Contract notice
Section I: Contracting
authority
I.1) Name and addresses
University of the Highlands and Islands
UHI House, Old Perth Road
Inverness
IV2 3JH
UK
Contact person: Katrina McEwan
Telephone: +44 1463279000
E-mail: katrina.mcewan@uhi.ac.uk
NUTS: UK
Internet address(es)
Main address: https://www.uhi.ac.uk
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00101
I.2) Joint procurement
The contract is awarded by a central purchasing body
I.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge at:
www.publiccontractsscotland.gov.uk
Additional information can be obtained from the abovementioned address
Tenders or requests to participate must be sent electronically to:
www.publiccontractsscotland.gov.uk
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
Education
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
External Audit Services
Reference number: UHI-FIN-38367
II.1.2) Main CPV code
79212100
II.1.3) Type of contract
Services
II.1.4) Short description
University of the Highlands and Islands (UHI) has a requirement for External Audit Services. The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University’s. It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term.
The 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT). The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).
II.1.5) Estimated total value
Value excluding VAT:
360 000.00
GBP
II.1.6) Information about lots
This contract is divided into lots:
No
II.2) Description
II.2.2) Additional CPV code(s)
79210000
II.2.3) Place of performance
NUTS code:
UKM6
Main site or place of performance:
Inverness
II.2.4) Description of the procurement
The first Audit required will be for the period 1st August 2025 to 31st July 2026. UHI’s Financial year runs from 1st August to 31st July each year and will do annually until the end of the contract period including any optional extension(s). The annual audit plan to be agreed between the Contractor and client will ensure effective delivery of services to ensure that statutory and regulatory reporting deadlines are met with accounts approved by UHI Court prior to 31st December annually for the preceding financial year.
The University seeks a Supplier to issue an annual report on its consolidated financial statements which provides an opinion as to their compliance with the Statement of Recommended Practice: Accounting for Further and Higher Education (SORP 2019) and any subsequent revisions applicable during the contract period, the Charities and Trustee Investment (Scotland) Act 2005, regulation 14 of the Charities Accounts (Scotland) Regulations 2006 and Financial Reporting Standard (FRS) 12.
II.2.5) Award criteria
Criteria below:
Quality criterion: Understanding of the Requirement
/ Weighting: 10%
Quality criterion: Service Delivery Management
/ Weighting: 15%
Quality criterion: Management & Delivery Team
/ Weighting: 20%
Quality criterion: Complaints and Dispute Resolution
/ Weighting: 5%
Quality criterion: Culture of Organisation
/ Weighting: 8%
Quality criterion: Fair Work Practices
/ Weighting: 2%
Price
/ Weighting:
40%
II.2.6) Estimated value
Value excluding VAT:
360 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
UHI have the option to extend for a further 2 x 12 months following the initial term.
II.2.9) Information about the limits on the number of candidates to be invited
II.2.10) Information about variants
Variants will be accepted:
No
II.2.11) Information about options
Options:
Yes
Description of options:
UHI reserves the right, on giving reasonable written notice from time to time, to require changes to the Services (whether by way of the removal of Services, the addition of new Services, or increasing or decreasing the Services or specifying the order in which the Services are to be performed or the locations where the Services are to be provided). UHI shall not require any such change other than where it is permitted by Regulation 72 of the Public Contracts (Scotland) Regulations 2015.
II.2.13) Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
No
Section III: Legal, economic, financial and technical information
III.1) Conditions for participation
III.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers
List and brief description of conditions:
- The Firm and Signing Partner must be eligible for appointment under Companies Act 2006 s1212 and be registered with a Recognised Supervisory Body (e.g., ICAS/ICAEW). Evidence: RSB registration number(s) and confirmation of eligibility. [legislation.gov.uk] - Q. 4A1a in SPD
- The Firm staff attending on site at UHI must hold Protecting Vulnerable Groups Scheme Disclosure. Suppliers must confirm that all their on-site staff hold a PVG on request from the college point of contact - Q. 4A2 in SPD
III.1.2) Economic and financial standing
Selection criteria as stated in the procurement documents
III.2) Conditions related to the contract
III.2.3) Information about staff responsible for the performance of the contract
Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract
Section IV: Procedure
IV.1) Description
IV.1.1) Type of procedure
Open procedure
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
IV.2) Administrative information
IV.2.2) Time limit for receipt of tenders or requests to participate
Date:
04/05/2026
Local time: 12:00
IV.2.4) Languages in which tenders or requests to participate may be submitted
EN
IV.2.7) Conditions for opening of tenders
Date:
04/05/2026
Local time: 12:00
Section VI: Complementary information
VI.1) Information about recurrence
This is a recurrent procurement:
Yes
Estimated timing for further notices to be published:
UHI reserves the right to re-tender for these services upon termination of the contract or at the end of the contract, including any optional extension period(s).
VI.2) Information about electronic workflows
Electronic ordering will be used
Electronic invoicing will be accepted
Electronic payment will be used
VI.3) Additional information
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=824605.
The 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.
Suppliers 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.
(SC Ref:824605)
Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=824605
VI.4) Procedures for review
VI.4.1) Review body
Inverness Sheriff Court and Justice of the Peace Court
Longman Road
Inverness
IV1 1AH
UK
Internet address(es)
URL: https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/inverness-justice-centre/
VI.5) Date of dispatch of this notice
31/03/2026