Official UK procurement notice
Internal Audit Services · Mazars LLP for Scottish Parliamentary Corporate Body (Jun 2026)
Authority: Scottish Parliamentary Corporate Body·Consortium: 7 public authorities
What is being bought
Published requirement descriptionThe Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.
- Recurrence: The contract duration is four years with the option to extend for a further 12 months at the sole discretion of the SPCB.
CPV: Internal audit services
The lotProcurement structure
single lot · no lot value publishedLot #1AwardedRenewal
What it takes to wini
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 morei
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).
Published award criteria (2)
- Quality: 60
- Price: 40
- Suitability
The Contractor will report to the SPCB and to each Officeholder and will deliver internal audit services in accordance with GIAS, and for the SPCB specifically, The SPCB Internal Audit Charter (which can be found in the specification document - Annex A).
- Economic & financial standing
The Scottish Parliamentary Corporate Body (SPCB) uses Creditsafe, an independent provider of online business credit reports, to assess the financial standing of tenderers. We highly recommend that tenderers review their financial performance on Creditsafe to understand their credit score rating which will be used by the SPCB to evaluate the financial standing of the tenderer and that they read the information about how that data is collected and used prior to submitting a tender. Information and the opportunity to run a free report can be found at www.creditsafe.com/products/business-cr… ↗
The SPCB requires tenderers to have a Creditsafe Risk Score of 40 or higher to demonstrate satisfactory financial standing. If a tenderer has a lower credit risk score than 40 on Creditsafe and has the backing of a parent company with a credit risk score of 40 or higher, then the provision of a parent company guarantee will be required prior to the award of any contract. If a tenderer has a lower credit risk score than 40 and cannot provide a parent company guarantee, they must submit evidence to support a stable and improved financial standing with their tender or the tender may be rejected. If no evidence is provided with the tender or the evidence provided is not sufficient to demonstrate a satisfactory financial position to the satisfaction of the SPCB (whose decision in this regard shall be final), then the tender will be rejected and will not be evaluated further.
If …
- Technical & professional ability
On behalf of the Contractor, Contractor Personnel are required to have specific internal audit expertise, a proven track record in the delivery of a range of internal audit services and relevant experience of providing internal audit services to publicly funded bodies.
The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector. Further information is available online at Introduction of new Global Internal Audit Standards in the UK public sector (31 March 2025 - Accessible) - GOV.UK
- Price carries 40 of 100 points: a 10% discount moves about 4 points. The method statement decides this lot, not the discount.
Price arithmetic assumes straight proportional scoring; the tender pack may use another formula.
Procedure terms & legal framework
From the official record · publisher note attached- Procedure method
- Open procedure
- Legal basis
- CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
- Procurement category
- Services
- Notice status
- Awarded
- Procurement threshold
- Unspecified in notice
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Competitive procedure
- GPA / WTO covered
- Yes (GPA)
- Recurring procurement
Yes · The contract duration is four years with the option to extend for a further 12 months at the sole discretion of the SPCB.
- First published
- 9 Jun 2026, 16:39 BST
- Last source update
- 1 Oct 2026, 12:27 BST
- Award evaluation window
- 13 Jul 2026 – …
- Authority reference
SPCB-0519- FTS notice number
2026/S 000-092808- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-06b128Find a Tender
- Performance terms
In order to ensure the highest standards of service quality in this contract the SPCB requires the contractor to take a positive approach to
fair work practices. Full details of all performance conditions are set out in the procurement documents.
Publisher note: The SPCB is an accredited Living Wage Employer and recognises pay as a clear way that an employer can demonstrate a commitment to their workforce, helping tackle in-work poverty alongside wider Fair Work First criteria. Therefore, it is a requirement of this Contract that the Contractor will pay staff that are involved in the delivery of the Services under this Contract a minimum of the Real Living Wage. Please note there are minimum requirements concerning Cyber Security for this contract to which a pass/fail marking will apply. Tenderers will be required to complete a Cyber Security Supplier Assurance Questionnaire. The questionnaire will be aligned to a Cyber Risk Profile that has been established for the contract which is moderate, based on the Contracting Authority’s assessment of cyber risk. For this contract, minimum requirements also include the holding of Cyber Essentials Plus (or equivalent). Further details are set out in the procurement documents. A contract condition for this procurement requires the Tenderer to comply with the minimum cyber security requirements. The Contracting Authority does not intend to include a sub-contract clause as part of community benefits (as per Section 25 of the Procurement Reform (Scotland) Act 2014) in this contract for the following reason: Due to the nature of this requirement, the sub contracting element will be minimal. Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/ A summary of the expected community benefits has been provided as follows: Although not mandatory, the tenderer is expected to consider what Community benefits it can achieve as part of the service delivery for Internal Audit Services. Full details can be found within the tender ITT documentation. The tenderer is expected to provide an example of an internal audit assignment carried out for a public body within the last three (3) years in each of the following areas: General Assurance. Digital / Cyber audits. Full details of the requirement can be found within the experience section of the SPD on PCS-T. (SC Ref:844505)
How it was run
Official notice- Submission deadline
- 13 Jul 2026, 12:00 BST
- Submission channel
- {"electronicSubmission"}
- Accepted languages
- en
- Bids opened
- 13 Jul 2026, 12:00 BST
Timeline
13 Jul 2026 → 1 Oct 2026 · 3 dates- Submission deadline101 days ago13 Jul 2026, 12:00 BST
- Bids opened101 days ago13 Jul 2026, 12:00 BST
- Notice published21 days ago1 Oct 2026, 12:27 BST
Notice history
1 event · 2 releases on Find a Tender- Status changed to complete1 Oct 2026, 12:27 BST
Commercial outcome & contract awards
Published awards, contracts and bid statistics, not a forecast| Awarded to | Value | Date | Status |
|---|---|---|---|
| Mazars LLP | £250,000 † | — | Awarded |
Contracts
Contract 092808-2026-1 · Mazars LLP
- Signed
- 24 Sept 2026
- Value
- £250,000
- Status
- active
Bid statistics published by the authority
| Bids | SME | VCSE | Valid bid range |
|---|---|---|---|
| 8bids · 8 electronic | 2 | — | — |
Contracting authority & participating public bodies
7 public bodies on the noticeConsortium members and other public bodies
- Children and Young People Commissioner ScotlandContracting authority
- Commissioner for Ethical Standards in Public Life in ScotlandContracting authority
- Scottish Biometrics CommissionerContracting authority
- Scottish Human Rights CommissionContracting authority
- Scottish Information CommissionerContracting authority
- Scottish Public Services OmbudsmanContracting authority
Dispute resolution & review bodies
- Edinburgh Sheriff Court HouseReview body
Bidders & participating suppliers
1 commercial party on the notice- Forvis Mazars LLPAwarded supplier
Official documents & specifications (1)
Official links; attachments are not copiedTender pack and attachments
- Technical selection criteria