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
CPT_25_02 Financial Audit and Assurance Services Contract
Buyer Contact Info
Status
complete
complete
Procedure
open
open
Value
3311752.5 GBP
3311752.5 GBP
Published
28 Feb 2026, 22:05
28 Feb 2026, 22:05
Deadline
n/a
n/a
Contract Start
31 Aug 2026, 23:00
31 Aug 2026, 23:00
Contract End
31 Aug 2029, 22:59
31 Aug 2029, 22:59
Category
n/a
n/a
CPV
79210000 - Accounting and auditing services
79210000 - Accounting and auditing services
Region
n/a
n/a
Awarded To
FORVIS MAZARS LLP, ERNST & YOUNG LLP, KPMG LLP, GRANT THORNTON UK LLP, DELOITTE LLP, PRICEWATERHOUSECOOPERS LLP
FORVIS MAZARS LLP, ERNST & YOUNG LLP, KPMG LLP, GRANT THORNTON UK LLP, DELOITTE LLP, PRICEWATERHOUSECOOPERS LLP
Official Source
Open Find a Tender
Open Find a Tender
Description
The National Audit Office (NAO) is the UK's independent public spending watchdog. The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits. The NAO reprocured the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector. Financial Audit and Assurance Services Contract NAO sought 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. NAO 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. For audit engagements under the contract, the Comptroller and Auditor General (C&AG) 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. Audits 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 ('regularity'). The National Audit Office (NAO) will be awarding 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. The 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. NAO sought Partner Firms to provide audit services under the following 14 lots: • Lot 1 Crown Estate • Lot 2 Northern Ireland • Lot 3 Complex Provisions • Lot 4 National Savings & Investments • Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities • Lot 6 Health • Lot 7 Pensions • Lot 8 Charities 1 • Lot 9 Charities 2 • Lot 10 Charities 3 • Lot 11 Infrastructure • Lot 12 Debt Management • Lot 13 Ministry of Justice (MOJ) Entities • Lot 14 United Kingdom Export Finance (UKEF) Interested suppliers were 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 would be awarded all 8 lots that they have bid for. However suppliers were not be permitted to submit bids for more than 8 lots. The 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 £68,205m inclusive of VAT (£13,641m per annum). No guarantee is given as to the actual value of the contract. This 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.
Linked Documents
No linked documents found for this notice.
Opportunity Context
Lots
Lot 1 Status: complete
Lot 2 Status: complete
Lot 3 Status: complete
Lot 4 Status: complete
Lot 5 Status: complete
Lot 6 Status: complete
Lot 7 Status: complete
Lot 8 Status: complete
Lot 9 Status: complete
Lot 10 Status: complete
Lot 11 Status: complete
Lot 12 Status: complete
Lot 13 Status: complete
Lot 14 Status: complete
Awards
Award Title: Lot 1 Crown Estate
Award Title: Lot 2 Northern Ireland
Award Title: Lot 3 Complex Provisions
Award Title: Lot 4 National Savings & Investments
Award Title: Lot 5 Defra (Department for Environment, Food & Rural Affairs) Entities
Award Title: Lot 6 Health
Award Title: Lot 7 Pensions
Award Title: Lot 8 Charities Lot 1
Award Title: Lot 9 Charities Lot 2
Award Title: Lot 10 Charities Lot 3
Award Title: Lot 11 Infrastructure
Award Title: Lot 12 Debt Management
Award Title: Lot 13 Ministry of Justice (MOJ)
Award Title: Lot 14 United Kingdom Export Finance (UKEF)
Raw Notice JSON
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"postalCode": "WC2N 6RH",
"region": "UKI32",
"streetAddress": "1 Embankment Place"
},
"contactPoint": {
"email": "uk_tender_tracker@pwc.com"
},
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"scale": "large",
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"url": "http://www.pwc.co.uk",
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"id": "GB-COH-OC303525",
"identifier": {
"id": "OC303525",
"scheme": "GB-COH"
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"name": "PRICEWATERHOUSECOOPERS LLP",
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"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 reprocured 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\nNAO sought 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.\nNAO 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) will be awarding 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.\nNAO sought Partner Firms to provide audit services under the following 14 lots:\n\u2022 Lot 1 Crown Estate\n\u2022 Lot 2 Northern Ireland\n\u2022 Lot 3 Complex Provisions\n\u2022 Lot 4 National Savings \u0026 Investments\n\u2022 Lot 5 Defra (Department for Environment, Food \u0026 Rural Affairs) Entities\n\u2022 Lot 6 Health\n\u2022 Lot 7 Pensions\n\u2022 Lot 8 Charities 1\n\u2022 Lot 9 Charities 2\n\u2022 Lot 10 Charities 3\n\u2022 Lot 11 Infrastructure\n\u2022 Lot 12 Debt Management\n\u2022 Lot 13 Ministry of Justice (MOJ) Entities\n\u2022 Lot 14 United Kingdom Export Finance (UKEF)\nInterested suppliers were 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 would be awarded all 8 lots that they have bid for. However suppliers were 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 \u00a368,205m \ninclusive of VAT (\u00a313,641m 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.",
"id": "CPT_25_02 Financial Audit and Assurance Services Contract",
"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"
},
{
"id": "6",
"status": "complete"
},
{
"id": "7",
"status": "complete"
},
{
"id": "8",
"status": "complete"
},
{
"id": "9",
"status": "complete"
},
{
"id": "10",
"status": "complete"
},
{
"id": "11",
"status": "complete"
},
{
"id": "12",
"status": "complete"
},
{
"id": "13",
"status": "complete"
},
{
"id": "14",
"status": "complete"
}
],
"procurementMethod": "open",
"procurementMethodDetails": "Open procedure",
"status": "complete",
"title": "CPT_25_02 Financial Audit and Assurance Services Contract"
}
}