Auditor for Audit Scotland
Scottish Parliamentary Corporate Body
Key details
Procurement
- 79212000 Auditing services
- 79212100 Financial auditing services
- 79210000 Accounting and auditing services
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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.
Full 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.
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).. 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.
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.
How to engage
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. 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 t
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View all →External ID: pcs-ocds-r6ebe6-0000842418 • Added 15 September 2026