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AwardedFind a Tender · award

External Audit Services

Buyer: University of the Highlands and Islands →

BuyerUniversity of the Highlands and Islands
StatusAwarded
Deadline4 May 2026
Value£360,000
Published21 Jul 2026

What is being bought

University of the Highlands and Islands (UHI) has a requirement for External Audit Services. The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University’s.  It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term. The 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT). The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).

Delivery location

UKM6

Categories

Accounting and auditing services 79210000Financial auditing services 79212100

Lot details

Lot 1

The first Audit required will be for the period 1st August 2025 to 31st July 2026.  UHI’s Financial year runs from 1st August to 31st July each year and will do annually until the end of the contract period including any optional extension(s). The annual audit plan to be agreed between the Contractor and client will ensure effective delivery of services to ensure that statutory and regulatory reporting deadlines are met with accounts approved by UHI Court prior to 31st December annually for the preceding financial year. The University seeks a Supplier to issue an annual report on its consolidated financial statements which provides an opinion as to their compliance with the Statement of Recommended Practice: Accounting for Further and Higher Education (SORP 2019) and any subsequent revisions applicable during the contract period, the Charities and Trustee Investment (Scotland) Act 2005, regulation 14 of the Charities Accounts (Scotland) Regulations 2006 and Financial Reporting Standard (FRS) 12.

Statuscancelled

Award criteria
Understanding of the Requirement — 10%
Service Delivery Management — 15%
Management & Delivery Team — 20%
Complaints and Dispute Resolution — 5%
Culture of Organisation — 8%
Fair Work Practices — 2%
price — 40%

What is included

ItemCategoryQuantity
1Accounting and auditing servicesNot published

Comparable-procurement analytics

Benchmarked against retained Find a Tender procedures with CPV division 79. The category anchor is Accounting and auditing services (79210000); this is a deliberately broad market comparator. The comparison is shown at several levels rather than pretending one company or region is always the best benchmark.

Comparison setProceduresReported bids per procedureNamed award suppliersPrice evidence
Market: CPV division 798,5594 median · 35.1 average (3,299 of 8,559 with a bid count)3.2 average (3,710 of 8,559 with named award suppliers)Not published
Same buyer14 median · 4 average (1 of 1 with a bid count)1 average (1 of 1 with named award suppliers)Not published
Delivery region: UKM6314 median · 12.8 average (17 of 31 with a bid count)4.8 average (20 of 31 with named award suppliers)Not published
Similar published value (0.5×–2×)7475 median · 7.2 average (23 of 747 with a bid count)1.2 average (23 of 747 with named award suppliers)Not published

“Reported bids” is an official aggregate, sometimes reported per lot; it is the closest available competition measure. “Named award suppliers” are winners, not all applicants.

Price-outcome signal

Not enough comparable procedures currently publish both a GBP tender value and a usable lowest-valid-bid value to calculate a responsible price-reduction benchmark. Tenderline deliberately does not infer a saving from named award suppliers or from missing award values.

Procurement strategy & market signals

Framework agreementNot published
Dynamic purchasing systemNot published
Competitive procurementNot published
Recurring requirementNot published
Procurement method rationaleNot published
Rationale classificationsNot published
Special regimeNot published
Covered byGPA
Submission policyNot published
Selection criteriaNot published
Risk detailsNot published

Planning & early market engagement

BudgetNot published
No-engagement rationaleNot published
Planning documents0
Planning milestones0

No planning milestones published.

Related procurements

No linked framework, prior procurement or reprocurement published.

Awards

Contracts

068850-2026-UHI-FIN-38367-1

Statusactive
Value£360,000

Documents & submission route

No documents are published in the current source record.

Source data inventory

Diagnostic view. “Not published” means this current release does not provide a value.

OCIDocds-h6vhtk-067943
Latest release ID068850-2026
Latest release timestampTue Jul 21 2026 15:26:22 GMT+0000 (Coordinated Universal Time)
Sourcefind-a-tender
Official notice URLNot published
Tender statuscomplete
Procurement methodopen
Procurement method detailsOpen procedure
Main procurement categoryservices
Above thresholdNot published
Legal basis32014L0024
Tender period: startNot published
Tender period: endNot published
Expression of interest deadlineNot published
Enquiry deadlineNot published
Award period: startNot published
Award period: endNot published
Submission method detailsNot published
Submission languagesNot published
Electronic catalogue policyNot published
Total tender valueNot published
Tender lots in source1
Tender items in source1
Tender documents in source0
Awards in latest release1
Contracts in latest release1
Parties in latest release3

Notice history

DateEventReference
21 Jul 2026award, contract068850-2026
31 Mar 2026tender029717-2026

All source data

Unmodified official OCDS data retained by Tenderline for this procurement process.

Complete current OCDS release JSON
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Complete JSON history (2 releases)
21 Jul 2026 · 068850-2026 · award, contract
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31 Mar 2026 · 029717-2026 · tender
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          "description": "Inverness"
        },
        "deliveryAddresses": [
          {
            "region": "UKM6"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      }
    ],
    "title": "External Audit Services",
    "value": {
      "amount": 360000,
      "currency": "GBP"
    },
    "status": "active",
    "coveredBy": [
      "GPA"
    ],
    "documents": [
      {
        "id": "economic",
        "documentType": "economicSelectionCriteria"
      }
    ],
    "bidOpening": {
      "date": "2026-05-04T12:00:00+01:00"
    },
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "recurrence": {
      "description": "UHI reserves the right to re-tender for these services upon termination of the contract or at the end of the contract, including any optional extension period(s)."
    },
    "awardPeriod": {
      "startDate": "2026-05-04T12:00:00+01:00"
    },
    "description": "University of the Highlands and Islands (UHI) has a requirement for External Audit Services.  The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University’s.  It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term.\nThe 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT).  The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).",
    "tenderPeriod": {
      "endDate": "2026-05-04T12:00:00+01:00"
    },
    "contractTerms": {
      "hasElectronicPayment": true,
      "hasElectronicOrdering": true,
      "electronicInvoicingPolicy": "allowed"
    },
    "hasRecurrence": true,
    "classification": {
      "id": "79212100",
      "scheme": "CPV",
      "description": "Financial auditing services"
    },
    "submissionTerms": {
      "languages": [
        "en"
      ]
    },
    "submissionMethod": [
      "electronicSubmission"
    ],
    "otherRequirements": {
      "requiresStaffNamesAndQualifications": true
    },
    "procurementMethod": "open",
    "selectionCriteria": {
      "criteria": [
        {
          "type": "suitability",
          "appliesTo": [
            "supplier"
          ],
          "description": "- The Firm and Signing Partner must be eligible for appointment under Companies Act 2006 s1212 and be registered with a Recognised Supervisory Body (e.g., ICAS/ICAEW). Evidence: RSB registration number(s) and confirmation of eligibility. [legislation.gov.uk] - Q. 4A1a in SPD\n- The Firm staff attending on site at UHI must hold Protecting Vulnerable Groups Scheme Disclosure.  Suppliers must confirm that all their on-site staff hold a PVG on request from the college point of contact - Q. 4A2 in SPD"
        }
      ]
    },
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-100437",
      "name": "University of the Highlands and Islands",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UK",
        "locality": "Inverness",
        "postalCode": "IV2 3JH",
        "countryName": "United Kingdom",
        "streetAddress": "UHI House, Old Perth Road"
      },
      "details": {
        "url": "https://www.uhi.ac.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00101",
        "classifications": [
          {
            "id": "BODY_PUBLIC",
            "scheme": "TED_CA_TYPE",
            "description": "Body governed by public law"
          },
          {
            "id": "09",
            "scheme": "COFOG",
            "description": "Education"
          }
        ]
      },
      "identifier": {
        "legalName": "University of the Highlands and Islands"
      },
      "contactPoint": {
        "url": "http://www.publiccontractsscotland.gov.uk",
        "name": "Katrina McEwan",
        "email": "katrina.mcewan@uhi.ac.uk",
        "telephone": "+44 1463279000"
      }
    },
    {
      "id": "GB-FTS-52850",
      "name": "Inverness Sheriff Court and Justice of the Peace Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Inverness",
        "postalCode": "IV1 1AH",
        "countryName": "United Kingdom",
        "streetAddress": "Longman Road"
      },
      "details": {
        "url": "https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/inverness-justice-centre/"
      },
      "identifier": {
        "legalName": "Inverness Sheriff Court and Justice of the Peace Court"
      }
    }
  ],
  "language": "en",
  "description": "NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=824605.\nThe buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.\nSuppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.\n(SC Ref:824605)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=824605",
  "initiationType": "tender"
}