CPT_26_22 Professional Accountancy Apprenticeship training programme

Procurement description

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account and improving public services through high-quality audit work.

The NAO intends to re-procure its Professional Accountancy and Apprenticeship Training contract to support tuition delivery for graduate and school-leaver trainees undertaking ICAEW qualifications, including ACA examinations. The procurement is expected to launch in late autumn 2026.

The NAO is seeking an experienced, accredited training provider to deliver professional accountancy tuition and apprenticeship training for the following expected routes:

•Level 6 Digital Financial Audit apprenticeships for graduates and school leavers, delivered over 48 months. This route combines the 12-month Certificate in Finance, Accounting and Business (CFAB) with a 36-month Level 6 applied degree apprenticeship in Digital Technology; and

•Level 7 Accountancy Professional apprenticeships for eligible school leavers, delivered over 54 months.

•ACA Professional qualification route for eligible graduates, delivered over 36 months.

The new procurement is expected to cover Level 6 and Level 7 apprenticeship training only. While Level 4 Professional Accounting Technician apprenticeships are currently delivered under the NAO's existing arrangements and will continue with the incumbent supplier, they are not intended to form part of the new procurement.

The contract may include scope for the NAO to introduce, offer or develop additional related apprenticeship routes or qualification programmes at different levels during the term, subject to business need, funding availability and agreement with the appointed provider.

The estimated total value of the new procurement is up to £6 million (inclusive of VAT) over a five-year term. Although Level 4 delivery is not intended to form part of this new procurement, the estimated value has been set to accommodate the anticipated Level 6 and Level 7 apprenticeship routes, potential changes in demand, and the possible introduction of additional apprenticeship pathways, qualification programmes, or related services during the contract term.

The anticipated contract term is three years, with an option to extend for up to a further two years, giving a maximum duration of five years.

Main category

Services

Delivery regions

• UK - United Kingdom

Total value (estimated)

5000000.00 GBP Excluding VAT

6000000.00 GBP Including VAT

Contract dates (estimated)

01 September 2027, 00:00AM to 31 August 2030, 23:59PM

Extension end date (if all the extensions are used): 31 August 2032

National Audit Office

Is the total value above threshold?

Above threshold

CPV classifications

• 80500000 - Training services
• 80510000 - Specialist training services
• 80511000 - Staff training services
• 80570000 - Personal development training services

Delivery regions

• UK - United Kingdom

Contract start date (estimated)

01 September 2027, 00:00AM

Contract end date (estimated)

31 August 2030, 23:59PM

Extension end date (estimated)

31 August 2032, 23:59PM

Can the contract be extended?

Yes

Engagement process description

This Preliminary Market Engagement Notice invites interested suppliers to attend a virtual market engagement event on Thursday 3 September 2026, from 10.00am to 11.00am, ahead of the NAO’s planned procurement exercise, expected to launch in winter 2026.

The event will provide early insight into the proposed Professional Accountancy and Apprenticeship Training procurement, including the anticipated requirement and procurement timetable.

Suppliers wishing to attend should email nao.procurement@nao.org.uk by 12 noon on Wednesday 2 September 2026, providing each attendee’s name, job title, organisation and contact details. Further information will be provided closer to the event.

Please note this engagement is being used to help the NAO assess market interest before the formal procurement process begins. It is not a call for competition or an invitation to tender. Attendance is optional and non-attendance will not prevent suppliers from participating in any future procurement process.

Due date

02 September 2026, 23:59PM

Has the engagement period already ended?

No

Publication date of tender notice (estimated)

30 November 2026