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Published 15 Aug 2025, 19:50 BST

Official UK procurement notice

CPT_25_02 Financial Audit and Assurance Services Contract

Official notice

Authority: National Audit Office (Central government)

14 lotsServicesOpen procedureAbove thresholdSME suitableVCSE suitableMax 8 lots to bidMax 8 lots per supplier
Sectors: Business Services & Consultancy (79) Delivery: UK
Published estimate£55,055,833envelope for 14 lots · £66,067,000 inc. VAT
Submissions closed 10 Nov 2025awarded 25 Feb 2026
Awarded to Mazars LLP +5 more14 awards
Contract term 3 yrsends 31 Aug 2029 · up to 31 Aug 2031 with extensions · starts 1 Sept 2026

What is being bought14 lots · detail below

Published requirement 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.

The NAO reprocured the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector.

Financial Audit and Assurance Services Contract

NAO sought to continue working in partnership with supplier firms to deliver high quality audits, which support effective accountability and lead to better financial reporting and financial management by public bodies.

NAO plan to contract out a series of audit engagements through a lot based structure. The Financial Audit and Assurance Services Contract will also include provision for the opportunity to procure additional financial audit related services throughout the lifetime of the contract.

For audit engagements under the contract, the Comptroller and Auditor General (C&AG) will retain overall responsibility for signing the audit opinion and the NAO will work with supplier firms to ensure audit and assurance services are carried out in line with the relevant standards and quality expectations.

Audits will need to be carried out to internationally recognised auditing standards but also adapted to the public sector reporting framework, which includes the Government Financial Reporting Manual, and checking that transactions have been applied to the purposes intended by Parliament and conform to the authorities which govern them ('regularity').

The National Audit Office (NAO) will be awarding Financial Audit and Assurance Services contracts across a number of lots. Under the Financial Audit and Assurance Services contract Partner Firms will deliver audit services for a defined portfolio of audited entities. The contracts will be awarded to experienced Partner Firms who have a proven record of delivering ISA (International Standards on Auditing) compliant audits.

The new Financial Audit and Assurance Services contract will cover the provision of audit services from the 2026-27 audit cycle (year ended 31 March 2027 (unless specified otherwise)). The Financial Audit and Assurance Services Contract will initially cover 3 audit cycles from 2026-27 to 2028-29 with the option to extend for a further 2 audit cycles up to 2030-31. All audits within the lots have a 31 March year end, unless specified otherwise.

NAO sought Partner Firms to provide audit services under the following 14 lots:

  • Lot 1 Crown Estate
  • Lot 2 Northern Ireland
  • Lot 3 Complex Provisions
  • Lot 4 National Savings & Investments
  • Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities
  • Lot 6 Health
  • Lot 7 Pensions
  • Lot 8 Charities 1
  • Lot 9 Charities 2
  • Lot 10 Charities 3
  • Lot 11 Infrastructure
  • Lot 12 Debt Management
  • Lot 13 Ministry of Justice (MOJ) Entities
  • Lot 14 United Kingdom Export Finance (UKEF)

Interested suppliers were able to submit a bid for the lots of their choice (maximum of 8 lots). This means if a single supplier bids for the maximum 8 lots and is the preferred supplier based on the award and price evaluation on all 8 lots; they would be awarded all 8 lots that they have bid for. However suppliers were not be permitted to submit bids for more than 8 lots.

The new contract will run for an initial period of 3 years from Tuesday 1st September 2026 until Friday 31st August 2029 with the option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031 with the estimated overall value of the contract being up to £68.293m inclusive of VAT (£13.659m per annum).

No guarantee is given as to the actual value of the contract.

This figure includes an element of contingency and assumptions over additional services that may be procured in addition to contracted-out audit engagements as set out in Appendix A - Statement of Requirement.

  • No preliminary market engagement: An preliminary market engagement notice was published using the Procurement identifier (OCID): ocds-h6vhtk-04e914 on Monday 3rd March 2025. We invited interested suppliers to attend a Virtual Market Engagement event that took place on Monday 7th April 2025 at 2.30 to 4.30pm. The purpose of the event was to offer attendees the opportunity to hear about the requirement and proposed procurement routes for the Financial Audit and Assurance services contract.

CPV: Accounting and auditing services

Lots and requirements (14)Procurement structure

14 lots · all with a published value (£55,055,833 together) · a supplier may bid for at most 8 and win at most 8 of them · same conditions of participation on every lot
Lot #1Crown EstateAwardedRenewal 3 yrsSMEVCSEPublished value£1,787,500

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £1,787,500 exc. VAT · £2,145,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #2Northern IrelandAwardedRenewal 3 yrsSMEVCSEPublished value£3,022,500

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £3,022,500 exc. VAT · £3,627,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #3Complex ProvisionsAwardedRenewal 3 yrsSMEVCSEPublished value£4,583,333

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £4,583,333 exc. VAT · £5,500,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #4National Savings & InvestmentsAwardedRenewal 3 yrsSMEVCSEPublished value£3,835,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £3,835,000 exc. VAT · £4,602,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #5Defra EntitiesAwardedRenewal 3 yrsSMEVCSEPublished value£2,925,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £2,925,000 exc. VAT · £3,510,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #6HealthAwardedRenewal 3 yrsSMEVCSEPublished value£4,615,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £4,615,000 exc. VAT · £5,538,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #7PensionsAwardedRenewal 3 yrsSMEVCSEPublished value£9,067,500

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £9,067,500 exc. VAT · £10,881,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #8Charities 1AwardedRenewal 3 yrsSMEVCSEPublished value£2,665,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £2,665,000 exc. VAT · £3,198,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #9Charities 2AwardedRenewal 3 yrsSMEVCSEPublished value£2,535,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £2,535,000 exc. VAT · £3,042,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #10Charities 3AwardedRenewal 3 yrsSMEVCSEPublished value£1,755,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £1,755,000 exc. VAT · £2,106,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #11InfrastructureAwardedRenewal 3 yrsSMEVCSEPublished value£4,647,500

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £4,647,500 exc. VAT · £5,577,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #12Debt ManagementAwardedRenewal 3 yrsSMEVCSEPublished value£4,257,500

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £4,257,500 exc. VAT · £5,109,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #13Ministry of Justice (MOJ) EntitiesAwardedRenewal 3 yrsSMEVCSEPublished value£3,120,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £3,120,000 exc. VAT · £3,744,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Lot #14United Kingdom Export Finance (UKEF)AwardedRenewal 3 yrsSMEVCSEPublished value£6,240,000

The source published no individual description for this lot.

Contract period: 1 Sept 2026 – 31 Aug 2029 (3 yrs) · up to 31 Aug 2031 with extensionsValue: £6,240,000 exc. VAT · £7,488,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
79210000 Accounting and auditing services
Pre-qualification & selection criteria (PQQ)2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

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
Lot distribution rule: Please refer to Invitation to Tender (ITT) documentation for further details.
Conditions of participation · identical on every lot2
  • Economic & financial standing

    Please refer to Invitation to Tender (ITT) documentation for further details.

  • Technical & professional ability

    Please refer to Invitation to Tender (ITT) documentation for further details.

Procedure terms & legal framework

From the official record
Procedure method
Open procedure
Legal basis
UKPGA · 2023/54 Procurement Act 2023
Procurement category
Services
Notice status
Awarded
Procurement threshold
Above threshold (FTS publication)
Regulatory regime
Standard
Commercial structure
Stand-alone contract (no framework)
Competition type
Competitive procedure
GPA / WTO covered
Unspecified in notice
Recurring procurement
Unspecified in notice
First published
15 Aug 2025, 19:50 BST
Last source update
25 Sept 2026, 19:28 BST
Award evaluation window
Submission end – 12 Feb 2026
Authority reference
CPT_25_02 Financial Audit and Assurance Services Contract
FTS notice number
2025/S 000-049301
Latest notice
Contract details notice (UK7)
Classification (CPV)
Accounting and auditing services
Delivery area
UK
Official registry OCID
ocds-h6vhtk-058956 Find a Tender
Contract terms summary

Please refer to Invitation to Tender (ITT) documentation for further details.

Review and risk notes
Risks

Please refer to Invitation to Tender (ITT) documentation for further details.

How it was run

Official notice
Run through: portal not identified
Electronic submission allowedLanguage: EN
Submission deadline
10 Nov 2025, 12:00 GMT
Clarification deadline
12 Sept 2025, 12:00 BST
Submission channel
Official e-sourcing portal
Electronic submission
Allowed
Accepted languages
en
Detailed submission instructions & authority contactsFrom official release

Supplier information

Potential suppliers interested in this new opportunity MUST ensure to register an account first on the Find a Tender Central Digital platform here www.find-tender.service.gov.uk/Search ↗ and include their core business details onto the system.

Once 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:

Tender documentation

The 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

" Register as a Supplier" link at

login.bipsolutions.com/casDelta/login ↗.

Once registered and then logged onto Delta, potential suppliers will need to use the Access Code number C32HSU34D7 to locate the procurement exercise.

Then potential Suppliers must select "Register Interest" to view the tender documentation, raise clarification questions and subsequently submit their response to the procurement exercise.

For further assistance with using Delta, please contact the Delta Help Desk on 0800 923 9236.

Timeline

15 Aug 2025 → 25 Sept 2026 · 8 dates
  1. Tender notice published
    15 Aug 2025, 19:50 BST
  2. Clarification questions by399 days ago
    12 Sept 2025, 12:00 BST
  3. Submission deadline340 days ago
    10 Nov 2025, 12:00 GMT
  4. Award decision expected by246 days ago
    12 Feb 2026, 23:59 GMT
  5. Assessment summaries sent232 days ago
    27 Feb 2026
  6. Standstill ends219 days ago
    11 Mar 2026, 23:59 GMT
  7. Contract starts46 days ago
    1 Sept 2026, 00:00 BST
  8. Latest notice published21 days ago
    25 Sept 2026, 19:28 BST

Notice history

5 events · 3 releases on Find a Tender · since 15 Aug 2025
  1. Tender notice published
    15 Aug 2025, 19:50 BST
    UK4
  2. Contract award notice published
    28 Feb 2026, 22:05 GMT
    UK6
  3. Status changed to complete
    28 Feb 2026, 22:05 GMT
  4. Contract signature expected
    31 Mar 2026, 23:59 BST
    scheduled
  5. Contract details notice published
    25 Sept 2026, 19:28 BST
    UK7

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Awards 14
Awarded value £56,837,80314 awards exc. VAT
Bids received 45
Named bidders 6published on the award notice
Contracts signed 14latest 1 Sept 2026
Awarded toValueDateStatus
Lot 1 · Crown Estate1 award
Mazars LLPLot 1 Crown Estate1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£3,311,75325 Feb 2026Awarded
Lot 2 · Northern Ireland1 award
Ernst and Young LLPLot 2 Northern Ireland1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£2,786,59925 Feb 2026Awarded
Lot 3 · Complex Provisions1 award
KPMGLot 3 Complex Provisions1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£5,795,56625 Feb 2026Awarded
Lot 4 · National Savings & Investments1 award
KPMGLot 4 National Savings & Investments1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£3,949,95425 Feb 2026Awarded
Lot 5 · Defra Entities1 award
Grant Thornton UK Advisory & Tax LLPLot 5 Defra (Department for Environment, Food & Rural Affairs) Entities1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£3,015,07425 Feb 2026Awarded
Lot 6 · Health1 award
Ernst and Young LLPLot 6 Health1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£4,076,89925 Feb 2026Awarded
Lot 7 · Pensions1 award
Deliotte LLPLot 7 Pensions1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£9,078,37725 Feb 2026Awarded
Lot 8 · Charities 11 award
Pricewaterhouse Coopers LLPLot 8 Charities Lot 11 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£2,759,79425 Feb 2026Awarded
Lot 9 · Charities 21 award
Pricewaterhouse Coopers LLPLot 9 Charities Lot 21 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£2,621,80425 Feb 2026Awarded
Lot 10 · Charities 31 award
Pricewaterhouse Coopers LLPLot 10 Charities Lot 31 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£1,793,86625 Feb 2026Awarded
Lot 11 · Infrastructure1 award
Grant Thornton UK Advisory & Tax LLPLot 11 Infrastructure1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£4,933,13125 Feb 2026Awarded
Lot 12 · Debt Management1 award
KPMGLot 12 Debt Management1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£4,087,94425 Feb 2026Awarded
Lot 13 · Ministry of Justice (MOJ) Entities1 award
Ernst and Young LLPLot 13 Ministry of Justice (MOJ)1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£2,972,71525 Feb 2026Awarded
Lot 14 · United Kingdom Export Finance (UKEF)1 award
Deliotte LLPLot 14 United Kingdom Export Finance (UKEF)1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031Extensions: There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031£5,654,32725 Feb 2026Awarded

Contracts

  • Lot 11 Infrastructure · Grant Thornton UK Advisory & Tax LLP

    Signed
    1 Sept 2026
    Value
    £4,933,131
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

  • Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities · Grant Thornton UK Advisory & Tax LLP

    Signed
    1 Sept 2026
    Value
    £3,015,074
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 12 Debt Management · KPMG

    Signed
    6 Jul 2026
    Value
    £4,087,944
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

  • Lot 3 Complex Provisions · KPMG

    Signed
    6 Jul 2026
    Value
    £5,795,566
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 4. National Savings & Investments · KPMG

    Signed
    6 Jul 2026
    Value
    £3,949,954
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 13 Ministry of Justice (MOJ) · Ernst and Young LLP

    Signed
    9 Jun 2026
    Value
    £2,972,715
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

  • Lot 2. Northern Ireland · Ernst and Young LLP

    Signed
    9 Jun 2026
    Value
    £2,786,599
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    2 agreed KPIs: Quality Standards · Audit Milestones and Reports
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.

  • Lot 6 Health · Ernst and Young LLP

    Signed
    9 Jun 2026
    Value
    £2,252,793
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 1. Crown Estate · Mazars LLP

    Signed
    28 May 2026
    Value
    £5,209,110
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

  • Lot 10 Charities Lot 3 · Pricewaterhouse Coopers LLP

    Signed
    28 May 2026
    Value
    £1,793,866
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

  • Lot 7 Pensions · Deliotte LLP

    Signed
    28 May 2026
    Value
    £9,078,377
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 8. Charities 1 · Pricewaterhouse Coopers LLP

    Signed
    28 May 2026
    Value
    £2,759,794
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 9 Charities 2 · Pricewaterhouse Coopers LLP

    Signed
    28 May 2026
    Value
    £2,621,804
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031

  • Lot 14 United Kingdom Export Finance (UKEF) · Deliotte LLP

    Signed
    28 May 2025
    Value
    £5,654,327
    Period
    1 Sept 2026 – 31 Aug 2029 · up to 31 Aug 2031 with extensions
    Status
    active
    Extensions
    There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031
    3 agreed KPIs: Quality Standards · Audit Milestones and Reports · Client Feedback
    • Quality Standards, Audits are completed to satisfactory quality standards to proceed to certification by the Comptroller & Auditor General. Audits are completed using an ISA (International Standards on Auditing) compliant methodology and to a standard considered satisfactory to the NAO Engagement Director, as evidenced by the audit passing the NAO quality control processes and proceeding to certification.
    • Audit Milestones and Reports, Audit Milestones, Audit Reports and Shadow Certificates are delivered to the agreed timetable. Dates for audit milestones, delivery of Audit Reports and submission of Shadow Certificates will be agreed as part of the protocol procedures at an individual audit level. All audit milestones, Audit Reports and Shadow Certificates will be delivered to the agreed timetable in line with the protocols, unless there is a reasonable justification in missing a milestone or output and the reason is outside of the supplier's control and this reason has been communicated in writing to the NAO before the relevant deadline has been missed.
    • Client Feedback, Audits receive satisfactory feedback from clients via the annual client feedback survey undertaken by the NAO administered by a third-party firm. Audits delivered by the supplier firm receive satisfactory feedback from audited bodies in relation to the services provided by the supplier. This feedback will be subject to moderation by the NAO Contract Owner.

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Crown Estate2final-stage tenders00—
2 · Northern Ireland1final-stage tenders · 2 at stage one00—
3 · Complex Provisions2final-stage tenders00—
4 · National Savings & Investments3final-stage tenders00—
5 · Defra Entities3final-stage tenders · 5 at stage one00—
6 · Health4final-stage tenders · 6 at stage one00—
7 · Pensions5final-stage tenders00—
8 · Charities 15final-stage tenders · 6 at stage one00—
9 · Charities 26final-stage tenders · 8 at stage one00—
10 · Charities 34final-stage tenders · 6 at stage one00—
11 · Infrastructure2final-stage tenders · 3 at stage one00—
12 · Debt Management3final-stage tenders00—
13 · Ministry of Justice (MOJ) Entities3final-stage tenders00—
14 · United Kingdom Export Finance (UKEF)2final-stage tenders00—

Who bid

Bidders as named on the Procurement Act 2023 award notice. “Won” means the bidder holds an award on this notice.

Contracting authority & participating public bodies

National Audit Office

Contracting authorityPublic authority - central government GB-PPON: PBHM-8926-YDNL 157-197 Buckingham Palace Road, London, London, SW1W 9SPContact email

Bidders & participating suppliers

7 commercial parties on the notice · 6 awarded
  • AZETS PS LIMITEDBidder / tendererGB-COH: 05661107GB-PPON: PYVL-4158-BRNY 2nd Floor Regis House, 45 King William Street, London, London, EC4R 9AN
  • DELOITTE LLPAwarded supplierGB-COH: OC303675GB-PPON: PQZJ-4654-XTJY 1 New Street Square, London, London, EC4A 3HQContact email
  • ERNST & YOUNG LLPAwarded supplierGB-COH: OC300001GB-PPON: PMLW-7292-ZXTL 1 More London Place, London, London, SE1 2AFContact email
  • FORVIS MAZARS LLPAwarded supplierGB-COH: OC308299GB-PPON: PNCL-5949-VHVD 30 Old Bailey, London, London, EC4M 7AUContact email
  • GRANT THORNTON UK LLPAwarded supplierGB-COH: OC307742GB-PPON: PVBL-2249-QHWW 8 Finsbury Circus, London, London, EC2M 7EAContact email
  • KPMG LLPAwarded supplierGB-COH: OC301540GB-PPON: PMGV-6254-LTTL 15 Canada Square, London, London, E14 5GLContact email
  • PRICEWATERHOUSECOOPERS LLPAwarded supplierGB-COH: OC303525GB-PPON: PWXM-5926-GWLN 1 Embankment Place, London, London, WC2N 6RHContact email

Official documents & specifications (35)

Official links; attachments are not copied

Tender pack and attachments

  • Signed contract contractSigned contractPDFFollowing contract award, Lot 6 (Health) was split to manage auditor conflict of interest requirements. EY was awarded the audits for the Care Quality Commission and NHS Counter Fraud Authority, with a combined contract value of £2,703,351.87. Forvis Mazars was awarded the audits…

Notices published for this procedure

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5 further documents are listed in the JSON mirror.