2029 · up to 4 Jan 2031 with extensions · starts 8 Dec 2025

What is being bought5 lots · detail below

Published requirement description

The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector.

The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament.

The framework is divided into five lots:

Lot 1 - Pensions

Lot 2 - Property

Lot 3 - Digital

Lot 4 - Tax

Lot 5 - Financial Instruments

Up to four suppliers will be appointed per lot. The framework will run for four years, from Thursday 15th January 2026 to Monday 14th January 2030, with an estimated total value of £21 million (inclusive of VAT).

This figure includes contingency and potential additional services beyond the core specialist audit scope.

CPV: Accounting and auditing services

How this framework works

From the published notice
Type
Closed framework
Call-offs
call-offs may be awarded directly or by further competition
Bids received
7 bids on the busiest of 5 lots · 7 suppliers appointed
Framework period
4 yrs · up to 5 yrs 1 mo from 8 Dec 2025
Published description of the framework

Full details on how the NAO will award call‑off contracts are set out in the signed Framework Agreement. This framework permits call‑off contracts to be awarded either by with or without competition, in accordance with the rules established within the agreement

Lots and requirements (5)Procurement structure

5 lots · all with a published value · same conditions of participation on every lot

Every one of these 2 lots carries the same published figure, £4,000,000: it is the framework's maximum for the whole notice, not each lot's own budget, and no share per lot is published. The cards below say ceiling above rather than repeat it.

Lot #1PensionsAwardedRenewal 4 yrsSMEVCSEceiling above

We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients.

The estimated value for this lot will be up to £4.8m inclusive of VAT.

Contract period: 8 Dec 2025 – 7 Dec 2029 (4 yrs) · up to 4 Jan 2031 with extensions
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: Extension options published
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #2PropertyAwarded 4 yrsSMEVCSEceiling above

We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients.

The estimated value for this lot will be up to £4.8m inclusive of VAT

Contract period: 8 Dec 2025 – 7 Dec 2029 (4 yrs)
Delivery: UKEligibility: SME eligibleVCSE eligible
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #3DigitalAwarded 4 yrsSMEVCSEPublished value£3,666,667

We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients.

The estimated value for this lot will be up to £4.4m inclusive of VAT

Contract period: 8 Dec 2025 – 7 Dec 2029 (4 yrs)Value: £3,666,667 exc. VAT · £4,400,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #4TaxAwarded 4 yrsSMEVCSEPublished value£3,333,333

We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients.

The estimated value for this lot will be up to £4m inclusive of VAT

Contract period: 8 Dec 2025 – 7 Dec 2029 (4 yrs)Value: £3,333,333 exc. VAT · £4,000,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #5Financial InstrumentsAwarded 4 yrsSMEVCSEPublished value£2,500,000

We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients.

The estimated value for this lot will be up to £3m inclusive of VAT

Contract period: 8 Dec 2025 – 7 Dec 2029 (4 yrs)Value: £2,500,000 exc. VAT · £3,000,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

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
Lot distribution rule: Please refer to Invitation to Tender (ITT) documentation for further details.
Conditions of participation · identical on every lot2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

What this means for your bid
  • “CPT_25_03 Specialist Audit Services Framework” is a framework: the contest is a place on its panel, not a single contract: call-offs may be direct or by further competition.

Procedure terms & legal framework

From the official record
Procedure method
Open procedure
Legal basis
UKPGA · 2023/54 Procurement Act 2023
Procurement category
Services
Notice status
Awarded
Procurement threshold
Above threshold (FTS publication)
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
Unspecified in notice
Recurring procurement
Unspecified in notice
First published
16 Jul 2025, 12:48 BST
Last source update
23 Mar 2026, 16:57 GMT
Award evaluation window
Submission end – 1 Oct 2025
Authority reference
CPT_25_03
FTS notice number
2025/S 000-040505
Latest notice
Contract details notice (UK7)
Classification (CPV)
Accounting and auditing services
Delivery area
UK
Official registry OCID
ocds-h6vhtk-04e914 Find a Tender

How it was run

Official notice
Run through: portal not identified
Electronic submission allowedLanguage: EN
Appointment period ends
11 Aug 2025, 12:00 BST
Clarification deadline
4 Jul 2025, 12:00 BST
Submission channel
Official e-sourcing portal
Electronic submission
Allowed
Accepted languages
en
Detailed submission instructions & authority contactsFrom official release

Supplier information

Potential suppliers interested in this new opportunity MUST ensure to register an account first on the Find a Tender Central Digital platform here www.find-tender.service.gov.uk/Search ↗ and include their core business details onto the system.

Once potential suppliers accounts have been set up their account on the Find a Tender Central Digital platform and their Share Code has been generated, suppliers should then access the tender documentation as follows:

Tender documentation

The National Audit Office will be using the Delta eSourcing system to electronically conduct this procurement exercise and interested potential suppliers need to express an interest in the opportunity by registering onto the Delta eSourcing system by clicking the

" Register as a Supplier" link at

login.bipsolutions.com/casDelta/login ↗.

Once registered and then logged onto Delta, potential suppliers will need to use the Access Code number 8J737KXEM4 to locate the procurement exercise.

Then potential Suppliers must select "Register Interest" to view the tender documentation, raise clarification questions and subsequently submit their response to the procurement exercise.

For further assistance with using Delta, please contact the Delta Help Desk on 0800 923 9236.

Timeline

3 Mar 2025 → 23 Mar 2026 · 10 dates
  1. Planning notice published
    3 Mar 2025, 16:18 GMT
  2. Market engagement
    10 Apr 2025, 23:59 BST

    The NAO would like to invite interested suppliers to attend a Virtual Market Engagement event taking place on Monday 7th April 2025 at 2.30 to 4.30pm.

    The purpose of the events is to offer attendees the opportunity to hear about the requirement and proposed procurement routes for the Financial and Specialist Audit and Assurance services contract.

    If organisations are interested in attending the Virtual Market Engagement event, then send expressions of interest via email to [email protected] by 12 noon on Tuesday 1st April 2025. The email needs to include your name, position, organisation and contact details alongside the names and positions of other colleagues wishing to attend. Further details will be made available nearer the time of the event.

  3. Tender notice published
    11 Jun 2025, 18:43 BST
  4. Clarification questions by
    4 Jul 2025, 12:00 BST
  5. Admission / appointment period endsperiod end, not a bid countdown
    11 Aug 2025, 12:00 BST
  6. Award decision expected by384 days ago
    1 Oct 2025, 23:59 BST
  7. Assessment summaries sent352 days ago
    3 Nov 2025
  8. Standstill ends342 days ago
    12 Nov 2025, 23:59 GMT
  9. Contract starts317 days ago
    8 Dec 2025
  10. Latest notice published211 days ago
    23 Mar 2026, 16:57 GMT

Notice history

7 events · 3 releases on Find a Tender · since 3 Mar 2025
  1. Preliminary market engagement notice published
    3 Mar 2025, 16:18 GMT
    UK2
  2. Tender notice published
    11 Jun 2025, 18:43 BST
    UK4
  3. Tender notice published
    16 Jul 2025, 12:48 BST
    UK4
  4. Contract award notice published
    3 Nov 2025, 17:12 GMT
    UK6
  5. Status changed to complete
    3 Nov 2025, 17:12 GMT
  6. Contract signature expected
    26 Nov 2025, 23:59 GMT
    scheduled
  7. Contract details notice published
    23 Mar 2026, 16:57 GMT
    UK7
Published amendments (1)

Please note that this notice hasnt been edited at all

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Suppliers appointed 75 awards · see the list ↓
Bids received 71 from SMEs · busiest of 5 lots
Contracts signed 5latest 12 Jan 2026

£4,000,000 is the framework's published maximum, restated by the publisher on 2 award rows. It is one ceiling, not 2 separate sums, and no share per lot is published; those rows read “ceiling above”.

Awarded toValueDateStatus
Lot 1 · Pensions1 award
Deliotte LLP, Grant Thornton UK Advisory & Tax LLP, KPMG, Pricewaterhouse Coopers LLP8 Dec 2025 – 7 Dec 2029ceiling above31 Oct 2025Awarded
Lot 2 · Property1 award
Deliotte LLP, Ernst and Young LLP, Grant Thornton UK Advisory & Tax LLP, KPMG8 Dec 2025 – 7 Dec 2029ceiling above31 Oct 2025Awarded
Lot 3 · Digital1 award
Azets, Ernst and Young LLP, Grant Thornton UK Advisory & Tax LLP, KPMG8 Dec 2025 – 7 Dec 2029£3,666,66731 Oct 2025Awarded
Lot 4 · Tax1 award
Deliotte LLP, Ernst and Young LLP, Grant Thornton UK Advisory & Tax LLP, Pricewaterhouse Coopers LLP8 Dec 2025 – 7 Dec 2029£3,333,33331 Oct 2025Awarded
Lot 5 · Financial Instruments1 award
Deliotte LLP, Grant Thornton UK Advisory & Tax LLP, Mazars LLP, Pricewaterhouse Coopers LLP8 Dec 2025 – 7 Dec 2029£2,500,00031 Oct 2025Awarded

Contracts

All 2 of these contracts carry the same published figure, £4,000,000, the framework's maximum for the whole notice, not each contract's own value. They are not eleven separate sums.

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Pensions4final-stage tenders · 5 at stage one00—
2 · Property4final-stage tenders · 6 at stage one00—
3 · Digital4final-stage tenders · 8 at stage one10—
4 · Tax7final-stage tenders · 8 at stage one10—
5 · Financial Instruments6final-stage tenders · 7 at stage one00—

Contracting authority & participating public bodies

National Audit Office

Contracting authorityPublic authority - central government GB-PPON: PBHM-8926-YDNL 157-197 Buckingham Palace Road, London, London, SW1W 9SPContact email

Framework contractors & participating bidders

7 commercial parties on the notice
  • AZETS PS LIMITEDFramework contractorGB-COH: 05661107GB-PPON: PYVL-4158-BRNY 2nd Floor Regis House, 45 King William Street, London, London, EC4R 9ANContact email
  • DELOITTE LLPFramework contractorGB-COH: OC303675GB-PPON: PQZJ-4654-XTJY 1 New Street Square, London, London, EC4A 3HQContact email
  • ERNST & YOUNG LLPFramework contractorGB-COH: OC300001GB-PPON: PMLW-7292-ZXTL 1 More London Place, London, London, SE1 2AFContact email
  • FORVIS MAZARS LLPFramework contractorGB-COH: OC308299GB-PPON: PNCL-5949-VHVD 30 Old Bailey, London, London, EC4M 7AUContact email
  • GRANT THORNTON UK LLPFramework contractorGB-COH: OC307742GB-PPON: PVBL-2249-QHWW 8 Finsbury Circus, London, London, EC2M 7EAContact email
  • KPMG LLPFramework contractorGB-COH: OC301540GB-PPON: PMGV-6254-LTTL 15 Canada Square, London, London, E14 5GLContact email
  • PRICEWATERHOUSECOOPERS LLPFramework contractorGB-COH: OC303525GB-PPON: PWXM-5926-GWLN 1 Embankment Place, London, London, WC2N 6RHContact email

Official documents & specifications (13)

Official links; attachments are not copied

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