External Audit Services

{
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  "date": "2026-05-05T09:08:41+01:00",
  "ocid": "ocds-h6vhtk-060ecb",
  "buyer": {
    "id": "GB-FTS-1198",
    "name": "SRUC"
  },
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              "type": "quality",
              "description": "10"
            },
            {
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              "type": "quality",
              "description": "20"
            },
            {
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              "type": "quality",
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            },
            {
              "name": "4.\tIndependence, Ethics, and Regulatory Compliance",
              "type": "quality",
              "description": "10"
            },
            {
              "name": "5.\tAdded value, Sector insights, and Continuous Improvement",
              "type": "quality",
              "description": "10"
            },
            {
              "name": "6.\tEquality, Diversity and Inclusivity",
              "type": "quality",
              "description": "5"
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            {
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          }
        ],
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          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "External Audit Services",
    "status": "complete",
    "coveredBy": [
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    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland’s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.\nSRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\n1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102),  The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;\n2. Provide an opinion, where required, to be included in the independent auditor’s report to the SRUC Board regarding SRUC’s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;\n3. Provide reports (including the auditor’s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.",
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      "description": "Accounting and auditing services"
    },
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    "mainProcurementCategory": "services",
    "procurementMethodDetails": "Open procedure"
  },
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      "name": "SRUC",
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        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH9 3JG",
        "countryName": "United Kingdom",
        "streetAddress": "Peter Wilson Building , Kings Buildings West Mains Road"
      },
      "details": {
        "url": "http://www.sruc.ac.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021",
        "classifications": [
          {
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            "description": "Higher Education, Further Education, Research and Consultancy"
          },
          {
            "scheme": "COFOG",
            "description": "Higher Education, Further Education, Research and Consultancy"
          }
        ]
      },
      "identifier": {
        "legalName": "SRUC"
      },
      "contactPoint": {
        "email": "procurement@sruc.ac.uk",
        "faxNumber": "+44 1315354000",
        "telephone": "+44 1315354000"
      }
    },
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      "id": "GB-FTS-119262",
      "name": "RSM UK Audit LLP",
      "roles": [
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      ],
      "address": {
        "region": "UK",
        "locality": "London",
        "postalCode": "EC4A 4AB",
        "countryName": "United Kingdom",
        "streetAddress": "6th Floor, 25 Farringdon Street"
      },
      "details": {
        "scale": "large"
      },
      "identifier": {
        "legalName": "RSM UK Audit LLP"
      },
      "contactPoint": {
        "faxNumber": "+44 1212143100",
        "telephone": "+44 1212143100"
      }
    },
    {
      "id": "GB-FTS-63413",
      "name": "The Sheriff Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Edinburgh",
        "countryName": "United Kingdom"
      },
      "identifier": {
        "legalName": "The Sheriff Court"
      }
    }
  ],
  "language": "en",
  "contracts": [
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        "currency": "GBP"
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      "status": "active",
      "awardID": "040805-2026-27301-1",
      "dateSigned": "2026-05-05T00:00:00+01:00"
    }
  ],
  "description": "(SC Ref:831018)",
  "initiationType": "tender"
}

{
  "id": "013026-2026",
  "tag": [
    "tender"
  ],
  "date": "2026-02-12T15:16:01Z",
  "ocid": "ocds-h6vhtk-060ecb",
  "buyer": {
    "id": "GB-FTS-1198",
    "name": "SRUC"
  },
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  ],
  "tender": {
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    "lots": [
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        "status": "active",
        "renewal": {
          "description": "The contract will commence on or around 13 April 2026 for a period of 36 months, with the possibility of two extensions of 12 months by mutual agreement, unless the contract is terminated earlier, in accordance with the provisions of the Terms and Conditions of Contract as noted in Schedule 9 of this tender."
        },
        "hasOptions": false,
        "hasRenewal": true,
        "description": "Full details can be found in Schedule 2 of the attached Invitation to Tender document.",
        "awardCriteria": {
          "criteria": [
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              "description": "10"
            },
            {
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              "type": "quality",
              "description": "20"
            },
            {
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              "type": "quality",
              "description": "10"
            },
            {
              "name": "4.\tIndependence, Ethics, and Regulatory Compliance",
              "type": "quality",
              "description": "10"
            },
            {
              "name": "5.\tAdded value, Sector insights, and Continuous Improvement",
              "type": "quality",
              "description": "10"
            },
            {
              "name": "6.\tEquality, Diversity and Inclusivity",
              "type": "quality",
              "description": "5"
            },
            {
              "name": "7. Short List Interview",
              "type": "quality",
              "description": "15"
            },
            {
              "type": "price",
              "description": "20"
            }
          ]
        },
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        },
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        },
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          }
        ],
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            "id": "79212000",
            "scheme": "CPV",
            "description": "Auditing services"
          },
          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "External Audit Services",
    "value": {
      "amount": 450000,
      "currency": "GBP"
    },
    "status": "active",
    "coveredBy": [
      "GPA"
    ],
    "documents": [
      {
        "id": "economic",
        "documentType": "economicSelectionCriteria"
      },
      {
        "id": "technical",
        "documentType": "technicalSelectionCriteria"
      }
    ],
    "bidOpening": {
      "date": "2026-03-17T12:30:00Z"
    },
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "recurrence": {
      "description": "Every 3 to 5 years"
    },
    "awardPeriod": {
      "startDate": "2026-03-17T12:30:00Z"
    },
    "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland’s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.\nSRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\n1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102),  The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;\n2. Provide an opinion, where required, to be included in the independent auditor’s report to the SRUC Board regarding SRUC’s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;\n3. Provide reports (including the auditor’s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.\nFull details can be found in Schedule 2 of the attached Invitation to Tender document.\nIt is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.",
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    },
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      "hasElectronicOrdering": true,
      "electronicInvoicingPolicy": "allowed"
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    "classification": {
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      "scheme": "CPV",
      "description": "Accounting and auditing services"
    },
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      "languages": [
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      ],
      "bidValidityPeriod": {
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      }
    },
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    ],
    "participationFees": [
      {
        "id": "1",
        "type": [
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    ],
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    "selectionCriteria": {
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        {
          "type": "suitability",
          "appliesTo": [
            "supplier"
          ],
          "description": "Each Tenderer must complete and submit along with their tender the Single Procurement Document (Scotland) (SPD). The SPD sets Minimum Standards that suppliers must achieve. Within each submitted SPD response, Tenderers should note the following selection criteria:\nThat their insurance cover meets the following levels:\n- Employer’s Compulsory Liability Insurance (GBP 10 million)\n- Professional Indemnity Insurance (GBP 5 million)\n- Public Liability Insurance (GBP 10 million)\nSPD submissions will be evaluated on a pass / fail basis. Only those suppliers that have passed the SPD will have their tender submission evaluated."
        }
      ]
    },
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-1198",
      "name": "SRUC",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH9 3JG",
        "countryName": "United Kingdom",
        "streetAddress": "Peter Wilson Building , Kings Buildings West Mains Road"
      },
      "details": {
        "url": "http://www.sruc.ac.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021",
        "classifications": [
          {
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            "description": "Higher Education, Further Education, Research and Consultancy"
          },
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            "description": "Higher Education, Further Education, Research and Consultancy"
          }
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        "legalName": "SRUC"
      },
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        "url": "http://www.publiccontractsscotland.gov.uk",
        "email": "procurement@sruc.ac.uk",
        "faxNumber": "+44 1315354000",
        "telephone": "+44 1315354000"
      }
    },
    {
      "id": "GB-FTS-63413",
      "name": "The Sheriff Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Edinburgh",
        "countryName": "United Kingdom"
      },
      "identifier": {
        "legalName": "The Sheriff Court"
      }
    }
  ],
  "language": "en",
  "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=823566.\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.\n(SC Ref:823566)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=823566",
  "initiationType": "tender"
}

{
  "id": "006751-2026",
  "tag": [
    "planning"
  ],
  "date": "2026-01-26T15:17:36Z",
  "ocid": "ocds-h6vhtk-060ecb",
  "buyer": {
    "id": "GB-FTS-1198",
    "name": "SRUC"
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  ],
  "tender": {
    "id": "27301",
    "lots": [
      {
        "id": "1",
        "status": "planned",
        "description": "See previous note."
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryLocation": {
          "description": "SRUC, West Mains Road, Edinburgh, EH9 3JG"
        },
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          {
            "region": "UKM75"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79212000",
            "scheme": "CPV",
            "description": "Auditing services"
          },
          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "External Audit Services",
    "value": {
      "amount": 450000,
      "currency": "GBP"
    },
    "status": "planned",
    "coveredBy": [
      "GPA"
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland’s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.\nSRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\n1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102),  The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;\n2. Provide an opinion, where required, to be included in the independent auditor’s report to the SRUC Board regarding SRUC’s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;\n3. Provide reports (including the auditor’s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.\nPrior to the issue of the Invitation to Tender for this opportunity, SRUC shall be holding an on-line \"Meet the Buyer\" event on 11 February 2026 from 10.00 - 10.30. At this meeting we will provide an overview of SRUC and the procurement process. If you are interested in attending this event please email procurement@sruc.ac.uk and quote \"External Audit Ref.27301\" in the title of your email. Please provide the email address of the representative(s) who you wish to attend, and an invite shall be issued.\nDue to time constraints, this shall be the only pre-tender meeting that SRUC will be hosting.\nIt is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.",
    "communication": {
      "futureNoticeDate": "2026-02-16T00:00:00Z"
    },
    "classification": {
      "id": "79210000",
      "scheme": "CPV",
      "description": "Accounting and auditing services"
    },
    "mainProcurementCategory": "services"
  },
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      "id": "GB-FTS-1198",
      "name": "SRUC",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH9 3JG",
        "countryName": "United Kingdom",
        "streetAddress": "Peter Wilson Building , Kings Buildings West Mains Road"
      },
      "details": {
        "url": "http://www.sruc.ac.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021",
        "classifications": [
          {
            "scheme": "TED_CA_TYPE",
            "description": "Higher Education, Further Education, Research and Consultancy"
          },
          {
            "scheme": "COFOG",
            "description": "Higher Education, Further Education, Research and Consultancy"
          }
        ]
      },
      "identifier": {
        "legalName": "SRUC"
      },
      "contactPoint": {
        "email": "procurement@sruc.ac.uk",
        "faxNumber": "+44 1315354000",
        "telephone": "+44 1315354000"
      }
    }
  ],
  "language": "en",
  "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=821695.\n(SC Ref:821695)",
  "initiationType": "tender"
}