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AwardedFind a Tender · award

CPT_25_03 Specialist Audit Services Framework

Buyer: National Audit Office →

BuyerNational Audit Office
StatusAwarded
DeadlineNot published
ValueValue not published
Published23 Mar 2026

What is being bought

The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector. The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament. The framework is divided into five lots: Lot 1 - Pensions Lot 2 - Property Lot 3 - Digital Lot 4 - Tax Lot 5 - Financial Instruments Up to four suppliers will be appointed per lot. The framework will run for four years, from Thursday 15th January 2026 to Monday 14th January 2030, with an estimated total value of £21 million (inclusive of VAT). This figure includes contingency and potential additional services beyond the core specialist audit scope.

Lot details

Lot 1

No lot description published.

Statuscomplete

Lot 2

No lot description published.

Statuscomplete

Lot 3

No lot description published.

Statuscomplete

Lot 4

No lot description published.

Statuscomplete

Lot 5

No lot description published.

Statuscomplete

Comparable-procurement analytics

No usable CPV category has been published, so a comparable market set cannot yet be built.

Procurement strategy & market signals

Framework agreementYes
Dynamic purchasing systemNot published
Competitive procurementNot published
Recurring requirementNot published
Procurement method rationaleNot published
Rationale classificationsNot published
Special regimeNot published
Covered byNot published
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

Lot 1. Pensions

Statusactive
Value£4,000,000

Lot 2 - Property

Statusactive
Value£4,000,000

Lot 3 - Digital

Statusactive
Value£3,666,667

Lot 4 - Tax

Statusactive
Value£3,333,333

Lot 5 - Financial Instruments

Statusactive
Value£2,500,000

Documents & submission route

  • Not published

Source data inventory

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

OCIDocds-h6vhtk-04e914
Latest release ID026480-2026
Latest release timestampMon Mar 23 2026 16:57:58 GMT+0000 (Coordinated Universal Time)
Sourcefind-a-tender
Official notice URLNot published
Tender statuscomplete
Procurement methodopen
Procurement method detailsOpen procedure
Main procurement categoryNot published
Above thresholdNot published
Legal basis2023/54
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 source5
Tender items in source0
Tender documents in source1
Awards in latest release5
Contracts in latest release5
Parties in latest release8

Notice history

DateEventReference
23 Mar 2026award, contract026480-2026
3 Nov 2025award, contract070619-2025
16 Jul 2025tenderUpdate040505-2025

All source data

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

Complete current OCDS release JSON
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  "language": "en",
  "contracts": [
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      ],
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      "aboveThreshold": true
    },
    {
      "id": "5",
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      "value": {
        "amount": 2500000,
        "currency": "GBP",
        "amountGross": 3000000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
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      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    }
  ],
  "initiationType": "tender"
}
Complete JSON history (3 releases)
23 Mar 2026 · 026480-2026 · award, contract
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          "id": "GB-COH-OC301540",
          "name": "KPMG LLP"
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      ],
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    },
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      "id": "2",
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        {
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            {
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              "countryName": "United Kingdom"
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              "countryName": "United Kingdom"
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          ],
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            {
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              "description": "Accounting and auditing services"
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          ]
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      ],
      "status": "active",
      "suppliers": [
        {
          "id": "GB-COH-05661107",
          "name": "AZETS PS LIMITED"
        },
        {
          "id": "GB-COH-OC300001",
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        },
        {
          "id": "GB-COH-OC307742",
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              "countryName": "United Kingdom"
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  ],
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        "id": "1",
        "status": "complete"
      },
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        "id": "2",
        "status": "complete"
      },
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      },
      {
        "id": "4",
        "status": "complete"
      },
      {
        "id": "5",
        "status": "complete"
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    ],
    "title": "CPT_25_03 Specialist Audit Services Framework",
    "status": "complete",
    "documents": [
      {
        "id": "conflictOfInterest",
        "description": "Not published",
        "documentType": "conflictOfInterest"
      }
    ],
    "legalBasis": {
      "id": "2023/54",
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      "scheme": "UKPGA"
    },
    "techniques": {
      "frameworkAgreement": {
        "type": "closed",
        "method": "withAndWithoutReopeningCompetition",
        "description": "Full details on how the NAO will award call‑off contracts are set out in the signed Framework Agreement. This framework permits call‑off contracts to be awarded either by with or without competition, in accordance with the rules established within the agreement"
      },
      "hasFrameworkAgreement": true
    },
    "description": "The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector.\nThe framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament.\nThe framework is divided into five lots:\nLot 1 - Pensions\nLot 2 - Property\nLot 3 - Digital\nLot 4 - Tax\nLot 5 - Financial Instruments\nUp to four suppliers will be appointed per lot. The framework will run for four years, from Thursday 15th January 2026 to Monday 14th January 2030, with an estimated total value of £21 million (inclusive of VAT).\nThis figure includes contingency and potential additional services beyond the core specialist audit scope.",
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-PPON-PBHM-8926-YDNL",
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        "locality": "London",
        "postalCode": "SW1W 9SP",
        "countryName": "United Kingdom",
        "streetAddress": "157-197 Buckingham Palace Road"
      },
      "details": {
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          {
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE",
            "description": "Public authority - central government"
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      "identifier": {
        "id": "PBHM-8926-YDNL",
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        "email": "NAO.Procurement@nao.org.uk"
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    {
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        "vcse": false,
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        "shelteredWorkshop": false,
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      "identifier": {
        "id": "OC303675",
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      "contactPoint": {
        "email": "publicsectorbidteam@deloitte.co.uk"
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        {
          "id": "PQZJ-4654-XTJY",
          "scheme": "GB-PPON"
        }
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    },
    {
      "id": "GB-COH-OC307742",
      "name": "GRANT THORNTON UK LLP",
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        "locality": "London",
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        "countryName": "United Kingdom",
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      "details": {
        "url": "http://www.grantthornton.co.uk",
        "vcse": false,
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        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
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      "contactPoint": {
        "email": "publicsector.bids@uk.gt.com"
      },
      "additionalIdentifiers": [
        {
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    },
    {
      "id": "GB-COH-OC301540",
      "name": "KPMG LLP",
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        "supplier"
      ],
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        "region": "UKI42",
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        "postalCode": "E14 5GL",
        "countryName": "United Kingdom",
        "streetAddress": "15 Canada Square"
      },
      "details": {
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        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
      },
      "identifier": {
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        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "psopportunities@kpmg.co.uk"
      },
      "additionalIdentifiers": [
        {
          "id": "PMGV-6254-LTTL",
          "scheme": "GB-PPON"
        }
      ]
    },
    {
      "id": "GB-COH-OC303525",
      "name": "PRICEWATERHOUSECOOPERS LLP",
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        "supplier"
      ],
      "address": {
        "region": "UKI32",
        "country": "GB",
        "locality": "London",
        "postalCode": "WC2N 6RH",
        "countryName": "United Kingdom",
        "streetAddress": "1 Embankment Place"
      },
      "details": {
        "url": "http://www.pwc.co.uk",
        "vcse": false,
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        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
      },
      "identifier": {
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        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "uk_tender_tracker@pwc.com"
      },
      "additionalIdentifiers": [
        {
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      ]
    },
    {
      "id": "GB-COH-OC300001",
      "name": "ERNST & YOUNG LLP",
      "roles": [
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      ],
      "address": {
        "region": "UKI44",
        "country": "GB",
        "locality": "London",
        "postalCode": "SE1 2AF",
        "countryName": "United Kingdom",
        "streetAddress": "1 More London Place"
      },
      "details": {
        "url": "https://www.ey.com/en_uk",
        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
      },
      "identifier": {
        "id": "OC300001",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "eytenders@uk.ey.com"
      },
      "additionalIdentifiers": [
        {
          "id": "PMLW-7292-ZXTL",
          "scheme": "GB-PPON"
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      ]
    },
    {
      "id": "GB-COH-05661107",
      "name": "AZETS PS LIMITED",
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      ],
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        "country": "GB",
        "locality": "London",
        "postalCode": "EC4R 9AN",
        "countryName": "United Kingdom",
        "streetAddress": "2nd Floor Regis House, 45 King William Street"
      },
      "details": {
        "url": "https://www.azets.com/en-uk",
        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
      },
      "identifier": {
        "id": "05661107",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "Tenders.Tasks@azets.co.uk"
      },
      "additionalIdentifiers": [
        {
          "id": "PYVL-4158-BRNY",
          "scheme": "GB-PPON"
        }
      ]
    },
    {
      "id": "GB-COH-OC308299",
      "name": "FORVIS MAZARS LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI31",
        "country": "GB",
        "locality": "London",
        "postalCode": "EC4M 7AU",
        "countryName": "United Kingdom",
        "streetAddress": "30 Old Bailey"
      },
      "details": {
        "url": "https://www.forvismazars.com/group/en",
        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
      },
      "identifier": {
        "id": "OC308299",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "pstenders@mazars.co.uk"
      },
      "additionalIdentifiers": [
        {
          "id": "PNCL-5949-VHVD",
          "scheme": "GB-PPON"
        }
      ]
    }
  ],
  "language": "en",
  "contracts": [
    {
      "id": "1",
      "title": "Lot 1. Pensions",
      "value": {
        "amount": 4000000,
        "currency": "GBP",
        "amountGross": 4800000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
        "startDate": "2026-01-15T00:00:00Z"
      },
      "status": "active",
      "awardID": "1",
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          "id": "026480-2026",
          "url": "https://www.find-tender.service.gov.uk/Notice/026480-2026",
          "format": "text/html",
          "noticeType": "UK7",
          "description": "Contract details notice on Find a Tender",
          "documentType": "contractNotice",
          "datePublished": "2026-03-23T16:57:58Z"
        }
      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    },
    {
      "id": "2",
      "title": "Lot 2 - Property",
      "value": {
        "amount": 4000000,
        "currency": "GBP",
        "amountGross": 4800000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
        "startDate": "2026-01-15T00:00:00Z"
      },
      "status": "active",
      "awardID": "2",
      "documents": [
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          "format": "text/html",
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          "description": "Contract details notice on Find a Tender",
          "documentType": "contractNotice",
          "datePublished": "2026-03-23T16:57:58Z"
        }
      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    },
    {
      "id": "3",
      "title": "Lot 3 - Digital",
      "value": {
        "amount": 3666666.67,
        "currency": "GBP",
        "amountGross": 4400000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
        "startDate": "2026-01-15T00:00:00Z"
      },
      "status": "active",
      "awardID": "3",
      "documents": [
        {
          "id": "026480-2026",
          "url": "https://www.find-tender.service.gov.uk/Notice/026480-2026",
          "format": "text/html",
          "noticeType": "UK7",
          "description": "Contract details notice on Find a Tender",
          "documentType": "contractNotice",
          "datePublished": "2026-03-23T16:57:58Z"
        }
      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    },
    {
      "id": "4",
      "title": "Lot 4 - Tax",
      "value": {
        "amount": 3333333.33,
        "currency": "GBP",
        "amountGross": 4000000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
        "startDate": "2026-01-15T00:00:00Z"
      },
      "status": "active",
      "awardID": "4",
      "documents": [
        {
          "id": "026480-2026",
          "url": "https://www.find-tender.service.gov.uk/Notice/026480-2026",
          "format": "text/html",
          "noticeType": "UK7",
          "description": "Contract details notice on Find a Tender",
          "documentType": "contractNotice",
          "datePublished": "2026-03-23T16:57:58Z"
        }
      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    },
    {
      "id": "5",
      "title": "Lot 5 - Financial Instruments",
      "value": {
        "amount": 2500000,
        "currency": "GBP",
        "amountGross": 3000000
      },
      "period": {
        "endDate": "2030-01-14T23:59:59Z",
        "startDate": "2026-01-15T00:00:00Z"
      },
      "status": "active",
      "awardID": "5",
      "documents": [
        {
          "id": "026480-2026",
          "url": "https://www.find-tender.service.gov.uk/Notice/026480-2026",
          "format": "text/html",
          "noticeType": "UK7",
          "description": "Contract details notice on Find a Tender",
          "documentType": "contractNotice",
          "datePublished": "2026-03-23T16:57:58Z"
        }
      ],
      "dateSigned": "2026-01-12T00:00:00Z",
      "aboveThreshold": true
    }
  ],
  "initiationType": "tender"
}
3 Nov 2025 · 070619-2025 · award, contract
{
  "id": "070619-2025",
  "tag": [
    "award",
    "contract"
  ],
  "bids": {
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        "measure": "bids",
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      },
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        "id": "2",
        "value": 4,
        "measure": "finalStageBids",
        "relatedLot": "1"
      },
      {
        "id": "3",
        "value": 0,
        "measure": "smeFinalStageBids",
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      },
      {
        "id": "4",
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      },
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      {
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      },
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      },
      {
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      },
      {
        "id": "14",
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        "measure": "finalStageBids",
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      },
      {
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      {
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      },
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      {
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        "value": 0,
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      {
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  },
  "date": "2025-11-03T17:12:41Z",
  "ocid": "ocds-h6vhtk-04e914",
  "buyer": {
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      ],
      "title": "Lot 1 - Pensions",
      "value": {
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        "currency": "GBP",
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      },
      "status": "pending",
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          "datePublished": "2025-11-03T17:12:41Z"
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      "suppliers": [
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        },
        {
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        },
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          "id": "GB-COH-OC307742",
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      ],
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      ],
      "aboveThreshold": true,
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      },
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        "endDate": "2025-11-12T23:59:59+00:00"
      },
      "mainProcurementCategory": "services",
      "assessmentSummariesDateSent": "2025-11-03T00:00:00Z"
    },
    {
      "id": "2",
      "date": "2025-10-31T00:00:00Z",
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        {
          "id": "2",
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            {
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              "countryName": "United Kingdom"
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            {
              "id": "79210000",
              "scheme": "CPV",
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            }
          ]
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      ],
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        "amount": 4000000,
        "currency": "GBP",
        "amountGross": 4800000
      },
      "status": "pending",
      "documents": [
        {
          "id": "070619-2025",
          "url": "https://www.find-tender.service.gov.uk/Notice/070619-2025",
          "format": "text/html",
          "noticeType": "UK6",
          "description": "Contract award notice on Find a Tender",
          "documentType": "awardNotice",
          "datePublished": "2025-11-03T17:12:41Z"
        }
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          "id": "GB-COH-OC303675",
          "name": "DELOITTE LLP"
        },
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        }
      ],
      "milestones": [
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        }
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      "aboveThreshold": true,
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      "standstillPeriod": {
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      },
      "mainProcurementCategory": "services",
      "assessmentSummariesDateSent": "2025-11-03T00:00:00Z"
    },
    {
      "id": "3",
      "date": "2025-10-31T00:00:00Z",
      "items": [
        {
          "id": "3",
          "relatedLot": "3",
          "deliveryAddresses": [
            {
              "region": "UK",
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              "countryName": "United Kingdom"
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            {
              "id": "79210000",
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        "amount": 3666666.67,
        "currency": "GBP",
        "amountGross": 4400000
      },
      "status": "pending",
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          "format": "text/html",
          "noticeType": "UK6",
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          "documentType": "awardNotice",
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        }
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          "id": "GB-COH-OC300001",
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        }
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        }
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      "aboveThreshold": true,
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        "startDate": "2025-12-08T00:00:00Z"
      },
      "standstillPeriod": {
        "endDate": "2025-11-12T23:59:59+00:00"
      },
      "mainProcurementCategory": "services",
      "assessmentSummariesDateSent": "2025-11-03T00:00:00Z"
    },
    {
      "id": "4",
      "date": "2025-10-31T00:00:00Z",
      "items": [
        {
          "id": "4",
          "relatedLot": "4",
          "deliveryAddresses": [
            {
              "region": "UK",
              "country": "GB",
              "countryName": "United Kingdom"
            }
          ],
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            {
              "id": "79210000",
              "scheme": "CPV",
              "description": "Accounting and auditing services"
            }
          ]
        }
      ],
      "title": "Lot 4 - Tax",
      "value": {
        "amount": 3333333.33,
        "currency": "GBP",
        "amountGross": 4000000
      },
      "status": "pending",
      "documents": [
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          "id": "070619-2025",
          "url": "https://www.find-tender.service.gov.uk/Notice/070619-2025",
          "format": "text/html",
          "noticeType": "UK6",
          "description": "Contract award notice on Find a Tender",
          "documentType": "awardNotice",
          "datePublished": "2025-11-03T17:12:41Z"
        }
      ],
      "suppliers": [
        {
          "id": "GB-COH-OC300001",
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        },
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          "id": "GB-COH-OC303525",
          "name": "PRICEWATERHOUSECOOPERS LLP"
        },
        {
          "id": "GB-COH-OC307742",
          "name": "GRANT THORNTON UK LLP"
        },
        {
          "id": "GB-COH-OC303675",
          "name": "DELOITTE LLP"
        }
      ],
      "milestones": [
        {
          "id": "1",
          "type": "futureSignatureDate",
          "status": "scheduled",
          "dueDate": "2025-11-26T23:59:59Z"
        }
      ],
      "relatedLots": [
        "4"
      ],
      "aboveThreshold": true,
      "contractPeriod": {
        "endDate": "2029-12-07T23:59:59Z",
        "startDate": "2025-12-08T00:00:00Z"
      },
      "standstillPeriod": {
        "endDate": "2025-11-12T23:59:59+00:00"
      },
      "mainProcurementCategory": "services",
      "assessmentSummariesDateSent": "2025-11-03T00:00:00Z"
    },
    {
      "id": "5",
      "date": "2025-10-31T00:00:00Z",
      "items": [
        {
          "id": "5",
          "relatedLot": "5",
          "deliveryAddresses": [
            {
              "region": "UK",
              "country": "GB",
              "countryName": "United Kingdom"
            }
          ],
          "additionalClassifications": [
            {
              "id": "79210000",
              "scheme": "CPV",
              "description": "Accounting and auditing services"
            }
          ]
        }
      ],
      "title": "Lot 5 - Financial Instruments",
      "value": {
        "amount": 2500000,
        "currency": "GBP",
        "amountGross": 3000000
      },
      "status": "pending",
      "documents": [
        {
          "id": "070619-2025",
          "url": "https://www.find-tender.service.gov.uk/Notice/070619-2025",
          "format": "text/html",
          "noticeType": "UK6",
          "description": "Contract award notice on Find a Tender",
          "documentType": "awardNotice",
          "datePublished": "2025-11-03T17:12:41Z"
        }
      ],
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        {
          "id": "GB-COH-OC303525",
          "name": "PRICEWATERHOUSECOOPERS LLP"
        },
        {
          "id": "GB-COH-OC303675",
          "name": "DELOITTE LLP"
        },
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          "id": "GB-COH-OC307742",
          "name": "GRANT THORNTON UK LLP"
        },
        {
          "id": "GB-COH-OC308299",
          "name": "FORVIS MAZARS LLP"
        }
      ],
      "milestones": [
        {
          "id": "1",
          "type": "futureSignatureDate",
          "status": "scheduled",
          "dueDate": "2025-11-26T23:59:59Z"
        }
      ],
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      ],
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      },
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      },
      "mainProcurementCategory": "services",
      "assessmentSummariesDateSent": "2025-11-03T00:00:00Z"
    }
  ],
  "tender": {
    "id": "CPT_25_03",
    "lots": [
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        "id": "1",
        "status": "complete"
      },
      {
        "id": "2",
        "status": "complete"
      },
      {
        "id": "3",
        "status": "complete"
      },
      {
        "id": "4",
        "status": "complete"
      },
      {
        "id": "5",
        "status": "complete"
      }
    ],
    "title": "CPT_25_03 Specialist Audit Services Framework",
    "status": "complete",
    "legalBasis": {
      "id": "2023/54",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents",
      "scheme": "UKPGA"
    },
    "techniques": {
      "hasFrameworkAgreement": true
    },
    "description": "The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector.\nThe framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament.\nThe framework is divided into five lots:\nLot 1 - Pensions\nLot 2 - Property\nLot 3 - Digital\nLot 4 - Tax\nLot 5 - Financial Instruments\nUp to four suppliers will be appointed per lot. The framework will run for four years, from Monday 8 December 2025 to Friday 7 December 2029, with an estimated total value of £21 million (inclusive of VAT).\nThis figure includes contingency and potential additional services beyond the core specialist audit scope.",
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-PPON-PBHM-8926-YDNL",
      "name": "National Audit Office",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKI32",
        "country": "GB",
        "locality": "London",
        "postalCode": "SW1W 9SP",
        "countryName": "United Kingdom",
        "streetAddress": "157-197 Buckingham Palace Road"
      },
      "details": {
        "classifications": [
          {
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE",
            "description": "Public authority - central government"
          }
        ]
      },
      "identifier": {
        "id": "PBHM-8926-YDNL",
        "scheme": "GB-PPON"
      },
      "contactPoint": {
        "email": "NAO.Procurement@nao.org.uk"
      }
    },
    {
      "id": "GB-COH-OC303525",
      "name": "PRICEWATERHOUSECOOPERS LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI32",
        "country": "GB",
        "locality": "London",
        "postalCode": "WC2N 6RH",
        "countryName": "United Kingdom",
        "streetAddress": "1 Embankment Place"
      },
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        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
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      },
      "identifier": {
        "id": "OC303525",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "uk_tender_tracker@pwc.com"
      },
      "additionalIdentifiers": [
        {
          "id": "PWXM-5926-GWLN",
          "scheme": "GB-PPON"
        }
      ]
    },
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      "id": "GB-COH-OC303675",
      "name": "DELOITTE LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI31",
        "country": "GB",
        "locality": "London",
        "postalCode": "EC4A 3HQ",
        "countryName": "United Kingdom",
        "streetAddress": "1 New Street Square"
      },
      "details": {
        "url": "https://www.deloitte.com/uk/en.html",
        "vcse": false,
        "scale": "large",
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        "publicServiceMissionOrganization": false
      },
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        "id": "OC303675",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "publicsectorbidteam@deloitte.co.uk"
      },
      "additionalIdentifiers": [
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          "id": "PQZJ-4654-XTJY",
          "scheme": "GB-PPON"
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    },
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      "id": "GB-COH-OC307742",
      "name": "GRANT THORNTON UK LLP",
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        "country": "GB",
        "locality": "London",
        "postalCode": "EC2M 7EA",
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        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
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        "scheme": "GB-COH"
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      "name": "KPMG LLP",
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        "country": "GB",
        "locality": "London",
        "postalCode": "E14 5GL",
        "countryName": "United Kingdom",
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      },
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          "scheme": "GB-PPON"
        }
      ]
    },
    {
      "id": "GB-COH-OC300001",
      "name": "ERNST & YOUNG LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI44",
        "country": "GB",
        "locality": "London",
        "postalCode": "SE1 2AF",
        "countryName": "United Kingdom",
        "streetAddress": "1 More London Place"
      },
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        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
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        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "eytenders@uk.ey.com"
      },
      "additionalIdentifiers": [
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          "id": "PMLW-7292-ZXTL",
          "scheme": "GB-PPON"
        }
      ]
    },
    {
      "id": "GB-COH-05661107",
      "name": "AZETS PS LIMITED",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI31",
        "country": "GB",
        "locality": "London",
        "postalCode": "EC4R 9AN",
        "countryName": "United Kingdom",
        "streetAddress": "2nd Floor Regis House, 45 King William Street"
      },
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        "vcse": false,
        "scale": "large",
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        "id": "05661107",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "Tenders.Tasks@azets.co.uk"
      },
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          "id": "PYVL-4158-BRNY",
          "scheme": "GB-PPON"
        }
      ]
    },
    {
      "id": "GB-COH-OC308299",
      "name": "FORVIS MAZARS LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKI31",
        "country": "GB",
        "locality": "London",
        "postalCode": "EC4M 7AU",
        "countryName": "United Kingdom",
        "streetAddress": "30 Old Bailey"
      },
      "details": {
        "url": "https://www.forvismazars.com/group/en",
        "vcse": false,
        "scale": "large",
        "shelteredWorkshop": false,
        "publicServiceMissionOrganization": false
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      "identifier": {
        "id": "OC308299",
        "scheme": "GB-COH"
      },
      "contactPoint": {
        "email": "pstenders@mazars.co.uk"
      },
      "additionalIdentifiers": [
        {
          "id": "PNCL-5949-VHVD",
          "scheme": "GB-PPON"
        }
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    }
  ],
  "language": "en",
  "initiationType": "tender"
}
16 Jul 2025 · 040505-2025 · tenderUpdate
{
  "id": "040505-2025",
  "tag": [
    "tenderUpdate"
  ],
  "date": "2025-07-16T12:48:38+01:00",
  "ocid": "ocds-h6vhtk-04e914",
  "buyer": {
    "id": "GB-PPON-PBHM-8926-YDNL",
    "name": "National Audit Office"
  },
  "tender": {
    "id": "CPT_25_03",
    "lots": [
      {
        "id": "1",
        "title": "Pensions",
        "value": {
          "amount": 4000000,
          "currency": "GBP",
          "amountGross": 4800000
        },
        "status": "active",
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients.\nThe estimated value for this lot will be up to £4.8m inclusive of VAT.",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "type": "economic",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            },
            {
              "type": "technical",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            }
          ]
        }
      },
      {
        "id": "2",
        "title": "Property",
        "value": {
          "amount": 4000000,
          "currency": "GBP",
          "amountGross": 4800000
        },
        "status": "active",
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients.\nThe estimated value for this lot will be up to £4.8m inclusive of VAT",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "awardCriteria": {
          "criteria": [
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              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "type": "economic",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            },
            {
              "type": "technical",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            }
          ]
        }
      },
      {
        "id": "3",
        "title": "Digital",
        "value": {
          "amount": 3666666.67,
          "currency": "GBP",
          "amountGross": 4400000
        },
        "status": "active",
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients.\nThe estimated value for this lot will be up to £4.4m inclusive of VAT",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "type": "economic",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            },
            {
              "type": "technical",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            }
          ]
        }
      },
      {
        "id": "4",
        "title": "Tax",
        "value": {
          "amount": 3333333.33,
          "currency": "GBP",
          "amountGross": 4000000
        },
        "status": "active",
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients.\nThe estimated value for this lot will be up to £4m inclusive of VAT",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "type": "economic",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            },
            {
              "type": "technical",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            }
          ]
        }
      },
      {
        "id": "5",
        "title": "Financial Instruments",
        "value": {
          "amount": 2500000,
          "currency": "GBP",
          "amountGross": 3000000
        },
        "status": "active",
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients.\nThe estimated value for this lot will be up to £3m inclusive of VAT",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "type": "economic",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            },
            {
              "type": "technical",
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
            }
          ]
        }
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryAddresses": [
          {
            "region": "UK",
            "country": "GB",
            "countryName": "United Kingdom"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      },
      {
        "id": "2",
        "relatedLot": "2",
        "deliveryAddresses": [
          {
            "region": "UK",
            "country": "GB",
            "countryName": "United Kingdom"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      },
      {
        "id": "3",
        "relatedLot": "3",
        "deliveryAddresses": [
          {
            "region": "UK",
            "country": "GB",
            "countryName": "United Kingdom"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      },
      {
        "id": "4",
        "relatedLot": "4",
        "deliveryAddresses": [
          {
            "region": "UK",
            "country": "GB",
            "countryName": "United Kingdom"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      },
      {
        "id": "5",
        "relatedLot": "5",
        "deliveryAddresses": [
          {
            "region": "UK",
            "country": "GB",
            "countryName": "United Kingdom"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          }
        ]
      }
    ],
    "title": "CPT_25_03 Specialist Audit Services Framework",
    "value": {
      "amount": 17500000,
      "currency": "GBP",
      "amountGross": 21000000
    },
    "status": "active",
    "documents": [
      {
        "id": "conflictOfInterest",
        "description": "Not published",
        "documentType": "conflictOfInterest"
      },
      {
        "id": "040505-2025",
        "url": "https://www.find-tender.service.gov.uk/Notice/040505-2025",
        "format": "text/html",
        "noticeType": "UK4",
        "description": "Tender notice on Find a Tender",
        "documentType": "tenderNotice",
        "datePublished": "2025-07-16T12:48:38+01:00"
      }
    ],
    "amendments": [
      {
        "id": "040505-2025",
        "description": "Please note that this notice hasnt been edited at all"
      }
    ],
    "legalBasis": {
      "id": "2023/54",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents",
      "scheme": "UKPGA"
    },
    "lotDetails": {
      "awardCriteriaDetails": "Please refer to Invitation to Tender (ITT) documentation for further details."
    },
    "techniques": {
      "frameworkAgreement": {
        "type": "closed",
        "method": "withAndWithoutReopeningCompetition",
        "description": "Please refer to Invitation to Tender (ITT) documentation for further details."
      },
      "hasFrameworkAgreement": true
    },
    "awardPeriod": {
      "endDate": "2025-10-01T23:59:59+01:00"
    },
    "description": "The National Audit Office (NAO) is the UK's independent public spending watchdog.  The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits.\nThe NAO are establishing a Specialist Audit and Assurance services framework to support the high-quality delivery of our portfolio of financial audits within the public sector.\nWe are seeking to access knowledge and wider expertise held within firms across several financial audit areas to support our strategic priority of delivering high quality audits.\nThe NAO's Specialist Audit Services Framework will be fundamental to achieving our strategic goals by enhancing the quality and impact of our financial audit work. Partnering with other audit firms enables us to deliver higher quality and value for government bodies, ensuring effective accountability to Parliament and taxpayers. We are dedicated to investing in our supplier relationships and recognise the mutual opportunities this collaboration creates for enhancing the productivity and resilience of public services.\nAccess to the knowledge and expertise within firms is crucial for improving financial reporting and management in the public sector. Leveraging external market expertise fosters innovation in addressing the challenges currently faced in public sector finance. Combining the NAO's client knowledge with supplier firms' innovations and skills offers an enhanced audit experience for our public sector clients.\nThe purpose of this framework is to collaborate with supplier firms, ensuring our audit work benefits from specialised expertise to deliver quality outcomes for our clients and improvements for the public sector. This relationship also facilitates the sharing of skills, knowledge, and strategic insights between the NAO and the firms. Additionally, working alongside private sector firms allows the NAO to benchmark its efficiency and methodologies, providing valuable comparisons of costs and approaches, a key interest for Parliament.\nThe framework will be divided into 5 lots as follows:\n•\tLot 1 - Pensions\n•\tLot 2 - Property\n•\tLot 3 - Digital\n•\tLot 4 - Tax\n•\tLot 5 - Financial Instruments\nWe are seeking to award a place to up to maximum of 4 suppliers for each of the 5 lots and interested suppliers will be able to submit a bid for all 5 lots in total.\nThis means if a single supplier bids for the maximum 5 lots and meets our required criteria and otherwise qualify for the award, they will be awarded a place on all 5 lots.\nThe new framework will run for 4 years from Monday 8th December 2025 until Friday 7th December 2029 with the estimated value of the framework being up to £21m inclusive of VAT (£5.25m per annum).\nThe £21m figure includes an element of contingency and assumptions over additional services that may be procured in addition to the specialist audit services as set out in Invitation to Tender (ITT) documentation.",
    "tenderPeriod": {
      "endDate": "2025-08-11T12:00:00+01:00"
    },
    "enquiryPeriod": {
      "endDate": "2025-07-04T12:00:00+01:00"
    },
    "aboveThreshold": true,
    "submissionTerms": {
      "languages": [
        "en"
      ],
      "electronicSubmissionPolicy": "allowed"
    },
    "procurementMethod": "open",
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "Supplier information\nPotential suppliers interested in this new opportunity MUST ensure to register an account first on the Find a Tender Central Digital platform here https://www.find-tender.service.gov.uk/Search and include their core business details onto the system.\nOnce potential suppliers accounts have been set up their account on the Find a Tender Central Digital platform and their Share Code has been generated, suppliers should then access the tender documentation as follows:\nTender documentation\nThe National Audit Office will be using the Delta eSourcing system to electronically conduct this procurement exercise and interested potential suppliers need to express an interest in the opportunity by registering onto the Delta eSourcing system by clicking the\n\" Register as a Supplier\" link at\nhttps://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check.\nOnce registered and then logged onto Delta, potential suppliers will need to use the Access Code number 8J737KXEM4 to locate the procurement exercise.\nThen potential Suppliers must select \"Register Interest\" to view the tender documentation, raise clarification questions and subsequently submit their response to the procurement exercise.\nFor further assistance with using Delta, please contact the Delta Help Desk on 0800 923 9236.",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-PPON-PBHM-8926-YDNL",
      "name": "National Audit Office",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKI32",
        "country": "GB",
        "locality": "London",
        "postalCode": "SW1W 9SP",
        "countryName": "United Kingdom",
        "streetAddress": "157-197 Buckingham Palace Road"
      },
      "details": {
        "classifications": [
          {
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE",
            "description": "Public authority - central government"
          }
        ]
      },
      "identifier": {
        "id": "PBHM-8926-YDNL",
        "scheme": "GB-PPON"
      },
      "contactPoint": {
        "email": "NAO.Procurement@nao.org.uk"
      }
    }
  ],
  "language": "en",
  "initiationType": "tender"
}