CPT_25_02 Financial Audit and Assurance Services Contract

{
  "buyer": {
    "id": "GB-PPON-PBHM-8926-YDNL",
    "name": "National Audit Office"
  },
  "date": "2025-08-15T19:50:25+01:00",
  "id": "049301-2025",
  "initiationType": "tender",
  "language": "en",
  "ocid": "ocds-h6vhtk-058956",
  "parties": [
    {
      "address": {
        "country": "GB",
        "countryName": "United Kingdom",
        "locality": "London",
        "postalCode": "SW1W 9SP",
        "region": "UKI32",
        "streetAddress": "157-197 Buckingham Palace Road"
      },
      "contactPoint": {
        "email": "NAO.Procurement@nao.org.uk"
      },
      "details": {
        "classifications": [
          {
            "description": "Public authority - central government",
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE"
          }
        ]
      },
      "id": "GB-PPON-PBHM-8926-YDNL",
      "identifier": {
        "id": "PBHM-8926-YDNL",
        "scheme": "GB-PPON"
      },
      "name": "National Audit Office",
      "roles": [
        "buyer"
      ]
    }
  ],
  "planning": {
    "noEngagementNoticeRationale": "An preliminary market engagement notice was published using the Procurement identifier (OCID): ocds-h6vhtk-04e914 on Monday 3rd March 2025.\nWe invited interested suppliers to attend a Virtual Market Engagement event that took place on Monday 7th April 2025 at 2.30 to 4.30pm.\nThe purpose of the event was to offer attendees the opportunity to hear about the requirement and proposed procurement routes for the Financial Audit and Assurance services contract."
  },
  "tag": [
    "tender"
  ],
  "tender": {
    "aboveThreshold": true,
    "awardPeriod": {
      "endDate": "2026-02-12T23:59:59Z"
    },
    "contractTerms": {
      "financialTerms": "Please refer to Invitation to Tender (ITT) documentation for further details."
    },
    "description": "The National Audit Office (NAO) is the UK\u0027s independent public spending watchdog.  The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits.\nThe NAO is seeking to reprocure the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector.  \nFinancial Audit and Assurance Services Contract\nWe are seeking to continue working in partnership with supplier firms to deliver high quality audits, which support effective accountability and lead to better financial reporting and financial management by public bodies.\nWe plan to contract out a series of audit engagements through a lot based structure.  The Financial Audit and Assurance Services Contract will also include provision for the opportunity to procure additional financial audit related services throughout the lifetime of the contract.  \nFor audit engagements under the contract, the Comptroller and Auditor General (C\u0026AG) will retain overall responsibility for signing the audit opinion and the NAO will work with supplier firms to ensure audit and assurance services are carried out in line with the relevant standards and quality expectations.\nAudits will need to be carried out to internationally recognised auditing standards but also adapted to the public sector reporting framework, which includes the Government Financial Reporting Manual, and checking that transactions have been applied to the purposes intended by Parliament and conform to the authorities which govern them (\u0027regularity\u0027).\nThe National Audit Office (NAO) is seeking to award Financial Audit and Assurance Services contracts across a number of lots.  Under the Financial Audit and Assurance Services contract Partner Firms will deliver audit services for a defined portfolio of audited entities.  The contracts will be awarded to experienced Partner Firms who have a proven record of delivering ISA (International Standards on Auditing) compliant audits.  \nThe new Financial Audit and Assurance Services contract will cover the provision of audit services from the 2026-27 audit cycle (year ended 31 March 2027 (unless specified otherwise)).  The Financial Audit and Assurance Services Contract will initially cover 3 audit cycles from 2026-27 to 2028-29 with the option to extend for a further 2 audit cycles up to 2030-31. All audits within the lots have a 31 March year end, unless specified otherwise.\nThe contract is divided into 14 lots.  We are seeking Partner Firms to provide audit services under the lots\n as follows:\n\u2022\tLot 1 Crown Estate\n\u2022\tLot 2 Northern Ireland \n\u2022\tLot 3 Complex Provisions\n\u2022\tLot 4 National Savings \u0026 Investments\n\u2022\tLot 5 Defra (Department for Environment, Food \u0026 Rural Affairs) Entities\n\u2022\tLot 6 Health\n\u2022\tLot 7 Pensions\n\u2022\tLot 8 Charities 1\n\u2022\tLot 9 Charities 2\n\u2022\tLot 10 Charities 3\n\u2022\tLot 11 Infrastructure\n\u2022\tLot 12 Debt Management\n\u2022\tLot 13 Ministry of Justice (MOJ) Entities\n\u2022\tLot 14 United Kingdom Export Finance (UKEF)\nInterested suppliers will be able to submit a bid for the lots of their choice (maximum of 8 lots).  This means if a single supplier bids for the maximum 8 lots and is the preferred supplier based on the award and price evaluation on all 8 lots; they will be awarded all 8 lots that they have bid for.  \nSupplier(s) will not be permitted to submit bids for more than 8 lots.\nThe new contract will run for an initial period of 3 years from Tuesday 1st September 2026 until Friday 31st August 2029 with the option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031 with the estimated overall value of the contract being up to \u00a366.067m  inclusive of VAT (\u00a313,213m per annum). No guarantee is given as to the actual value of the contract.\nThis figure includes an element of contingency and assumptions over additional services that may be procured in addition to contracted-out audit engagements as set out in Appendix A - Statement of Requirement.",
    "documents": [
      {
        "description": "Not published",
        "documentType": "conflictOfInterest",
        "id": "conflictOfInterest"
      },
      {
        "datePublished": "2025-08-15T19:50:25+01:00",
        "description": "Tender notice on Find a Tender",
        "documentType": "tenderNotice",
        "format": "text/html",
        "id": "049301-2025",
        "noticeType": "UK4",
        "url": "https://www.find-tender.service.gov.uk/Notice/049301-2025"
      }
    ],
    "enquiryPeriod": {
      "endDate": "2025-09-12T12:00:00+01:00"
    },
    "id": "CPT_25_02 Financial Audit and Assurance Services Contract",
    "items": [
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "1",
        "relatedLot": "1"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "2",
        "relatedLot": "2"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "3",
        "relatedLot": "3"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "4",
        "relatedLot": "4"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "5",
        "relatedLot": "5"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "6",
        "relatedLot": "6"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "7",
        "relatedLot": "7"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "8",
        "relatedLot": "8"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "9",
        "relatedLot": "9"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "10",
        "relatedLot": "10"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "11",
        "relatedLot": "11"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "12",
        "relatedLot": "12"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "13",
        "relatedLot": "13"
      },
      {
        "additionalClassifications": [
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "14",
        "relatedLot": "14"
      }
    ],
    "legalBasis": {
      "id": "2023/54",
      "scheme": "UKPGA",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents"
    },
    "lotDetails": {
      "awardCriteriaDetails": "Please refer to Invitation to Tender (ITT) documentation for further details.",
      "maximumLotsAwardedPerSupplier": 8,
      "maximumLotsBidPerSupplier": 8
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to the Crown Estate. \nThe estimated value for this lot will be up to \u00a32.145m inclusive of VAT",
        "hasRenewal": true,
        "id": "1",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Crown Estate",
        "value": {
          "amount": 1787500,
          "amountGross": 2145000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Northern Ireland\nThe estimated value for this lot will be up to \u00a33.627m inclusive of VAT",
        "hasRenewal": true,
        "id": "2",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Northern Ireland",
        "value": {
          "amount": 3022500,
          "amountGross": 3627000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Complex Provisions\nThe estimated value for this lot will be up to \u00a35.5m inclusive of VAT",
        "hasRenewal": true,
        "id": "3",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Complex Provisions",
        "value": {
          "amount": 4583333,
          "amountGross": 5500000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to National Savings \u0026 Investments.\nThe estimated value for this lot will be up to \u00a34.602m inclusive of VAT",
        "hasRenewal": true,
        "id": "4",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "National Savings \u0026 Investments",
        "value": {
          "amount": 3835000,
          "amountGross": 4602000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Defra (Department for Environment, Food \u0026 Rural Affairs) Entities\nThe estimated value for this lot will be up to \u00a33.510m inclusive of VAT",
        "hasRenewal": true,
        "id": "5",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Defra Entities",
        "value": {
          "amount": 2925000,
          "amountGross": 3510000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Health \nThe estimated value for this lot will be up to up to \u00a35.538m inclusive of VAT",
        "hasRenewal": true,
        "id": "6",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Health",
        "value": {
          "amount": 4615000,
          "amountGross": 5538000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Pensions.\nThe estimated value for this lot will be up to up to \u00a310.881m inclusive of VAT",
        "hasRenewal": true,
        "id": "7",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Pensions",
        "value": {
          "amount": 9067500,
          "amountGross": 10881000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 1\nThe estimated value for this lot will be up to up to \u00a33.198m inclusive of VAT",
        "hasRenewal": true,
        "id": "8",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Charities 1",
        "value": {
          "amount": 2665000,
          "amountGross": 3198000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 2\nThe estimated value for this lot will be up to up to \u00a33.042m inclusive of VAT\nLot 9 Charities 2",
        "hasRenewal": true,
        "id": "9",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Charities 2",
        "value": {
          "amount": 2535000,
          "amountGross": 3042000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Charities 3\nThe estimated value for this lot will be up to up to \u00a32.106m inclusive of VAT",
        "hasRenewal": true,
        "id": "10",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Charities 3",
        "value": {
          "amount": 1755000,
          "amountGross": 2106000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Infrastructure\nThe estimated value for this lot will be up to up to \u00a35.577m inclusive of VAT",
        "hasRenewal": true,
        "id": "11",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Infrastructure",
        "value": {
          "amount": 4647500,
          "amountGross": 5577000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Debt Management\nThe estimated value for this lot will be up to up to \u00a35.109m inclusive of VAT",
        "hasRenewal": true,
        "id": "12",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Debt Management",
        "value": {
          "amount": 4257500,
          "amountGross": 5109000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to Ministry of Justice (MOJ) Entities.\nThe estimated value for this lot will be up to up to \u00a33.744m inclusive of VAT",
        "hasRenewal": true,
        "id": "13",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "Ministry of Justice (MOJ) Entities",
        "value": {
          "amount": 3120000,
          "amountGross": 3744000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "name": "Award",
              "type": "quality"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-08-31T23:59:59+01:00",
          "maxExtentDate": "2031-08-31T23:59:59+01:00",
          "startDate": "2026-09-01T00:00:00+01:00"
        },
        "description": "We are seeking to award a contract to a Partner Firm who will be expected to deliver audit services to United Kingdom Export Finance (UKEF)\nThe estimated value for this lot will be up to up to \u00a37.488m inclusive of VAT",
        "hasRenewal": true,
        "id": "14",
        "renewal": {
          "description": "There will be an option to further extend for a period of up to 2 years (by 2 periods of 12 months) until Sunday 31st August 2031"
        },
        "selectionCriteria": {
          "criteria": [
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "economic"
            },
            {
              "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
              "type": "technical"
            }
          ]
        },
        "status": "active",
        "suitability": {
          "sme": true,
          "vcse": true
        },
        "title": "United Kingdom Export Finance (UKEF)",
        "value": {
          "amount": 6240000,
          "amountGross": 7488000,
          "currency": "GBP"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure",
    "riskDetails": "Please refer to Invitation to Tender (ITT) documentation for further details.",
    "status": "active",
    "submissionMethodDetails": "Supplier information\nPotential suppliers interested in this new opportunity MUST ensure to register an account first on the Find a Tender Central Digital platform here https://www.find-tender.service.gov.uk/Search and include their core business details onto the system.\nOnce potential suppliers accounts have been set up their account on the Find a Tender Central Digital platform and their Share Code has been generated, suppliers should then access the tender documentation as follows:\nTender documentation\nThe National Audit Office will be using the Delta eSourcing system to electronically conduct this procurement exercise and interested potential suppliers need to express an interest in the opportunity by registering onto the Delta eSourcing system by clicking the\n\" Register as a Supplier\" link at\nhttps://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check.\nOnce registered and then logged onto Delta, potential suppliers will need to use the Access Code number C32HSU34D7 to locate the procurement exercise.\nThen potential Suppliers must select \"Register Interest\" to view the tender documentation, raise clarification questions and subsequently submit their response to the procurement exercise.\nFor further assistance with using Delta, please contact the Delta Help Desk on 0800 923 9236.",
    "submissionTerms": {
      "electronicSubmissionPolicy": "allowed",
      "languages": [
        "en"
      ]
    },
    "tenderPeriod": {
      "endDate": "2025-11-10T12:00:00Z"
    },
    "title": "CPT_25_02 Financial Audit and Assurance Services Contract",
    "value": {
      "amount": 55055833,
      "amountGross": 66067000,
      "currency": "GBP"
    }
  }
}