Official UK procurement notice
P26-0044 External Audit Services
Authority: Scottish Enterprise
What is being bought2 lots · detail below
Published requirement descriptionThe purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies.
There are currently 9 subsidiary companies (excluding dormant companies).
Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.
- Recurrence: 42 months
CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Internal audit services · Statutory audit services
Lots and requirements (2)Procurement structure
2 lots · all with a published value (£240,000 together) · evaluation weights differ by lotLot #1Subsidiary CompaniesAwardedRenewalPublished value£150,000
Lot #2Scottish Enterprise Pension and Life Assurance SchemeAwardedRenewalPublished value£90,000
Lot 2 is to engage external auditor to audit the Scottish Enterprise Pension and Life Assurance Scheme. SEPLAS is a final salary pension scheme established by Scottish Enterprise for the benefit of its employees.
It is envisaged that the contract will start February 2022
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).
Lots publish different evaluation splits; there is no single procedure weighting.
| Lot | Quality | Price | Split |
|---|---|---|---|
| 1 · Subsidiary Companies | 100 | 40 | |
| 2 · Scottish Enterprise Pension and Life Assurance Scheme | 100 | 50 |
- Suitability
The relevant selection criteria will be included in the SPD Scotland online module.
- Staff
- Names and qualifications of delivery staff must be submitted
- Price carries 40–50 points depending on the lot. Read the split per lot below.
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
- Cancelled
- 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 · 42 months
- First published
- 15 Nov 2021, 14:15 GMT
- Last source update
- 19 Nov 2025, 16:45 GMT
- Award evaluation window
- 23 Dec 2025 – …
- Authority reference
P26-0044- FTS notice number
2025/S 000-075403- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-02f6aaFind a Tender
- Electronic trading
- e-invoicing allowed · electronic ordering · electronic payment
- Review procedure
In the first instance, contact the Head of Facilities Management and Procurement at Scottish Enterprise, with any concerns or enquiries. Email: www.scottish-enterprise.com/help/contact-us ↗.
An economic operator that suffers, or risks suffering, loss or damage attributable to a breach of duty under the Public Contracts (Scotland) Regulations 2015, may bring proceedings that will be started in the High Court.
Publisher note: This is a relevant climate change contract, bidders are required to complete and return the attached Climate Change Plan template. SPD Statement for 2A.17 – Form of Participation (Notably as part of a group, consortium, joint venture or similar). Any contract will be entered into with the nominated lead organisation and all members of the consortium, who will in these circumstances each be required to execute said contract together with all ancillary documentation, evidencing their joint and several liability in respect of the obligations and liabilities of the contract. It will be for members of the consortium to sort out their respective duties and liabilities amongst each other. For administrative purposes, any associated documentation will be sent to the nominated lead organisation. SPD Statement for 2C.1 - Where the main bidder relies on the capacities of other entities in order to meet the selection criteria, the bidder must provide a separate SPD response setting out the information required under SPD (Scotland): Part II (sections A and B); Part III exclusion grounds; the relevant part of Section IV selection criteria; and Part V (if applicable) for each of the entities concerned. SPD Statement for 2D.1 – If the bidder proposes to subcontract any part(s) of the service and those sub-contractors are not relied upon, they should arrange for a separate SPD response from each potential subcontractor. The subcontractors must complete the relevant parts of the SPD (Scotland) (Sections A and B of Part II and Part III only) to self-declare whether there are grounds for their exclusion. [This may be requested at the selection stage or prior to the subcontractor commencing work on the contract.] (SC Ref:816336)
How it was run
Official noticeTender documents are also served through a separate tool: http://www.publiccontractsscotland.gov.uk ↗
- Submission deadline
- 22 Dec 2025, 17:00 GMT
- Submission channel
- {"electronicSubmission"}
- Accepted languages
- en
- Bid validity
- 90 days from the deadline
- Bids opened
- 23 Dec 2025, 08:00 GMT
Timeline
19 Nov 2025 → 16 Feb 2026 · 4 dates- Notice published331 days ago19 Nov 2025, 16:45 GMT
- Submission deadline298 days ago22 Dec 2025, 17:00 GMT
- Bids opened297 days ago23 Dec 2025, 08:00 GMT
- Contract starts243 days ago16 Feb 2026
Notice history
5 events · 4 releases on Find a Tender · since 17 Feb 2022- Status changed to complete17 Feb 2022, 14:35 GMT
- Published value updated to £150,00019 Nov 2025, 16:10 GMTwas £220,000
- Status changed to active19 Nov 2025, 16:10 GMT
- Deadline moved to 22 Dec 2025, 17:00 GMT19 Nov 2025, 16:10 GMT+1442 days · was 10 Jan 2022, 11:00 GMT
- Status changed to cancelled19 Nov 2025, 16:45 GMT
Routine re-releases (4)
- 2021-11: 1 release · 15 Nov 2021
Commercial outcome & contract awards
Published awards, contracts and bid statistics, not a forecast| Awarded to | Value | Date | Status |
|---|---|---|---|
| Lot 1 · Subsidiary Companies1 award | |||
| Thomson CooperSME | — | — | Awarded |
| Lot 2 · Scottish Enterprise Pension and Life Assurance Scheme1 award | |||
| Johnston Carmichael | — | — | Awarded |
1 further award records carry no date or value.
Contracts
Subsidiary Companies · Thomson CooperSME
- Signed
- 14 Feb 2022
- Value
- £134,950
- Period
- … – 30 Nov 2029
- Status
- active
Scottish Enterprise Pension and Life Assurance Scheme · Johnston Carmichael
- Signed
- 14 Feb 2022
- Value
- £80,110
- Status
- active
Bid statistics published by the authority
| Lot | Bids | SME | VCSE | Valid bid range |
|---|---|---|---|---|
| 1 · Subsidiary Companies | 1bids · 1 electronic · 1 from abroad | 1 | — | — |
| 2 · Scottish Enterprise Pension and Life Assurance Scheme | 1bids · 1 electronic · 1 from abroad | 0 | — | — |
Contracting authority & participating public bodies
Dispute resolution & review bodies
- Glasgow Sheriff Court and Justice of the Peace CourtReview body
- Scottish GovernmentMediation bodyReview contact point
Bidders & participating suppliers
2 commercial parties on the notice- Johnston CarmichaelAwarded supplier
- Thomson CooperAwarded supplier
Official documents & specifications (2)
Official links; attachments are not copiedTender pack and attachments
- Economic and financial selection criteria
- Technical selection criteria