Prior information notice
This notice is for prior information only
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
Additional information can be obtained from the abovementioned address
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.
Prior 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.
Due to time constraints, this shall be the only pre-tender meeting that SRUC will be hosting.
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
See previous note.
II.3) Estimated date of publication of contract notice:
16/02/2026
Section IV: Procedure
IV.1) Description
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
Section VI: Complementary information
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=821695.
(SC Ref:821695)
VI.5) Date of dispatch of this notice
26/01/2026