Buyer Name: National Audit Office
Buyer Address: 157-197 Buckingham Palace Road, London, UKI32, SW1W 9SP, United Kingdom
Contact Email: NAO.Procurement@nao.org.uk
Buyer Name: National Audit Office
Buyer Address: 157-197 Buckingham Palace Road, London, UKI32, SW1W 9SP, United Kingdom
Contact Email: NAO.Procurement@nao.org.uk
The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector. The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament. The framework is divided into five lots: Lot 1 - Pensions Lot 2 - Property Lot 3 - Digital Lot 4 - Tax Lot 5 - Financial Instruments Up to four suppliers will be appointed per lot. The framework will run for four years, from Monday 8 December 2025 to Friday 7 December 2029, with an estimated total value of £21 million (inclusive of VAT). This figure includes contingency and potential additional services beyond the core specialist audit scope.
No linked documents found for this notice.
Lot 1 Status: complete
Lot 2 Status: complete
Lot 3 Status: complete
Lot 4 Status: complete
Lot 5 Status: complete
Award Title: Lot 1 - Pensions
Award Title: Lot 2 - Property
Award Title: Lot 3 - Digital
Award Title: Lot 4 - Tax
Award Title: Lot 5 - Financial Instruments
{
"awards": [
{
"aboveThreshold": true,
"assessmentSummariesDateSent": "2025-11-03T00:00:00Z",
"contractPeriod": {
"endDate": "2029-12-07T23:59:59Z",
"startDate": "2025-12-08T00:00:00Z"
},
"date": "2025-10-31T00:00:00Z",
"documents": [
{
"datePublished": "2025-11-03T17:12:41Z",
"description": "Contract award notice on Find a Tender",
"documentType": "awardNotice",
"format": "text/html",
"id": "070619-2025",
"noticeType": "UK6",
"url": "https://www.find-tender.service.gov.uk/Notice/070619-2025"
}
],
"id": "1",
"items": [
{
"additionalClassifications": [
{
"description": "Accounting and auditing services",
"id": "79210000",
"scheme": "CPV"
}
],
"deliveryAddresses": [
{
"country": "GB",
"countryName": "United Kingdom",
"region": "UK"
}
],
"id": "1",
"relatedLot": "1"
}
],
"mainProcurementCategory": "services",
"milestones": [
{
"dueDate": "2025-11-26T23:59:59Z",
"id": "1",
"status": "scheduled",
"type": "futureSignatureDate"
}
],
"relatedLots": [
"1"
],
"standstillPeriod": {
"endDate": "2025-11-12T23:59:59+00:00"
},
"status": "pending",
"suppliers": [
{
"id": "GB-COH-OC303525",
"name": "PRICEWATERHOUSECOOPERS LLP"
},
{
"id": "GB-COH-OC303675",
"name": "DELOITTE LLP"
},
{
"id": "GB-COH-OC307742",
"name": "GRANT THORNTON UK LLP"
},
{
"id": "GB-COH-OC301540",
"name": "KPMG LLP"
}
],
"title": "Lot 1 - Pensions",
"value": {
"amount": 4000000,
"amountGross": 4800000,
"currency": "GBP"
}
},
{
"aboveThreshold": true,
"assessmentSummariesDateSent": "2025-11-03T00:00:00Z",
"contractPeriod": {
"endDate": "2029-12-07T23:59:59Z",
"startDate": "2025-12-08T00:00:00Z"
},
"date": "2025-10-31T00:00:00Z",
"documents": [
{
"datePublished": "2025-11-03T17:12:41Z",
"description": "Contract award notice on Find a Tender",
"documentType": "awardNotice",
"format": "text/html",
"id": "070619-2025",
"noticeType": "UK6",
"url": "https://www.find-tender.service.gov.uk/Notice/070619-2025"
}
],
"id": "2",
"items": [
{
"additionalClassifications": [
{
"description": "Accounting and auditing services",
"id": "79210000",
"scheme": "CPV"
}
],
"deliveryAddresses": [
{
"country": "GB",
"countryName": "United Kingdom",
"region": "UK"
}
],
"id": "2",
"relatedLot": "2"
}
],
"mainProcurementCategory": "services",
"milestones": [
{
"dueDate": "2025-11-26T23:59:59Z",
"id": "1",
"status": "scheduled",
"type": "futureSignatureDate"
}
],
"relatedLots": [
"2"
],
"standstillPeriod": {
"endDate": "2025-11-12T23:59:59+00:00"
},
"status": "pending",
"suppliers": [
{
"id": "GB-COH-OC303675",
"name": "DELOITTE LLP"
},
{
"id": "GB-COH-OC300001",
"name": "ERNST \u0026 YOUNG LLP"
},
{
"id": "GB-COH-OC301540",
"name": "KPMG LLP"
},
{
"id": "GB-COH-OC307742",
"name": "GRANT THORNTON UK LLP"
}
],
"title": "Lot 2 - Property",
"value": {
"amount": 4000000,
"amountGross": 4800000,
"currency": "GBP"
}
},
{
"aboveThreshold": true,
"assessmentSummariesDateSent": "2025-11-03T00:00:00Z",
"contractPeriod": {
"endDate": "2029-12-07T23:59:59Z",
"startDate": "2025-12-08T00:00:00Z"
},
"date": "2025-10-31T00:00:00Z",
"documents": [
{
"datePublished": "2025-11-03T17:12:41Z",
"description": "Contract award notice on Find a Tender",
"documentType": "awardNotice",
"format": "text/html",
"id": "070619-2025",
"noticeType": "UK6",
"url": "https://www.find-tender.service.gov.uk/Notice/070619-2025"
}
],
"id": "3",
"items": [
{
"additionalClassifications": [
{
"description": "Accounting and auditing services",
"id": "79210000",
"scheme": "CPV"
}
],
"deliveryAddresses": [
{
"country": "GB",
"countryName": "United Kingdom",
"region": "UK"
}
],
"id": "3",
"relatedLot": "3"
}
],
"mainProcurementCategory": "services",
"milestones": [
{
"dueDate": "2025-11-26T23:59:59Z",
"id": "1",
"status": "scheduled",
"type": "futureSignatureDate"
}
],
"relatedLots": [
"3"
],
"standstillPeriod": {
"endDate": "2025-11-12T23:59:59+00:00"
},
"status": "pending",
"suppliers": [
{
"id": "GB-COH-OC300001",
"name": "ERNST \u0026 YOUNG LLP"
},
{
"id": "GB-COH-OC301540",
"name": "KPMG LLP"
},
{
"id": "GB-COH-05661107",
"name": "AZETS PS LIMITED"
},
{
"id": "GB-COH-OC307742",
"name": "GRANT THORNTON UK LLP"
}
],
"title": "Lot 3 - Digital",
"value": {
"amount": 3666666.67,
"amountGross": 4400000,
"currency": "GBP"
}
},
{
"aboveThreshold": true,
"assessmentSummariesDateSent": "2025-11-03T00:00:00Z",
"contractPeriod": {
"endDate": "2029-12-07T23:59:59Z",
"startDate": "2025-12-08T00:00:00Z"
},
"date": "2025-10-31T00:00:00Z",
"documents": [
{
"datePublished": "2025-11-03T17:12:41Z",
"description": "Contract award notice on Find a Tender",
"documentType": "awardNotice",
"format": "text/html",
"id": "070619-2025",
"noticeType": "UK6",
"url": "https://www.find-tender.service.gov.uk/Notice/070619-2025"
}
],
"id": "4",
"items": [
{
"additionalClassifications": [
{
"description": "Accounting and auditing services",
"id": "79210000",
"scheme": "CPV"
}
],
"deliveryAddresses": [
{
"country": "GB",
"countryName": "United Kingdom",
"region": "UK"
}
],
"id": "4",
"relatedLot": "4"
}
],
"mainProcurementCategory": "services",
"milestones": [
{
"dueDate": "2025-11-26T23:59:59Z",
"id": "1",
"status": "scheduled",
"type": "futureSignatureDate"
}
],
"relatedLots": [
"4"
],
"standstillPeriod": {
"endDate": "2025-11-12T23:59:59+00:00"
},
"status": "pending",
"suppliers": [
{
"id": "GB-COH-OC300001",
"name": "ERNST \u0026 YOUNG LLP"
},
{
"id": "GB-COH-OC303525",
"name": "PRICEWATERHOUSECOOPERS LLP"
},
{
"id": "GB-COH-OC307742",
"name": "GRANT THORNTON UK LLP"
},
{
"id": "GB-COH-OC303675",
"name": "DELOITTE LLP"
}
],
"title": "Lot 4 - Tax",
"value": {
"amount": 3333333.33,
"amountGross": 4000000,
"currency": "GBP"
}
},
{
"aboveThreshold": true,
"assessmentSummariesDateSent": "2025-11-03T00:00:00Z",
"contractPeriod": {
"endDate": "2029-12-07T23:59:59Z",
"startDate": "2025-12-08T00:00:00Z"
},
"date": "2025-10-31T00:00:00Z",
"documents": [
{
"datePublished": "2025-11-03T17:12:41Z",
"description": "Contract award notice on Find a Tender",
"documentType": "awardNotice",
"format": "text/html",
"id": "070619-2025",
"noticeType": "UK6",
"url": "https://www.find-tender.service.gov.uk/Notice/070619-2025"
}
],
"id": "5",
"items": [
{
"additionalClassifications": [
{
"description": "Accounting and auditing services",
"id": "79210000",
"scheme": "CPV"
}
],
"deliveryAddresses": [
{
"country": "GB",
"countryName": "United Kingdom",
"region": "UK"
}
],
"id": "5",
"relatedLot": "5"
}
],
"mainProcurementCategory": "services",
"milestones": [
{
"dueDate": "2025-11-26T23:59:59Z",
"id": "1",
"status": "scheduled",
"type": "futureSignatureDate"
}
],
"relatedLots": [
"5"
],
"standstillPeriod": {
"endDate": "2025-11-12T23:59:59+00:00"
},
"status": "pending",
"suppliers": [
{
"id": "GB-COH-OC303525",
"name": "PRICEWATERHOUSECOOPERS LLP"
},
{
"id": "GB-COH-OC303675",
"name": "DELOITTE LLP"
},
{
"id": "GB-COH-OC307742",
"name": "GRANT THORNTON UK LLP"
},
{
"id": "GB-COH-OC308299",
"name": "FORVIS MAZARS LLP"
}
],
"title": "Lot 5 - Financial Instruments",
"value": {
"amount": 2500000,
"amountGross": 3000000,
"currency": "GBP"
}
}
],
"bids": {
"statistics": [
{
"id": "1",
"measure": "bids",
"relatedLot": "1",
"value": 5
},
{
"id": "2",
"measure": "finalStageBids",
"relatedLot": "1",
"value": 4
},
{
"id": "3",
"measure": "smeFinalStageBids",
"relatedLot": "1",
"value": 0
},
{
"id": "4",
"measure": "vcseFinalStageBids",
"relatedLot": "1",
"value": 0
},
{
"id": "5",
"measure": "bids",
"relatedLot": "2",
"value": 6
},
{
"id": "6",
"measure": "finalStageBids",
"relatedLot": "2",
"value": 4
},
{
"id": "7",
"measure": "smeFinalStageBids",
"relatedLot": "2",
"value": 0
},
{
"id": "8",
"measure": "vcseFinalStageBids",
"relatedLot": "2",
"value": 0
},
{
"id": "9",
"measure": "bids",
"relatedLot": "3",
"value": 8
},
{
"id": "10",
"measure": "finalStageBids",
"relatedLot": "3",
"value": 4
},
{
"id": "11",
"measure": "smeFinalStageBids",
"relatedLot": "3",
"value": 1
},
{
"id": "12",
"measure": "vcseFinalStageBids",
"relatedLot": "3",
"value": 0
},
{
"id": "13",
"measure": "bids",
"relatedLot": "4",
"value": 8
},
{
"id": "14",
"measure": "finalStageBids",
"relatedLot": "4",
"value": 7
},
{
"id": "15",
"measure": "smeFinalStageBids",
"relatedLot": "4",
"value": 1
},
{
"id": "16",
"measure": "vcseFinalStageBids",
"relatedLot": "4",
"value": 0
},
{
"id": "17",
"measure": "bids",
"relatedLot": "5",
"value": 7
},
{
"id": "18",
"measure": "finalStageBids",
"relatedLot": "5",
"value": 6
},
{
"id": "19",
"measure": "smeFinalStageBids",
"relatedLot": "5",
"value": 0
},
{
"id": "20",
"measure": "vcseFinalStageBids",
"relatedLot": "5",
"value": 0
}
]
},
"buyer": {
"id": "GB-PPON-PBHM-8926-YDNL",
"name": "National Audit Office"
},
"date": "2025-11-03T17:12:41Z",
"id": "070619-2025",
"initiationType": "tender",
"language": "en",
"ocid": "ocds-h6vhtk-04e914",
"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"
]
},
{
"additionalIdentifiers": [
{
"id": "PWXM-5926-GWLN",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "WC2N 6RH",
"region": "UKI32",
"streetAddress": "1 Embankment Place"
},
"contactPoint": {
"email": "uk_tender_tracker@pwc.com"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "http://www.pwc.co.uk",
"vcse": false
},
"id": "GB-COH-OC303525",
"identifier": {
"id": "OC303525",
"scheme": "GB-COH"
},
"name": "PRICEWATERHOUSECOOPERS LLP",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PQZJ-4654-XTJY",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "EC4A 3HQ",
"region": "UKI31",
"streetAddress": "1 New Street Square"
},
"contactPoint": {
"email": "publicsectorbidteam@deloitte.co.uk"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "https://www.deloitte.com/uk/en.html",
"vcse": false
},
"id": "GB-COH-OC303675",
"identifier": {
"id": "OC303675",
"scheme": "GB-COH"
},
"name": "DELOITTE LLP",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PVBL-2249-QHWW",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "EC2M 7EA",
"region": "UKI31",
"streetAddress": "8 Finsbury Circus"
},
"contactPoint": {
"email": "publicsector.bids@uk.gt.com"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "http://www.grantthornton.co.uk",
"vcse": false
},
"id": "GB-COH-OC307742",
"identifier": {
"id": "OC307742",
"scheme": "GB-COH"
},
"name": "GRANT THORNTON UK LLP",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PMGV-6254-LTTL",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "E14 5GL",
"region": "UKI42",
"streetAddress": "15 Canada Square"
},
"contactPoint": {
"email": "psopportunities@kpmg.co.uk"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "http://KPMG.CO.UK",
"vcse": false
},
"id": "GB-COH-OC301540",
"identifier": {
"id": "OC301540",
"scheme": "GB-COH"
},
"name": "KPMG LLP",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PMLW-7292-ZXTL",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "SE1 2AF",
"region": "UKI44",
"streetAddress": "1 More London Place"
},
"contactPoint": {
"email": "eytenders@uk.ey.com"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "https://www.ey.com/en_uk",
"vcse": false
},
"id": "GB-COH-OC300001",
"identifier": {
"id": "OC300001",
"scheme": "GB-COH"
},
"name": "ERNST \u0026 YOUNG LLP",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PYVL-4158-BRNY",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "EC4R 9AN",
"region": "UKI31",
"streetAddress": "2nd Floor Regis House, 45 King William Street"
},
"contactPoint": {
"email": "Tenders.Tasks@azets.co.uk"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "https://www.azets.com/en-uk",
"vcse": false
},
"id": "GB-COH-05661107",
"identifier": {
"id": "05661107",
"scheme": "GB-COH"
},
"name": "AZETS PS LIMITED",
"roles": [
"supplier"
]
},
{
"additionalIdentifiers": [
{
"id": "PNCL-5949-VHVD",
"scheme": "GB-PPON"
}
],
"address": {
"country": "GB",
"countryName": "United Kingdom",
"locality": "London",
"postalCode": "EC4M 7AU",
"region": "UKI31",
"streetAddress": "30 Old Bailey"
},
"contactPoint": {
"email": "pstenders@mazars.co.uk"
},
"details": {
"publicServiceMissionOrganization": false,
"scale": "large",
"shelteredWorkshop": false,
"url": "https://www.forvismazars.com/group/en",
"vcse": false
},
"id": "GB-COH-OC308299",
"identifier": {
"id": "OC308299",
"scheme": "GB-COH"
},
"name": "FORVIS MAZARS LLP",
"roles": [
"supplier"
]
}
],
"tag": [
"award",
"contract"
],
"tender": {
"description": "The National Audit Office (NAO), the UK\u0027s independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector.\nThe framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament.\nThe framework is divided into five lots:\nLot 1 - Pensions\nLot 2 - Property\nLot 3 - Digital\nLot 4 - Tax\nLot 5 - Financial Instruments\nUp to four suppliers will be appointed per lot. The framework will run for four years, from Monday 8 December 2025 to Friday 7 December 2029, with an estimated total value of \u00a321 million (inclusive of VAT).\nThis figure includes contingency and potential additional services beyond the core specialist audit scope.",
"id": "CPT_25_03",
"legalBasis": {
"id": "2023/54",
"scheme": "UKPGA",
"uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents"
},
"lots": [
{
"id": "1",
"status": "complete"
},
{
"id": "2",
"status": "complete"
},
{
"id": "3",
"status": "complete"
},
{
"id": "4",
"status": "complete"
},
{
"id": "5",
"status": "complete"
}
],
"procurementMethod": "open",
"procurementMethodDetails": "Open procedure",
"status": "complete",
"techniques": {
"hasFrameworkAgreement": true
},
"title": "CPT_25_03 Specialist Audit Services Framework"
}
}