Provision of External Audit Services

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  "date": "2025-11-04T11:39:26Z",
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    "name": "Caledonia Housing Association"
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        "description": "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.",
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            "description": "Internal audit services"
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    "title": "Provision of External Audit Services",
    "status": "complete",
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      "description": "Statutory audit services"
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        "locality": "Perth",
        "postalCode": "PH2 0PA",
        "countryName": "United Kingdom",
        "streetAddress": "Suite 4 Saltire House, 3 Whitefriars Crescent"
      },
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            "scheme": "TED_CA_TYPE",
            "description": "Body governed by public law"
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            "scheme": "COFOG",
            "description": "Housing and community amenities"
          }
        ]
      },
      "identifier": {
        "legalName": "Caledonia Housing Association"
      },
      "contactPoint": {
        "name": "Samuel Zachariah",
        "email": "info@caledoniaha.co.uk",
        "telephone": "+44 7732495034"
      }
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      "name": "RSM UK Audit LLP",
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        "locality": "London",
        "postalCode": "EC4A 4AB",
        "countryName": "United Kingdom",
        "streetAddress": "6th Floor, 25 Farringdon Street"
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      "name": "Perth Sheriff Court and Justice of the Peace Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Perth",
        "postalCode": "PH2 8NL",
        "countryName": "United Kingdom",
        "streetAddress": "County Bldg, Tay St"
      },
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        "legalName": "Perth Sheriff Court and Justice of the Peace Court"
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      "dateSigned": "2025-10-01T00:00:00+01:00"
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  "description": "(SC Ref:814727)",
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}

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  "date": "2025-06-16T14:38:48+01:00",
  "ocid": "ocds-h6vhtk-05495c",
  "buyer": {
    "id": "GB-FTS-131736",
    "name": "Caledonia Housing Association"
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        "description": "Caledonia Housing Association Group is seeking to appoint a suitably qualified external auditor to deliver statutory audit services and other ad hoc services.\nThe 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, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit & Risk Management Committee as required.\nThis procurement will follow the open procedure, and full details are provided in the Invitation to Tender (ITT) and associated documentation, including the online Single Procurement Document (SPD).",
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              "type": "quality",
              "description": "20"
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          },
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            "scheme": "CPV",
            "description": "Auditing services"
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            "description": "Accounting, auditing and fiscal services"
          },
          {
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            "description": "Accounting and auditing services"
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    "title": "Provision of External Audit Services",
    "value": {
      "amount": 300000,
      "currency": "GBP"
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    "description": "Caledonia 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.\nWe are seeking to appoint a suitably qualified external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.",
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          "description": "The bidder must provide proof of enrolment in a relevant professional register, confirming their status as Registered or Statutory Auditors under Companies Act 2006."
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          "minimum": "The minimum required turnover for eligibility is 120,000 GBP, based on the most recent full year of accounts.",
          "appliesTo": [
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          "description": "Bidders must submit their annual turnover for the last two financial years (including that of any parent company)."
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        {
          "type": "technical",
          "description": "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."
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      "name": "Caledonia Housing Association",
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        "locality": "Perth",
        "postalCode": "PH2 0PA",
        "countryName": "United Kingdom",
        "streetAddress": "Suite 4 Saltire House, 3 Whitefriars Crescent"
      },
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            "description": "Housing and community amenities"
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        "legalName": "Caledonia Housing Association"
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        "name": "Samuel Zachariah",
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        "telephone": "+44 7732495034"
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        "postalCode": "PH2 8NL",
        "countryName": "United Kingdom",
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      },
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        "legalName": "Perth Sheriff Court and Justice of the Peace Court"
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  "description": "NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=801793.\nThe buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.\nSuppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.\nCommunity benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nCommunity Benefits are a core requirement of this Contract and will be evaluated as part of the quality assessment. Commitments made in the Tender will be monitored and must be measurable, achievable, and additional to the core services. Where offered, Community Benefits must be measurable and in addition to fulfilling the Services set out in the Specification. For the avoidance of doubt, delivery of Community Benefits measures should not be included in the cost of delivering the Services.\n(SC Ref:801793)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=801793",
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