Find a TenderPlanned procurementPreliminary market engagement notice
Published 7 Aug 2026, 13:53 BST

Official UK procurement notice

CPT_26_22 Professional Accountancy Apprenticeship training programme

Authority: National Audit Office (Central government)

ServicesAbove threshold
Sectors: Education & Training (80) Delivery: UK
Planned pipeline value£5,000,000pipeline notice, not a live tender
Tender notice expected 30 Nov 2026from the planned procurement notice
Contract term 3 yrsends 31 Aug 2030 · up to 31 Aug 2032 with extensions · starts 1 Sept 2027

What is being bought

Published requirement description

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account and improving public services through high-quality audit work.

The NAO intends to re-procure its Professional Accountancy and Apprenticeship Training contract to support tuition delivery for graduate and school-leaver trainees undertaking ICAEW qualifications, including ACA examinations. The procurement is expected to launch in late autumn 2026.

The NAO is seeking an experienced, accredited training provider to deliver professional accountancy tuition and apprenticeship training for the following expected routes:

•Level 6 Digital Financial Audit apprenticeships for graduates and school leavers, delivered over 48 months. This route combines the 12-month Certificate in Finance, Accounting and Business (CFAB) with a 36-month Level 6 applied degree apprenticeship in Digital Technology; and

•Level 7 Accountancy Professional apprenticeships for eligible school leavers, delivered over 54 months.

•ACA Professional qualification route for eligible graduates, delivered over 36 months.

The new procurement is expected to cover Level 6 and Level 7 apprenticeship training only. While Level 4 Professional Accounting Technician apprenticeships are currently delivered under the NAO's existing arrangements and will continue with the incumbent supplier, they are not intended to form part of the new procurement.

The contract may include scope for the NAO to introduce, offer or develop additional related apprenticeship routes or qualification programmes at different levels during the term, subject to business need, funding availability and agreement with the appointed provider.

The estimated total value of the new procurement is up to £6 million (inclusive of VAT) over a five-year term. Although Level 4 delivery is not intended to form part of this new procurement, the estimated value has been set to accommodate the anticipated Level 6 and Level 7 apprenticeship routes, potential changes in demand, and the possible introduction of additional apprenticeship pathways, qualification programmes, or related services during the contract term.

The anticipated contract term is three years, with an option to extend for up to a further two years, giving a maximum duration of five years.

CPV: Personal development training services · Specialist training services · Staff training services · Training services

The lotProcurement structure

single lot · no lot value published
Lot #1PlannedRenewal 3 yrs
Contract period: 1 Sept 2027 – 31 Aug 2030 (3 yrs) · up to 31 Aug 2032 with extensions
Delivery: UK
Extensions: Extension options published

Who is likely to bid for this lot ↓

Pipeline intelligence · planning stage: how this market runs before the tender is published

How National Audit Office buys Specialist training services (CPV 8051), and who usually turns up

National Audit Office’s published record next to the market for the same work. Frameworks and DPS are left out: they draw different bid counts. Whole-market view: Specialist training services (CPV 8051) →

1

How the contest usually goes

Winner shares use published awards; bid and price charts use contested lots.

Question for the bid
This buyerNational Audit Office · all categories
What to do with it
How often do SMEs win?
i

How often small and medium firms win.

Share of awards where the winner’s size is known.

The counts under this question show how many awards have a known supplier size.

Last 36 months.

Buyer: 5 of 32 known-size awards · market: CPV 8051 · UK-wide, n=203
16%52%

Small firms have won here. Neither number says whether you qualify; it describes who has been winning.

How often do local suppliers win?
i

How often local firms win similar work.

Winners with a registered address in the delivery region, out of awards with a known address.

Local means the winner is registered in the region where that award was delivered.

A local branch does not count if the registered address is elsewhere.

Last 36 months.

Buyer: no winner locations published · market: CPV 8051 · UK-wide, n=138
—57%

No winner locations published for this authority. Local means a registered address in the region where that award was delivered.

How long to a decision?
i

How long buyers here take to decide after bids close.

Middle value in days from the bid deadline to the award date, on competitions that published both.

Only decided tenders count, so slow ones still waiting are not in.

Last 36 months.

Buyer: 4 decided notices · market: CPV 8051 · UK-wide, n=33
100 days41 days

Half of these awards have an award date within 100 days of the bid deadline.

How often single-bid or direct?
i

How often work is awarded with no recorded rival.

Direct awards and tenders where every published lot count shows one bid.

Both shares are minimums: some awards have no bid count.

Thin markets produce this too; it is not proof of a tailored specification.

Last 36 months.

Buyer: at least 12 of 23 procurements with awards had no recorded rival · market: CPV 8051 · UK-wide, n=330
52%63%

Direct awards or one recorded bid are common here. Check the route before spending time on a bid.

How many bids did past lots attract?

i

How many bids past lots received.

Each colour is a bid-count range. Only competed lots with a published count are included.

Past bids do not predict this tender.

Last 36 months.

This buyer22 lots with bid counts · all categories
9% had one bid
The market52 lots with bid counts · CPV 8051 · UK-wide
19% had one bid
Buyer / market · select a colour for counts
1 bid9% / 19%
Buyer: 2 of 22 lots with published bid counts. Market: 10 of 52 lots with published bid counts.
2–359% / 42%
Buyer: 13 of 22 lots with published bid counts. Market: 22 of 52 lots with published bid counts.
4–632% / 27%
Buyer: 7 of 22 lots with published bid counts. Market: 14 of 52 lots with published bid counts.
7+0% / 12%
Buyer: 0 of 22 lots with published bid counts. Market: 6 of 52 lots with published bid counts.

How did awards compare with estimates?

i

Where winning prices landed against estimates.

Each colour shows awards below, close to or above the published estimate, one lot at a time.

Past prices are a guide, not a bid price.

Last 36 months.

This buyer20 lots with estimate and award · all categories
35% below estimate
The market38 lots with estimate and award · CPV 8051 · UK-wide
53% below estimate
Buyer / market · select a colour for counts
Below estimate35% / 53%
Buyer: 7 of 20 lots with an estimate and award. Market: 20 of 38 lots with an estimate and award.
Within ±2%30% / 42%
Buyer: 6 of 20 lots with an estimate and award. Market: 16 of 38 lots with an estimate and award.
Above estimate35% / 5%
Buyer: 7 of 20 lots with an estimate and award. Market: 2 of 38 lots with an estimate and award.
2

Assess each lot
i

What past awards tell you about each lot.

See the forecast, this buyer’s earlier suppliers and firms with relevant wins.

No supplier is confirmed as a bidder.

Open a lot for its forecast, this buyer’s previous supplier and possible competitors, from published award history, not a bid list

Lot #1CPV 8036 monthsPublished estimate£5.0m

This lot lists more than one class in CPV 80. The comparison uses that group.

Expected competition
i

How many bids this lot may attract.

The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.

Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative. The bar shows 789 past lots.

A forecast, not a list of bidders.

—No model forecast yet23% chance of a single bid
Past bids on 789 similar lots
1 bid23%
180 of 789 similar past lots received 1 bid (23%).
2–330%
233 of 789 similar past lots received 2–3 (30%).
4–624%
189 of 789 similar past lots received 4–6 (24%).
7+24%
187 of 789 similar past lots received 7+ (24%).
Comparable past lots usually drew 3 bids.
Commercial price forecast
i

Where the award price may land.

The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.

No comparable awards for this lot yet.

A statistical guide from past awards, not a price to bid.

—No model forecast yet
No comparable awards on record for this lot’s category yet. The published estimate is £5.0m, and the forecast stays empty until the market has a record to read.

Who has supplied this buyer on similar work?
i

Who has done similar work for this buyer.

Past contracts are matched by buyer, title and type of work.

A past supplier may not bid again.

No earlier contract of this buyer matches this lot on the published record.

Who could compete for this lot?
i

Who could compete for this lot?

Firms with relevant past wins. On a framework, we show firms on that agreement.

None is confirmed as a bidder.

Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.

About this data
  • Source. Official UK public procurement notices (Find a Tender), reused under the Open Government Licence v3.0. New notices arrive through the day; the figures are rebuilt nightly.
  • Two views, kept apart. The authority’s own track record and the wider market for the same kind of work sit side by side and are never mixed. Where the local picture is too thin, a figure widens to a broader market and says which one it used.
  • Forecasts are labelled. The price forecast and its range, possible competitors and the earlier-work matches are our estimates from past awards: not published facts, not win chances and not price advice. Official notices do not say who is bidding.
  • Every figure shows what it rests on. Not every notice publishes a bid count, a value or a delivery region, so each figure carries the number of records behind it, and one built on few records is marked as such. The on a figure explains it; the counting rules are in the methodology. Spotted something wrong? Tell us.

Procedure terms & legal framework

From the official record
Legal basis
UKPGA · 2023/54 Procurement Act 2023
Procurement category
Services
Notice status
Planned procurement
Procurement threshold
Above threshold (FTS publication)
Regulatory regime
Standard
Commercial structure
Stand-alone contract (no framework)
Competition type
Competitive procedure
GPA / WTO covered
Unspecified in notice
Recurring procurement
Unspecified in notice
First published
7 Aug 2026, 13:53 BST
Last source update
7 Aug 2026, 13:53 BST
FTS notice number
2026/S 000-075315
Latest notice
Preliminary market engagement notice (UK2)
Classification (CPV)
Personal development training servicesSpecialist training servicesStaff training servicesTraining services
Delivery area
UK
Official registry OCID
ocds-h6vhtk-06df28 Find a Tender

How it was run

Official notice
Submission deadline
—

Timeline

7 Aug 2026 → 1 Sept 2027 · 4 dates
  1. Planning notice published79 days ago
    7 Aug 2026, 13:53 BST
  2. Market engagement52 days ago
    2 Sept 2026, 23:59 BST

    This Preliminary Market Engagement Notice invites interested suppliers to attend a virtual market engagement event on Thursday 3 September 2026, from 10.00am to 11.00am, ahead of the NAO’s planned procurement exercise, expected to launch in winter 2026.

    The event will provide early insight into the proposed Professional Accountancy and Apprenticeship Training procurement, including the anticipated requirement and procurement timetable.

    Suppliers wishing to attend should email [email protected] by 12 noon on Wednesday 2 September 2026, providing each attendee’s name, job title, organisation and contact details. Further information will be provided closer to the event.

    Please note this engagement is being used to help the NAO assess market interest before the formal procurement process begins. It is not a call for competition or an invitation to tender. Attendance is optional and non-attendance will not prevent suppliers from participating in any future procurement process.

  3. Today
    25 Oct 2026
  4. Tender notice expectedin 37 days
    30 Nov 2026, 23:59 GMT
  5. Contract startsin 311 days
    1 Sept 2027, 00:00 BST

Notice history

1 event · 1 release on Find a Tender
  1. Preliminary market engagement notice published
    7 Aug 2026, 13:53 BST
    UK2

Commercial outcome & contract awards

Pipeline notice
Awards (0)
No award published
Contracts (0)
No contract published
Bid statistics
No aggregate bid statistics published

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 name, email

Official documents & specifications (1)

Official links; attachments are not copied

Notices published for this procedure