II.1.1) Title
External audit of public bodies in Scotland
II.1.2) Main CPV code
79212100
II.1.3) Type of contract
Services
II.1.4) Short description
Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026
II.1.5) Estimated total value
Value excluding VAT:
7 300 000.00
GBP
II.1.6) Information about lots
This contract is divided into lots:
Yes
The contracting authority reserves the right to award contracts combining the following lots or groups of lots:
Lots will be awarded in 4 phases
For each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids
Phase 1
Award up to two lots to each successful bidder’s max capacity
Phase 2
For any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder’s max capacity
Phase 3
For any lots unallocated, award lots subject to a bidder’s max capacity
Phase 4
For any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders’ revised max capacity
* 25/26 base audit value assumes no significant local risks
Lot base audit values exclude VAT
Lot No: 1
II.2.1) Title
Category A: Regional local government and health: Tayside
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM77
UKM71
II.2.4) Description of the procurement
Financial audit of:
NHS Tayside,
Dundee City Council,
Perth and Kinross Council,
Angus Council,
Tayside Pension Fund,
Dundee City Integration Joint Board,
Angus Integration Joint Board,
Perth and Kinross Integration Joint Board and
Tayside Contracts Joint Committee
under the Code of audit practice 2016
II.2.14) Additional information
25/26 value 1,107,100 GPB
Lot No: 2
II.2.1) Title
Category A: Regional local government and health: Lanarkshire
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM84
UKM95
II.2.4) Description of the procurement
Financial audit of:
NHS Lanarkshire,
North Lanarkshire Council,
South Lanarkshire Council,
North Lanarkshire Integration Joint Board and
South Lanarkshire Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 936,800 GPB
Lot No: 3
II.2.1) Title
Category A: Regional local government and health: Lothian
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM75
UKM73
UKM78
II.2.4) Description of the procurement
Financial audit of:
West Lothian Council,
Midlothian Council,
East Lothian Council,
Lothian Pension Fund,
Midlothian Integration Joint Board,
West Lothian Integration Joint Board and
East Lothian Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 854,200 GPB
Lot No: 4
II.2.1) Title
Category A: Regional local government and health: Glasgow
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM82
II.2.4) Description of the procurement
Financial audit of:
Glasgow City Council,
Strathclyde Pension Funds and
Glasgow City Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 814,400 GPB
Lot No: 5
II.2.1) Title
Category A: Regional local government and health: Scottish Borders
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM91
II.2.4) Description of the procurement
Financial audit of:
NHS Borders,
Scottish Borders Council,
Scottish Borders Pension Fund and
Scottish Borders Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 444,200 GPB
Lot No: 6
II.2.1) Title
Category A: Regional local government and health: Western Isles
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM64
II.2.4) Description of the procurement
Financial audit of:
NHS Western Isles,
Comhairle nan Eilean Siar and
Curam Is Slainte nan Eilean Siar
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 333,000 GPB
Lot No: 7
II.2.1) Title
Category A: Regional local government and health: Renfrewshire
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM83
II.2.4) Description of the procurement
Financial audit of:
Renfrewshire Council,
Renfrewshire Integration Joint Board and
Scotland Excel
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 311,300 GPB
Lot No: 8
II.2.1) Title
Category A: Regional local government and health: Inverclyde
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM83
II.2.4) Description of the procurement
Financial audit of:
Inverclyde Council and
Inverclyde Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 255,200 GPB
Lot No: 9
II.2.1) Title
Category A: Regional local government and health: East Renfrewshire
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM83
II.2.4) Description of the procurement
Financial audit of:
East Renfrewshire Council and
East Renfrewshire Integration Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 241,000 GPB
Lot No: 10
II.2.1) Title
Category B: Central government: Land and Forestry
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM62
UKM82
UKM75
II.2.4) Description of the procurement
Financial audit of:
Forestry and Land Scotland,
Scottish Canals,
NatureScot and
Scottish Forestry
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 315,100 GPB
Lot No: 11
II.2.1) Title
Category B: Central government: Lottery funding
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM75
UKM82
II.2.4) Description of the procurement
Financial audit of:
Creative Scotland,
sportscotland,
sportscotland Lottery Fund and
Creative Scotland Lottery
Fund under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 154,300 GPB
Lot No: 12
II.2.1) Title
Category B: Central government: Charities
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM75
II.2.4) Description of the procurement
Financial audit of:
National Galleries of Scotland,
National Museums of Scotland,
Royal Botanic Garden Edinburgh and
National Library of Scotland
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 147,800 GPB
Lot No: 13
II.2.1) Title
Category B: Central government: Companies
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM77
UKM75
UKM78
II.2.4) Description of the procurement
Financial audit of:
Zero Waste Scotland,
Scottish Futures Trust and
Independent Living Fund Scotland
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 117,800 GPB
Lot No: 14
II.2.1) Title
Category C: Central government specialist: Scottish Water
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM72
II.2.4) Description of the procurement
Financial audit of:
Scottish Water
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 401,300 GPB
Lot No: 15
II.2.1) Title
Category D: Central government specialist: Scottish National Investment Bank
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM75
II.2.4) Description of the procurement
Financial audit of:
Scottish National Investment Bank
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 239,700 GPB
Lot No: 16
II.2.1) Title
Category E: Further education: West
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM95
UKM78
UKM82
II.2.4) Description of the procurement
Financial audit of:
New College Lanarkshire,
West College Scotland,
South Lanarkshire College and
West Lothian College
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 184,400 GPB
Lot No: 17
II.2.1) Title
Category E: Further education: Glasgow
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM82
II.2.4) Description of the procurement
Financial audit of:
City of Glasgow College,
Glasgow Kelvin College and
Glasgow Clyde College
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 163,800 GPB
Lot No: 18
II.2.1) Title
Category F: Local government small bodies: Tayside
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM71
II.2.4) Description of the procurement
Financial audit of:
Tay Road Bridge Joint Board,
Tayside and Central Scotland Transport Partnership (TACTRAN) and
Tayside Valuation Joint Board
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 65,500 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Lot No: 19
II.2.1) Title
Category F: Local government small bodies: Glasgow
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM82
II.2.4) Description of the procurement
Financial audit of:
Glasgow City Region City Deal Cabinet Joint Committee and
West of Scotland Archaeology Service Joint Committee
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 32,900 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Lot No: 20
II.2.1) Title
Category G: Central government small bodies: SPCB sponsored bodies
II.2.2) Additional CPV code(s)
79212100
II.2.3) Place of performance
NUTS code:
UKM75
UKM72
II.2.4) Description of the procurement
Financial audit of:
Scottish Public Services Ombudsman,
Scottish Information Commissioner,
Children and Young People’s Commissioner Scotland,
Scottish Human Rights Commission,
Commissioner for Ethical Standards in Public Life in Scotland,
Standards Commission for Scotland and
Scottish Biometrics Commissioner
under the Code of audit practice 2026
II.2.14) Additional information
25/26 value 177,000 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September.
Audit Scotland reserves the right to amend lots before publishing the tender notice.
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=829687.