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Official procurement procedure

External audit of public bodies in Scotland

Name: Procurement Process ocds-h6vhtk-02dda2
Creator: Audit Scotland
Published: 2022-05-20T12:38:09.000Z
License: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Auditing services

Financial auditing services

Statutory audit services

Scotland (UKM)

Published value

Not published

Submission deadline Not published

Lots published4

Procurement Executive Summary

AI & Search Synopsis

Generated from official OCDS record

Tenderline Synopsis: Audit Scotland: "External audit of public bodies in Scotland". Published status: complete. Published value: Value not published. 4 published lots. Submission deadline not published. See the official notice for participation instructions.

Contracting Authority	Audit Scotland	Scope & Categories	Not published	Submission Window	complete No deadline published
Submission Gateway	Direct notice route	Legal Basis & Regime	Standard procurement	Estimated Value (exc. VAT)	Not published

Bidder Intelligence · Authority Profile: Audit Scotland

Market Analytics

View Authority Profile →

Derived from OCDS awards & bid statistics

Published history for Audit Scotland. 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

3Bids / Report

50% 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: 10 active published awards; 10 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 Unpublished data stays unknown.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 AuthorityAudit Scotland	Procedure methodNot published	Procurement categoryNot published
Statuscomplete	Framework / DPSFramework	CompetitionNot published
Above thresholdNot published	Legal basisNot published	Tender period startsNot published
Clarification deadlineNot published	Electronic submissionNot published	Submission languagesNot published
Published20 May 2022, 13:38 BST	Last source update20 May 2022, 13:38 BST	Recurring procurementNot published
ClassificationAuditing services, Financial auditing services, Statutory audit services
Delivery area Scotland (UKM)
OCIDocds-h6vhtk-02dda2

What is being bought

This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.

What changed

From the official release history

tender value changed
20 May 2022, 13:38 BST
Status changed to complete
20 May 2022, 13:38 BST
Official notice release published
20 May 2022, 13:38 BST
Submission deadline changed to published date
20 May 2022, 13:38 BST
Published value updated to £5,000,000
6 Sept 2021, 15:35 BST
Status changed to active
6 Sept 2021, 15:35 BST
Official notice release published
6 Sept 2021, 15:35 BST
Submission deadline changed to 29 Nov 2021, 12:00 GMT
6 Sept 2021, 15:35 BST
Buyer information updated
6 Sept 2021, 15:35 BST

Lots and requirements (4)

Published by the contracting authority

Lot 1 · #1
Core audits
cancelled
Published valueNot published
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
Contract periodNot published
EligibilityNot published
Options / renewalNot published
Lot 2 · #2
Public Interest Entities
cancelled
Published valueNot published
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
Contract periodNot published
EligibilityNot published
Options / renewalNot published
Lot 3 · #3
Regulated water industry
cancelled
Published valueNot published
The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
Contract periodNot published
EligibilityNot published
Options / renewalNot published
Lot 4 · #4
Regulated financial industry
cancelled
Published valueNot published
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27. Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
Contract periodNot published
EligibilityNot published
Options / renewalNot published

Timeline

Procedure published
20 May 2022, 13:38 BST
Award active
Not published · Not published
Award active
Not published · Not published
Award active
Not published · Not published
Award active
Not published · Not published
Contract active
Signed 8 Mar 2022, 00:00 GMT · £33,428,342
Contract active
Signed 8 Mar 2022, 00:00 GMT · £2,893,200
Contract active
Signed 8 Mar 2022, 00:00 GMT · £2,100,000
Contract active
Signed 8 Mar 2022, 00:00 GMT · £480,000

Commercial outcome and competition

Awards

Azets, Deloitte LLP, Ernst & Young LLP (EY), Grant Thornton UK LLP, KPMG, Mazars LLP
Not published · Not published · active

Deloitte LLP, Ernst & Young LLP (EY), KPMG
Not published · Not published · active

KPMG
Not published · Not published · active

Contracts

Core audits
£33,428,342 · signed 8 Mar 2022, 00:00 GMT · active

Public Interest Entities
£2,893,200 · signed 8 Mar 2022, 00:00 GMT · active

Regulated water industry
£2,100,000 · signed 8 Mar 2022, 00:00 GMT · active

Regulated financial industry
£480,000 · signed 8 Mar 2022, 00:00 GMT · active

Bid statistics

bids: 6 (lot 1)

electronicBids: 6 (lot 1)

foreignBidsFromEU: 0 (lot 1)

foreignBidsFromNonEU: 6 (lot 1)

smeBids: 0 (lot 1)

bids: 3 (lot 2)

electronicBids: 3 (lot 2)

foreignBidsFromEU: 0 (lot 2)

foreignBidsFromNonEU: 3 (lot 2)

smeBids: 0 (lot 2)

bids: 1 (lot 3)

electronicBids: 1 (lot 3)

foreignBidsFromEU: 0 (lot 3)

foreignBidsFromNonEU: 1 (lot 3)

smeBids: 0 (lot 3)

bids: 1 (lot 4)

electronicBids: 1 (lot 4)

foreignBidsFromEU: 0 (lot 4)

foreignBidsFromNonEU: 1 (lot 4)

smeBids: 0 (lot 4)

Buyer and organisations in this procedure

Audit Scotland

Contracting authority GB-FTS-27530

View buyer profile

Audit Scotland
buyer
centralPurchasingBody
102 West Port, Edinburgh, UKM, EH3 9DN
jgilchrist@audit-scotland.gov.uk
+44 1316251659
Azets
supplier
Exchange Place 3, Semple Street, EDINBURGH, UKM75, EH3 8BL
+44 1314733500
Deloitte LLP
supplier
2, NEW STREET SQUARE, London, UK, EC4A 3BZ
+44 2073030913
Edinburgh Sheriff Court and Justice of the Peace Court
reviewBody
Sheriff Court House, 27 Chambers Street, Edinburgh, EH1 1LB
Ernst & Young LLP (EY)
supplier
G1 Building, 5 George Square, Glasgow, UK, G2 1DY
+44 2079512000
Grant Thornton UK LLP
supplier
30 Finsbury Square, London, UK, EC2A 1AG
+44 2077283311
KPMG
supplier
319 St Vincent Street, Glasgow, UKM, G2 5AS
+44 7717808301
Mazars LLP
supplier
Apex 2, 97 Haymarket Terrace, Edinburgh, UKM75, EH12 5HD
+44 1313137924

Documents (0)

Official links; attachments are not copied

No linked documents are published

Related procedures (0)

No related procedures published

External audit of public bodies in Scotland

Audit Scotland

Audit Scotland
buyer
centralPurchasingBody

Azets
supplier

Deloitte LLP
supplier

Edinburgh Sheriff Court and Justice of the Peace Court
reviewBody

Ernst & Young LLP (EY)
supplier

Grant Thornton UK LLP
supplier

KPMG
supplier

Mazars LLP
supplier

External audit of public bodies in Scotland

Audit Scotland

Audit ScotlandbuyercentralPurchasingBody

Azetssupplier

Deloitte LLPsupplier

Edinburgh Sheriff Court and Justice of the Peace CourtreviewBody

Ernst & Young LLP (EY)supplier

Grant Thornton UK LLPsupplier

KPMGsupplier

Mazars LLPsupplier

Audit Scotland
buyer
centralPurchasingBody

Azets
supplier

Deloitte LLP
supplier

Edinburgh Sheriff Court and Justice of the Peace Court
reviewBody

Ernst & Young LLP (EY)
supplier

Grant Thornton UK LLP
supplier

KPMG
supplier

Mazars LLP
supplier