Provision of External Audit Services

{
  "buyer": {
    "id": "GB-FTS-131736",
    "name": "Caledonia Housing Association"
  },
  "date": "2025-06-16T14:38:48+01:00",
  "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=801793.\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.\nCommunity benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nCommunity Benefits are a core requirement of this Contract and will be evaluated as part of the quality assessment. Commitments made in the Tender will be monitored and must be measurable, achievable, and additional to the core services. Where offered, Community Benefits must be measurable and in addition to fulfilling the Services set out in the Specification. For the avoidance of doubt, delivery of Community Benefits measures should not be included in the cost of delivering the Services.\n(SC Ref:801793)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=801793",
  "id": "032633-2025",
  "initiationType": "tender",
  "language": "en",
  "links": [
    {
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000801793",
      "rel": "canonical"
    }
  ],
  "ocid": "ocds-h6vhtk-05495c",
  "parties": [
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Perth",
        "postalCode": "PH2 0PA",
        "region": "UKM",
        "streetAddress": "Suite 4 Saltire House, 3 Whitefriars Crescent"
      },
      "contactPoint": {
        "email": "info@caledoniaha.co.uk",
        "name": "Samuel Zachariah",
        "telephone": "+44 7732495034",
        "url": "https://www.publiccontractsscotland.gov.uk/"
      },
      "details": {
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA17204",
        "classifications": [
          {
            "description": "Body governed by public law",
            "id": "BODY_PUBLIC",
            "scheme": "TED_CA_TYPE"
          },
          {
            "description": "Housing and community amenities",
            "id": "06",
            "scheme": "COFOG"
          }
        ],
        "url": "http://www.caledoniaha.co.uk"
      },
      "id": "GB-FTS-131736",
      "identifier": {
        "legalName": "Caledonia Housing Association"
      },
      "name": "Caledonia Housing Association",
      "roles": [
        "buyer"
      ]
    },
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Perth",
        "postalCode": "PH2 8NL",
        "streetAddress": "County Bldg, Tay St"
      },
      "id": "GB-FTS-105706",
      "identifier": {
        "legalName": "Perth Sheriff Court and Justice of the Peace Court"
      },
      "name": "Perth Sheriff Court and Justice of the Peace Court",
      "roles": [
        "reviewBody"
      ]
    }
  ],
  "tag": [
    "tender"
  ],
  "tender": {
    "awardPeriod": {
      "startDate": "2025-07-18T09:00:00+01:00"
    },
    "bidOpening": {
      "date": "2025-07-18T09:00:00+01:00"
    },
    "classification": {
      "description": "Statutory audit services",
      "id": "79212300",
      "scheme": "CPV"
    },
    "contractTerms": {
      "electronicInvoicingPolicy": "allowed",
      "hasElectronicPayment": true
    },
    "coveredBy": [
      "GPA"
    ],
    "description": "Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland\u2019s leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire.\nWe are seeking to appoint a suitably qualified external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.",
    "hasRecurrence": true,
    "id": "16JUN25",
    "items": [
      {
        "additionalClassifications": [
          {
            "description": "Statutory audit services",
            "id": "79212300",
            "scheme": "CPV"
          },
          {
            "description": "Internal audit services",
            "id": "79212200",
            "scheme": "CPV"
          },
          {
            "description": "Financial auditing services",
            "id": "79212100",
            "scheme": "CPV"
          },
          {
            "description": "Auditing services",
            "id": "79212000",
            "scheme": "CPV"
          },
          {
            "description": "Accounting, auditing and fiscal services",
            "id": "79200000",
            "scheme": "CPV"
          },
          {
            "description": "Accounting and auditing services",
            "id": "79210000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "region": "UKM"
          }
        ],
        "id": "1",
        "relatedLot": "1"
      }
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "60",
              "name": "Technical",
              "type": "quality"
            },
            {
              "description": "20",
              "name": "Sustainability",
              "type": "quality"
            },
            {
              "description": "20",
              "type": "price"
            }
          ]
        },
        "contractPeriod": {
          "durationInDays": 1080
        },
        "description": "Caledonia Housing Association Group is seeking to appoint a suitably qualified external auditor to deliver statutory audit services and other ad hoc services.\nThe appointed auditor will be responsible for auditing the Group\u2019s annual financial statements and providing related advisory services, including technical guidance on accounting standards, taxation, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit \u0026 Risk Management Committee as required.\nThis procurement will follow the open procedure, and full details are provided in the Invitation to Tender (ITT) and associated documentation, including the online Single Procurement Document (SPD).",
        "hasOptions": false,
        "hasRenewal": true,
        "id": "1",
        "renewal": {
          "description": "24 months optional extension available subject to satisfactory performance"
        },
        "status": "active",
        "submissionTerms": {
          "variantPolicy": "notAllowed"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure",
    "recurrence": {
      "description": "After 5 years"
    },
    "selectionCriteria": {
      "criteria": [
        {
          "appliesTo": [
            "supplier"
          ],
          "description": "The bidder must provide proof of enrolment in a relevant professional register, confirming their status as Registered or Statutory Auditors under Companies Act 2006.",
          "type": "suitability"
        },
        {
          "appliesTo": [
            "supplier"
          ],
          "description": "Bidders must submit their annual turnover for the last two financial years (including that of any parent company).",
          "minimum": "The minimum required turnover for eligibility is 120,000 GBP, based on the most recent full year of accounts.",
          "type": "economic"
        },
        {
          "description": "Execution of external audit services is restricted under the Companies Act 2006, Part 42, which requires that statutory audits be carried out by individuals or firms that are registered as statutory auditors and authorised by a Recognised Supervisory Body (RSB), as defined by the Financial Reporting Council (FRC) and the Statutory Auditors and Third Country Auditors Regulations 2016.",
          "type": "technical"
        }
      ]
    },
    "status": "active",
    "submissionMethod": [
      "electronicSubmission"
    ],
    "submissionMethodDetails": "https://www.publiccontractsscotland.gov.uk/",
    "submissionTerms": {
      "languages": [
        "en"
      ]
    },
    "tenderPeriod": {
      "endDate": "2025-07-17T17:00:00+01:00"
    },
    "title": "Provision of External Audit Services",
    "value": {
      "amount": 300000,
      "currency": "GBP"
    }
  }
}