External Audit Services

{
  "buyer": {
    "id": "GB-FTS-1198",
    "name": "SRUC"
  },
  "date": "2026-02-12T15:16:01Z",
  "description": "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.\nThe 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.\nSuppliers 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.\n(SC Ref:823566)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=823566",
  "id": "013026-2026",
  "initiationType": "tender",
  "language": "en",
  "links": [
    {
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000821695",
      "rel": "canonical"
    }
  ],
  "ocid": "ocds-h6vhtk-060ecb",
  "parties": [
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Edinburgh",
        "postalCode": "EH9 3JG",
        "region": "UKM75",
        "streetAddress": "Peter Wilson Building , Kings Buildings West Mains Road"
      },
      "contactPoint": {
        "email": "procurement@sruc.ac.uk",
        "faxNumber": "+44 1315354000",
        "telephone": "+44 1315354000",
        "url": "http://www.publiccontractsscotland.gov.uk"
      },
      "details": {
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021",
        "classifications": [
          {
            "description": "Higher Education, Further Education, Research and Consultancy",
            "scheme": "TED_CA_TYPE"
          },
          {
            "description": "Higher Education, Further Education, Research and Consultancy",
            "scheme": "COFOG"
          }
        ],
        "url": "http://www.sruc.ac.uk"
      },
      "id": "GB-FTS-1198",
      "identifier": {
        "legalName": "SRUC"
      },
      "name": "SRUC",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ]
    },
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Edinburgh"
      },
      "id": "GB-FTS-63413",
      "identifier": {
        "legalName": "The Sheriff Court"
      },
      "name": "The Sheriff Court",
      "roles": [
        "reviewBody"
      ]
    }
  ],
  "tag": [
    "tender"
  ],
  "tender": {
    "awardPeriod": {
      "startDate": "2026-03-17T12:30:00Z"
    },
    "bidOpening": {
      "date": "2026-03-17T12:30:00Z"
    },
    "classification": {
      "description": "Accounting and auditing services",
      "id": "79210000",
      "scheme": "CPV"
    },
    "contractTerms": {
      "electronicInvoicingPolicy": "allowed",
      "hasElectronicOrdering": true,
      "hasElectronicPayment": true
    },
    "coveredBy": [
      "GPA"
    ],
    "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland\u2019s 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.\nSRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\n1. 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;\n2. Provide an opinion, where required, to be included in the independent auditor\u2019s report to the SRUC Board regarding SRUC\u2019s 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;\n3. Provide reports (including the auditor\u2019s 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.\nFull details can be found in Schedule 2 of the attached Invitation to Tender document.\nIt 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.",
    "documents": [
      {
        "documentType": "economicSelectionCriteria",
        "id": "economic"
      },
      {
        "documentType": "technicalSelectionCriteria",
        "id": "technical"
      }
    ],
    "hasRecurrence": true,
    "id": "27301",
    "items": [
      {
        "additionalClassifications": [
          {
            "description": "Auditing services",
            "id": "79212000",
            "scheme": "CPV"
          },
          {
            "description": "Financial auditing services",
            "id": "79212100",
            "scheme": "CPV"
          },
          {
            "description": "Statutory audit services",
            "id": "79212300",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "region": "UKM75"
          }
        ],
        "deliveryLocation": {
          "description": "SRUC, West Mains Road, Edinburgh, EH9 3JG"
        },
        "id": "1",
        "relatedLot": "1"
      }
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "10",
              "name": "1.\tOrganisational Experience and Contract Management",
              "type": "quality"
            },
            {
              "description": "20",
              "name": "2. Contract Proposal",
              "type": "quality"
            },
            {
              "description": "10",
              "name": "3.\tSupplier Delivery Team",
              "type": "quality"
            },
            {
              "description": "10",
              "name": "4.\tIndependence, Ethics, and Regulatory Compliance",
              "type": "quality"
            },
            {
              "description": "10",
              "name": "5.\tAdded value, Sector insights, and Continuous Improvement",
              "type": "quality"
            },
            {
              "description": "5",
              "name": "6.\tEquality, Diversity and Inclusivity",
              "type": "quality"
            },
            {
              "description": "15",
              "name": "7. Short List Interview",
              "type": "quality"
            },
            {
              "description": "20",
              "type": "price"
            }
          ]
        },
        "contractPeriod": {
          "durationInDays": 1080
        },
        "description": "Full details can be found in Schedule 2 of the attached Invitation to Tender document.",
        "hasOptions": false,
        "hasRenewal": true,
        "id": "1",
        "renewal": {
          "description": "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."
        },
        "status": "active",
        "submissionTerms": {
          "variantPolicy": "notAllowed"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "participationFees": [
      {
        "id": "1",
        "type": [
          "document"
        ]
      }
    ],
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure",
    "recurrence": {
      "description": "Every 3 to 5 years"
    },
    "selectionCriteria": {
      "criteria": [
        {
          "appliesTo": [
            "supplier"
          ],
          "description": "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:\nThat their insurance cover meets the following levels:\n- Employer\u2019s Compulsory Liability Insurance (GBP 10 million)\n- Professional Indemnity Insurance (GBP 5 million)\n- Public Liability Insurance (GBP 10 million)\nSPD submissions will be evaluated on a pass / fail basis. Only those suppliers that have passed the SPD will have their tender submission evaluated.",
          "type": "suitability"
        }
      ]
    },
    "status": "active",
    "submissionMethod": [
      "electronicSubmission"
    ],
    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "submissionTerms": {
      "bidValidityPeriod": {
        "durationInDays": 270
      },
      "languages": [
        "en"
      ]
    },
    "tenderPeriod": {
      "endDate": "2026-03-17T12:00:00Z"
    },
    "title": "External Audit Services",
    "value": {
      "amount": 450000,
      "currency": "GBP"
    }
  }
}