Official UK procurement notice
Provision of External Audit Services
Authority: Caledonia Housing Association (Housing)
What is being bought
Published requirement descriptionCaledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland’s leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire.
Following a competitive tender process, the Group has appointed RSM UK Audit LLP as external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.
- Recurrence: After 5 years
CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Internal audit services · Statutory audit services
The lotProcurement structure
single lot · no lot value publishedLot #1The appointed auditor will be responsible for auditing the Group’s annual financial…AwardedRenewal
The appointed auditor will be responsible for auditing the Group’s annual financial statements and providing related advisory services, including technical guidance on accounting standards, taxation matters, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit & Risk Management Committee as required.
What it takes to wini
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Evaluation split and conditions of participation as published; the tender pack may add morei
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Published sub-criteria (3)
- Technical: 60%
- price: 20%
- Sustainability: 20%
Published award criteria (3)
- Technical: 60
- Sustainability: 20
- Price: 20
- Suitability
The bidder must provide proof of enrolment in a relevant professional register, confirming their status as Registered or Statutory Auditors under Companies Act 2006.
- Economic & financial standing
Bidders must submit their annual turnover for the last two financial years (including that of any parent company).
Minimum: The minimum required turnover for eligibility is 120,000 GBP, based on the most recent full year of accounts. - Technical & professional ability
Execution of external audit services is restricted under the Companies Act 2006, Part 42, which requires that statutory audits be carried out by individuals or firms that are registered as statutory auditors and authorised by a Recognised Supervisory Body (RSB), as defined by the Financial Reporting Council (FRC) and the Statutory Auditors and Third Country Auditors Regulations 2016.
- Price carries 20 of 100 points: a 10% discount moves about 2 points. The method statement decides this lot, not the discount.
Price arithmetic assumes straight proportional scoring; the tender pack may use another formula.
Procedure terms & legal framework
From the official record · publisher note attached- Procedure method
- Open procedure
- Legal basis
- CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
- Procurement category
- Services
- Notice status
- Awarded
- Procurement threshold
- Unspecified in notice
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Competitive procedure
- GPA / WTO covered
- Yes (GPA)
- Recurring procurement
- Yes · After 5 years
- First published
- 16 Jun 2025, 14:38 BST
- Last source update
- 4 Nov 2025, 11:39 GMT
- Award evaluation window
- 18 Jul 2025 – …
- Authority reference
16JUN25- FTS notice number
2025/S 000-070770- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-05495cFind a Tender
- Electronic trading
- e-invoicing allowed · electronic payment
Publisher note: (SC Ref:814727)
How it was run
Official notice- Submission deadline
- 17 Jul 2025, 17:00 BST
- Submission channel
- {"electronicSubmission"}
- Accepted languages
- en
- Bids opened
- 18 Jul 2025, 09:00 BST
Timeline
17 Jul 2025 → 4 Nov 2025 · 3 dates- Submission deadline17 Jul 2025, 17:00 BST
- Bids opened18 Jul 2025, 09:00 BST
- Notice published351 days ago4 Nov 2025, 11:39 GMT
Notice history
1 event · 2 releases on Find a Tender- Status changed to complete4 Nov 2025, 11:39 GMT
Commercial outcome & contract awards
Published awards, contracts and bid statistics, not a forecast| Awarded to | Value | Date | Status |
|---|---|---|---|
| RSM UK Audit LLP | £149,135 † | — | Awarded |
Contracts
Contract 070770-2025-EA-NOV-2025-1 · RSM UK Audit LLP
- Signed
- 1 Oct 2025
- Value
- £149,135
- Status
- active
Bid statistics published by the authority
| Bids | SME | VCSE | Valid bid range |
|---|---|---|---|
| 1bids · 1 electronic | 0 | — | — |
Contracting authority & participating public bodies
Dispute resolution & review bodies
- Perth Sheriff Court and Justice of the Peace CourtReview body
Bidders & participating suppliers
1 commercial party on the notice- RSM UK Audit LLPAwarded supplier
Official documents & specifications
Official links; attachments are not copiedNo document links were published on the notice.