Contract notice
Section I: Contracting
authority
I.1) Name and addresses
SRUC
Peter Wilson Building , Kings Buildings West Mains Road
Edinburgh
EH9 3JG
UK
Telephone: +44 1315354000
E-mail: procurement@sruc.ac.uk
Fax: +44 1315354000
NUTS: UKM75
Internet address(es)
Main address: http://www.sruc.ac.uk
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021
I.2) Joint procurement
The contract is awarded by a central purchasing body
I.3) Communication
Access to the procurement documents is restricted. Further information can be obtained 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
Other: Higher Education, Further Education, Research and Consultancy
I.5) Main activity
Other: Higher Education, Further Education, Research and Consultancy
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
External Audit Services
Reference number: 27301
II.1.2) Main CPV code
79210000
II.1.3) Type of contract
Services
II.1.4) Short 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.
SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:
1. 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;
2. 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;
3. 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.
Full details can be found in Schedule 2 of the attached Invitation to Tender document.
It 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.
II.1.5) Estimated total value
Value excluding VAT:
450 000.00
GBP
II.1.6) Information about lots
This contract is divided into lots:
No
II.2) Description
II.2.2) Additional CPV code(s)
79212000
79212100
79212300
II.2.3) Place of performance
NUTS code:
UKM75
Main site or place of performance:
SRUC, West Mains Road, Edinburgh, EH9 3JG
II.2.4) Description of the procurement
Full details can be found in Schedule 2 of the attached Invitation to Tender document.
II.2.5) Award criteria
Criteria below:
Quality criterion: 1. Organisational Experience and Contract Management
/ Weighting: 10
Quality criterion: 2. Contract Proposal
/ Weighting: 20
Quality criterion: 3. Supplier Delivery Team
/ Weighting: 10
Quality criterion: 4. Independence, Ethics, and Regulatory Compliance
/ Weighting: 10
Quality criterion: 5. Added value, Sector insights, and Continuous Improvement
/ Weighting: 10
Quality criterion: 6. Equality, Diversity and Inclusivity
/ Weighting: 5
Quality criterion: 7. Short List Interview
/ Weighting: 15
Price
/ Weighting:
20
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 36
This contract is subject to renewal: Yes
Description of renewals:
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.
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:
No
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:
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:
That their insurance cover meets the following levels:
- Employer’s Compulsory Liability Insurance (GBP 10 million)
- Professional Indemnity Insurance (GBP 5 million)
- Public Liability Insurance (GBP 10 million)
SPD submissions will be evaluated on a pass / fail basis. Only those suppliers that have passed the SPD will have their tender submission evaluated.
III.1.2) Economic and financial standing
Selection criteria as stated in the procurement documents
III.1.3) Technical and professional ability
Selection criteria as stated in the procurement documents
III.2) Conditions related to 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.2.1) Previous publication concerning this procedure
Notice number in the OJ S:
2026/S 000-006751
IV.2.2) Time limit for receipt of tenders or requests to participate
Date:
17/03/2026
Local time: 12:00
IV.2.4) Languages in which tenders or requests to participate may be submitted
EN
IV.2.6) Minimum time frame during which the tenderer must maintain the tender
Duration in months: 9 (from the date stated for receipt of tender)
IV.2.7) Conditions for opening of tenders
Date:
17/03/2026
Local time: 12:30
Section VI: Complementary information
VI.1) Information about recurrence
This is a recurrent procurement:
Yes
Estimated timing for further notices to be published:
Every 3 to 5 years
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=823566.
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:823566)
Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=823566
VI.4) Procedures for review
VI.4.1) Review body
The Sheriff Court
Edinburgh
UK
VI.5) Date of dispatch of this notice
12/02/2026