Find a TenderAwarded
Published 18 Aug 2023, 15:31 BST

Official UK procurement notice

Provision of External Audit Service.

Official notice

Authority: King’s College Hospital NHS Foundation Trust (NHS & healthcare)·Consortium: 3 public authorities

Framework agreement8 lotsServicesRestricted procedureSME suitable
Framework ceiling (notional)£60,000,000envelope for 8 lots · framework ceiling, not attributable revenue
Submissions closed 28 Sept 2023awarded 17 Nov 2025
Lots 8see the lot list below
Framework period 3 yrs 11 moends 18 Nov 2028 · extension options published · starts 19 Nov 2025

What is being bought8 lots · detail below

Published requirement description

This contract provides statutory external audit services to the Trust and its subsidiaries (KIFM, KCHM, and KCS). The external auditor will deliver independent assurance over the Trust’s financial statements, governance, internal controls, and value-for-money arrangements, in accordance with the NHS Act 2006 and NAO Code of Audit Practice..

CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Computer audit services · Financial auditing services · Financial consultancy services · Fraud audit services · Internal audit services · Statutory audit services

How this framework works

From the published notice
Bids received
14 bids on the busiest of 7 lots · 18 suppliers appointed
Framework period
3 yrs 11 mo from 19 Nov 2025

Lots and requirements (8)Procurement structure

8 lots · no lot values published · same evaluation weights on every lot
Lot #1Statutory Audit / External AuditCancelled UK, London +1 3 yrs 11 mo

A mini-competition was conducted via the EOECPH Statutory Audit and Multi-Specialty Services Framework (Ref: 2024/S 000-002425)..<br/><br/>The tender was evaluated against the published criteria: Technical Capability & Quality (60%), Social Value (10%), and Commercial (30%).

Contract period: 19 Nov 2025 – 18 Nov 2028 (3 yrs 11 mo)
Delivery: UK, London, South East · Brighton General Hospital, Elm Grove, Brighton, BN2 3EW
Extensions: Up to 2 years (potential extension to 18 November 2030)Variant bids: not allowed
Lot #2Counter FraudCancelled UK

All Publicly funded Contracting Bodies require high quality Counter Fraud Services, which meet the service delivery and reporting requirements specifically relevant to their organisation.<br/>The Counter Fraud Programme available against the framework captures both a preventative and reactive focus for investigations.<br/>The Counter Fraud Programme must identify and minimise the potential for fraud and corruption in accordance with any guidance applicable to the Contracting Authority

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed
Lot #3Internal AuditCancelled UK

The Provider will be expected to provide a full Internal Audit Service, undertaking systems based audits where feasible. The main responsibility of that service will be to provide the Board (through its Audit Committee) with assessments of the effectiveness of the Contracting Authority's system of internal control which can be relied on by External Auditors for their Annual Governance Statement.<br/>The Internal Auditors will report to the Director of Finance and Performance but will also have direct access to the Audit Committee. It is recognised that an effective control system reduces the likelihood that errors or irregularities will occur and remain undetected;<br/>however, it does not eliminate that possibility. It is also recognised that the Provider's work does not guarantee that errors or irregularities will not occur and may not detect errors or irregularities which do occur.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed
Lot #4Assurance ReviewsCancelled UK

The Assurance Review services provided should include but is not limited to, continuous and reliable assurance on organisational stewardship and the management of the major risks to organisational success, and delivery of improved, cost effective, public services. Assurance will cover looking at quality control mechanisms, employee feedback, information technology systems, and organisational behaviour.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed
Lot #5Digital and IM&T AuditCancelled UK

The Supplier will be expected to provide a full Digital and IM&T Audit Service to determine the effectiveness of the Contracting Authorities internal systems. This includes applying IT audit and data enabled techniques, evaluating and testing controls within and associated with information systems relevant to reporting and providing expert advice and support for other digital matters.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed
Lot #6Security ManagementCancelled UK

The role of the LSMS is to implement at a local level, the national policy for Security Management, and to work proactively and reactively with the NHS contracting authorities accessing these services.<br/>Providers will be required to assist with the development and implementation of services as well as assisting trusts review their security strategies to ensure that staff and patients along with trust and personal assets are protected as far as is reasonably practicable, allowing the trust to focus on providing and delivering high quality healthcare.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed
Lot #7Multi Audit Service ProvisionCancelled UK

Lot 7 is a locked Lot and will not be evaluated; it is intended that inclusion to this Lot will only be available to those Providers awarded to the Framework in Lots 2-6.<br/>Multi-Audit & Specialist services can either supplement the Lot or Lots a provider has been awarded to, complimenting services detailed against the Lot, or alternatively they can be stand alone to provide independent review and scrutiny for governance requirements applicable to the wider Audit environment, or services and advice which ties back to the wider requirements of the Trust.<br/>Multi-Audit & Specialist Service requirements may change during the life of the Framework; from changes in requirements from legislation, or individual Trust needs, staff turnover and organisational transition etc.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 months
Lot #8Multi-Audit & Specialist Service UK

Lot 7 is a locked Lot and will not be evaluated; it is intended that inclusion to this Lot will only be available to those Providers awarded to the Framework in Lots 2-6.<br/>Multi-Audit & Specialist services can either supplement the Lot or Lots a provider has been awarded to, complimenting services detailed against the Lot, or alternatively they can be stand alone to provide independent review and scrutiny for governance requirements applicable to the wider Audit environment, or services and advice which ties back to the wider requirements of the Trust.<br/>Multi-Audit & Specialist Service requirements may change during the life of the Framework; from changes in requirements from legislation, or individual Trust needs, staff turnover and organisational transition etc.

Delivery: UK
Extensions: Initial term of 24 month with an option to extend for a further 2 x 12 monthsVariant bids: not allowed

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 · same split on all 5 lots
Quality: 60%Price: 30%Social value: 10%
Published sub-criteria (3)
  • Technical: 60%
  • price: 30%
  • Social Value: 10%
Published award criteria (1)
  • Price
What this means for your bid
  • Price carries 30 of 100 points: a 10% discount moves about 3 points. The method statement decides this lot, not the discount.
  • “Provision of External Audit Service.” is a framework: the contest is a place on its panel, not a single contract.

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
Restricted 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
Framework agreement
Who may use the vehicle
Not stated in the notice; call-off rights may be limited to the establishing authority
Competition type
Competitive procedure
GPA / WTO covered
Yes (GPA)
Recurring procurement
No (one-off requirement)
First published
18 Aug 2023, 15:31 BST
Last source update
24 Nov 2025, 17:04 GMT
Award evaluation window
18 Aug 2023 – …
Authority reference
C398857
FTS notice number
2025/S 000-076648
Classification (CPV)
Accounting and auditing servicesAccounting, auditing and fiscal servicesAuditing servicesComputer audit servicesFinancial auditing servicesFinancial consultancy servicesFraud audit servicesInternal audit servicesStatutory audit services
Delivery area
UKLondon (UKI4)South East (UKJ21)
Official registry OCID
ocds-h6vhtk-03f550 Find a Tender

Publisher note: An updated contract award notice has been published, which supersedes and nullifies this notice. The correct and current notice can be found here:: https://www.find-tender.service.gov.uk/Notice/074567-2025

How it was run

Official notice
Run through: Atamis legacy domain (health-family.force.com) · Who buys & how to bid on Atamis
Supplier login requiredLanguage: EN
Access & registration note: Legacy Salesforce domain still used in notices — use the current Atamis portal · this portal address is a legacy domain; the operator has migrated

Tender documents are also served through a separate tool: https://health-family.force.com/s/Welcome ↗

Appointment period ends
28 Sept 2023, 12:00 BST
Submission channel
{"electronicSubmission","written"}
Accepted languages
en
Bid validity
1440 days from the deadline
Bids opened
18 Aug 2023, 12:00 BST
Detailed submission instructions & authority contactsFrom official release

Timeline

18 Aug 2023 → 24 Nov 2025 · 4 dates
  1. Bids opened
    18 Aug 2023, 12:00 BST
  2. Admission / appointment period endsperiod end, not a bid countdown
    28 Sept 2023, 12:00 BST
  3. Contract starts332 days ago
    19 Nov 2025
  4. Notice published326 days ago
    24 Nov 2025, 17:04 GMT

Notice history

4 events · 8 releases on Find a Tender · since 24 Jan 2024
  1. Status changed to complete
    24 Jan 2024, 14:07 GMT
  2. Procurement method changed
    9 Apr 2025, 09:59 BST
  3. Buyer details updated
    9 Apr 2025, 09:59 BST
  4. Buyer details updated
    17 Nov 2025, 15:26 GMT
Routine re-releases (8)
  • 2025-11: 1 release · 17 Nov 2025
  • 2025-04: 2 releases · 9 Apr 2025, 14 Apr 2025
  • 2024-01: 1 release · 24 Jan 2024
  • 2023-08: 1 release · 18 Aug 2023

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Suppliers appointed 18admitted to the panel · see the list ↓
Bids received 144 from SMEs · busiest of 7 lots
Contracts signed 20latest 17 Nov 2025

73 suppliers are admitted to this framework without individual award values or dates, see the supplier list below.

Contracts

All 2 of these contracts carry the same published figure, £1,232,567, the framework's maximum for the whole notice, not each contract's own value. They are not eleven separate sums.

  • Contract 074471-2025-1

    Signed
    17 Nov 2025
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Contract 074567-2025-1

    Signed
    17 Nov 2025
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Provision of External Audit Services

    Signed
    17 Nov 2025
    Value
    ceiling above
    Period
    19 Nov 2025 – 18 Nov 2028
    Status
    active
    • Change An updated contract award notice has been published, which supersedes and nullifies this notice. The correct and current notice can be found here:: https://www.find-tender.service.gov.uk/Notice/074567-2025<br/><br/>Notice identifier: 2025/S 000-074567<br/><br/>Procurement identifier (OCID): ocds-h6vhtk-03f550, Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: An updated contract award notice has been published, which supersedes and nullifies this notice. The correct and current notice can be found here:: https://www.find-tender.service.gov.uk/Notice/074567-2025<br/><br/>Notice identifier: 2025/S 000-074567<br/><br/>Procurement identifier (OCID): ocds-h6vhtk-03f550
  • Provision of External Audit Services

    Signed
    17 Nov 2025
    Value
    ceiling above
    Period
    19 Nov 2025 – 18 Nov 2028
    Status
    active
    • Change Amendment of the total contract value (excluding VAT) from £1,479.079 to £1,232,566.50, Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee: Amendment of the total contract value (excluding VAT) from £1,479.079 to £1,232,566.50
  • Contract 014804-2025-1

    Signed
    11 Apr 2025
    Value
    £171,000
    Period
    … – 18 Nov 2028
    Status
    active
  • Contract 013852-2025-1

    Signed
    24 Mar 2025
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Multi Audit Service Provision

    Signed
    11 Jan 2024
    Value
    —
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active
  • Statutory Audit/External Audit

    Signed
    11 Jan 2024
    Value
    —
    Period
    … – 18 Nov 2028
    Status
    active

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Statutory Audit / External Audit9bids · 9 electronic1—£59,999,999 – £60,000,000
2 · Counter Fraud11bids · 11 electronic3—£59,999,999 – £60,000,000
3 · Internal Audit11bids · 11 electronic3—£59,999,999 – £60,000,000
4 · Assurance Reviews10bids · 10 electronic2—£59,999,999 – £60,000,000
5 · Digital and IM&T Audit8bids · 8 electronic2—£59,999,999 – £60,000,000
6 · Security Management4bids · 4 electronic2—£59,999,999 – £60,000,000
7 · Multi Audit Service Provision14bids · 14 electronic4—£59,999,999 – £60,000,000

Contracting authority & participating public bodies

3 public bodies on the notice

King’s College Hospital NHS Foundation Trust

Contracting authorityNHS & healthcareNational or federal agency/officeEconomic affairs KCH Business Park, 129 Coldharbour Lane, London, London, SE5 9NYContact name, email, phone

Consortium members and other public bodies

Dispute resolution & review bodies

Framework contractors & participating bidders

19 commercial parties on the notice
  • 360 AssuranceFramework contractor Oak House, Moorhead Way, Bramley, UK, S66 1YY
  • Audit YorkshireFramework contractor C/O York and Scarborough Teaching Hospitals NHS FT - Park House, Wigginton Road, York, UK, Y031 8ZZ
  • AzetsFramework contractor05661107 2nd Floor Regis House, 45 King William Street, London, UK, EC4R 9AN
  • BDO LLPFramework contractorOC305127 55 Baker Street, London, London, W1U 7EUContact phone
  • Bishop Fleming LLPFramework contractorOC391282 Stratus House, Emperor Way, Exeter, UK, EX1 3QS
  • Deloitte LLP PrimaryFramework contractorOC303675 1 New Street Square, London, UK, EC4A 3HQ
  • Ernst and Young LLpFramework contractorOC300001 1 More London Place, London, UK, SE1 2AF
  • Grant Thornton UK LLPFramework contractorOC307742 8 Finsbury Circus London UNITED KINGDOM, London, UK, EC2M 7EAContact email, phone
  • Grant Thornton UK LLPFramework contractorOC307742 30 Finsbury Square, London, UK, EC2A 1AG
  • KPMG LLPFramework contractorOC301540 15 Canada Square, London, UK, E14 5GL
Show 9 more suppliers

Official documents & specifications (2)

Official links; attachments are not copied

Tender pack and attachments

  • Economic and financial selection criteriatenderEconomic and financial selection criteria
  • Technical selection criteriatenderTechnical selection criteria