Contract notice
Section I: Contracting
authority
I.1) Name and addresses
Scottish Parliamentary Corporate Body
The Scottish Parliament, Procurement Services
Edinburgh
EH99 1SP
UK
Contact person: Nadia Smith
Telephone: +44 1313486617
E-mail: Nadia.Smith@parliament.scot
NUTS: UKM75
Internet address(es)
Main address: http://www.parliament.scot
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10284
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:
https://www.publictendersscotland.publiccontractsscotland.gov.uk
Additional information can be obtained from the abovementioned address
Tenders or requests to participate must be sent electronically to:
https://www.publictendersscotland.publiccontractsscotland.gov.uk/
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
Other: Scottish Commission for Public Audit
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
Auditor for Audit Scotland
Reference number: SPCB-0520
II.1.2) Main CPV code
79212000
II.1.3) Type of contract
Services
II.1.4) Short description
The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the
accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.
II.1.6) Information about lots
This contract is divided into lots:
No
II.2) Description
II.2.2) Additional CPV code(s)
79212100
79210000
II.2.3) Place of performance
NUTS code:
UKM75
Main site or place of performance:
Edinburgh
II.2.4) Description of the procurement
The Scottish Parliamentary Corporate Body, on behalf of the Scottish Commission for Public Audit requires a Contractor to audit the accounts of Audit Scotland on an annual basis, as defined in the Public Finance and Accountability (Scotland) Act 2000.
The Contractor may be required to carry out examinations into Economy, Efficiency and Effectiveness or other audit needs as required.
The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract for Auditor for Audit Scotland (SPCB-0520).
II.2.5) Award criteria
Criteria below:
Quality criterion: Technical
/ Weighting: 70
Price
/ Weighting:
30
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 48
This contract is subject to renewal: Yes
Description of renewals:
The Contract duration may be extended by up to 12 months with the agreement of the Contractor and SCPA.
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
II.2.14) Additional information
The Contractor must have experience of auditing annual accounts within a public sector context and must not carry out audits on behalf of Audit Scotland for the duration of the contract.
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:
Tenderers cannot be considered for this contract if, within the duration of the contact, they carry out audits of public bodies on behalf of Audit Scotland, as this would constitute a conflict of interest.
Tenderers are required to be enrolled in the relevant professional or trade registers within the country with which they are established.
Where it is required within a tenderers country of establishment they must confirm which authorisation or memberships of the relevant organisations are required in order to be able to perform this service.
Tenderers will be required to provide one example that demonstrates they have the relevant experience to deliver the auditing services. The example must be for a publicly funded body e.g. government agencies, NDPB’s, Local Authorities, NHS bodies etc.) or publicly regulated organisations such as registered Social Landlords or charities.
III.1.2) Economic and financial standing
List and brief description of selection criteria:
On behalf of the SCPA, The SPCB requires tenderers to have a Creditsafe Risk Score of 40 or higher to demonstrate satisfactory financial standing. If a tenderer has a lower credit risk score than 40 on Creditsafe and has the backing of a parent company with a credit risk score of 40 or higher, then the provision of a parent company guarantee will be required prior to the award of any contract. If a tenderer has a lower credit risk score than 40 and cannot provide a parent company guarantee, they must submit evidence to support a stable and improved financial standing with their tender or the tender may be rejected. If no evidence is provided with the tender or the evidence provided is not sufficient to demonstrate a satisfactory financial position to the satisfaction of the SPCB (whose decision in this regard shall be final), then the tender will be rejected and will not be evaluated further.
If a tenderer is not listed on Creditsafe, for whatever reason, then it will be asked to submit equivalent accounts to enable the required assessment of financial standing to be carried out. If the information provided does not, in the SPCB’s opinion, demonstrate a satisfactory financial position, the bid may be rejected.
Minimum level(s) of standards required:
It is a requirement that bidders hold, or can commit to obtain prior to the commencement of any subsequently awarded contract, the types and levels of insurance indicated below:
Employers'(Compulsory) Liability Insurance 5million GBP
Professional Indemnity Insurance 5million GBP
III.1.3) Technical and professional ability
List and brief description of selection criteria:
In relation to the SPD, tenderers will be required to provide ONE example to demonstrate that they have the relevant experience to deliver the services. This example should be for a publicly funded body such as Government Agencies, NDPB’s, Local Authorities NHS bodies, etc. or publicly regulated organisations such as Registered Social Landlords or Charities. Tenderers should note this question will not be weighted and will be evaluated on a pass/fail basis.
Tenderers will be required to confirm whether they intend to subcontract and , if so, for what proportion of the contract.
III.2) Conditions related to the contract
III.2.1) Information about a particular profession
Participation is reserved to a particular profession: Yes
Reference to the relevant law, regulation or administrative provision:
Reference to the relevant law, regulation or administrative provision:
Tenderers will be required to confirm that they are eligible for appointment as a company auditor under section 1219(1)(a)(b) of the Companies Act 2006 or a member of a body of accountants established in the United Kingdom.
III.2.2) Contract performance conditions
Tenderers cannot be considered for this contract if, within the duration of the contract, they carry out audits of public bodies on behalf of Audit Scotland, as this would constitute a conflict of interest.
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:
19/10/2026
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:
19/10/2026
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:
2030/2031
VI.2) Information about electronic workflows
Electronic invoicing will be accepted
Electronic payment will be used
VI.3) Additional information
Please note that there are minimum requirements concerning Cyber Security for this contract to which a pass/fail marking will attach.
The Contractor must be able to meet the SPCB’s minimum requirements in respect of Cyber Security for this Contract.
The Cyber Risk Profile for this contract is high based on the Scottish Cyber Assessment Service. The Contractor must, by means of completion of the Supplier Assurance Questionnaire (SAQ), demonstrate and maintain cyber security measures to meet a pass mark against this assessment.
For assurance purposes, the SPCB requires tenderers to hold Cyber Essentials Plus certification or equivalent.
Further details can be found in the Tender Invitation Letter. A contract condition for this procurement requires the bidder to comply with minimum security requirements
The buyer is using PCS-Tender to conduct this ITT exercise. The Project code is 32736. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
A summary of the expected community benefits has been provided as follows:
Community benefits will form part of the contract requirements. Further information on the requirement can be found within the tender Specification document.
(SC Ref:842418)
VI.4) Procedures for review
VI.4.1) Review body
Edinburgh Sheriff Court House
Sheriff Court House, 27 Chambers Street,
Edinburgh
EH1 1LB
UK
E-mail: procurement@parliament.scot
VI.5) Date of dispatch of this notice
15/09/2026