CPT_25_03 Specialist Audit Services Framework

{
  "buyer": {
    "id": "GB-PPON-PBHM-8926-YDNL",
    "name": "National Audit Office"
  },
  "date": "2025-07-16T12:48:38+01:00",
  "id": "040505-2025",
  "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"
      ]
    }
  ],
  "tag": [
    "tenderUpdate"
  ],
  "tender": {
    "aboveThreshold": true,
    "amendments": [
      {
        "description": "Please note that this notice hasnt been edited at all",
        "id": "040505-2025"
      }
    ],
    "awardPeriod": {
      "endDate": "2025-10-01T23:59:59+01:00"
    },
    "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 are establishing a Specialist Audit and Assurance services framework to support the high-quality delivery of our portfolio of financial audits within the public sector.\nWe are seeking to access knowledge and wider expertise held within firms across several financial audit areas to support our strategic priority of delivering high quality audits.\nThe NAO\u0027s Specialist Audit Services Framework will be fundamental to achieving our strategic goals by enhancing the quality and impact of our financial audit work. Partnering with other audit firms enables us to deliver higher quality and value for government bodies, ensuring effective accountability to Parliament and taxpayers. We are dedicated to investing in our supplier relationships and recognise the mutual opportunities this collaboration creates for enhancing the productivity and resilience of public services.\nAccess to the knowledge and expertise within firms is crucial for improving financial reporting and management in the public sector. Leveraging external market expertise fosters innovation in addressing the challenges currently faced in public sector finance. Combining the NAO\u0027s client knowledge with supplier firms\u0027 innovations and skills offers an enhanced audit experience for our public sector clients.\nThe purpose of this framework is to collaborate with supplier firms, ensuring our audit work benefits from specialised expertise to deliver quality outcomes for our clients and improvements for the public sector. This relationship also facilitates the sharing of skills, knowledge, and strategic insights between the NAO and the firms. Additionally, working alongside private sector firms allows the NAO to benchmark its efficiency and methodologies, providing valuable comparisons of costs and approaches, a key interest for Parliament.\nThe framework will be divided into 5 lots as follows:\n\u2022\tLot 1 - Pensions\n\u2022\tLot 2 - Property\n\u2022\tLot 3 - Digital\n\u2022\tLot 4 - Tax\n\u2022\tLot 5 - Financial Instruments\nWe are seeking to award a place to up to maximum of 4 suppliers for each of the 5 lots and interested suppliers will be able to submit a bid for all 5 lots in total.\nThis means if a single supplier bids for the maximum 5 lots and meets our required criteria and otherwise qualify for the award, they will be awarded a place on all 5 lots.\nThe new framework will run for 4 years from Monday 8th December 2025 until Friday 7th December 2029 with the estimated value of the framework being up to \u00a321m inclusive of VAT (\u00a35.25m per annum).\nThe \u00a321m figure includes an element of contingency and assumptions over additional services that may be procured in addition to the specialist audit services as set out in Invitation to Tender (ITT) documentation.",
    "documents": [
      {
        "description": "Not published",
        "documentType": "conflictOfInterest",
        "id": "conflictOfInterest"
      },
      {
        "datePublished": "2025-07-16T12:48:38+01:00",
        "description": "Tender notice on Find a Tender",
        "documentType": "tenderNotice",
        "format": "text/html",
        "id": "040505-2025",
        "noticeType": "UK4",
        "url": "https://www.find-tender.service.gov.uk/Notice/040505-2025"
      }
    ],
    "enquiryPeriod": {
      "endDate": "2025-07-04T12:00:00+01:00"
    },
    "id": "CPT_25_03",
    "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"
      }
    ],
    "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."
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients.\nThe estimated value for this lot will be up to \u00a34.8m inclusive of VAT.",
        "id": "1",
        "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": 4000000,
          "amountGross": 4800000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients.\nThe estimated value for this lot will be up to \u00a34.8m inclusive of VAT",
        "id": "2",
        "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": "Property",
        "value": {
          "amount": 4000000,
          "amountGross": 4800000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients.\nThe estimated value for this lot will be up to \u00a34.4m inclusive of VAT",
        "id": "3",
        "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": "Digital",
        "value": {
          "amount": 3666666.67,
          "amountGross": 4400000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients.\nThe estimated value for this lot will be up to \u00a34m inclusive of VAT",
        "id": "4",
        "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": "Tax",
        "value": {
          "amount": 3333333.33,
          "amountGross": 4000000,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality"
            },
            {
              "name": "Price",
              "type": "cost"
            }
          ],
          "weightingDescription": "Please refer to Invitation to Tender (ITT) documentation for further details."
        },
        "contractPeriod": {
          "endDate": "2029-12-07T23:59:59Z",
          "startDate": "2025-12-08T00:00:00Z"
        },
        "description": "We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients.\nThe estimated value for this lot will be up to \u00a33m inclusive of VAT",
        "id": "5",
        "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": "Financial Instruments",
        "value": {
          "amount": 2500000,
          "amountGross": 3000000,
          "currency": "GBP"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure",
    "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 8J737KXEM4 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"
      ]
    },
    "techniques": {
      "frameworkAgreement": {
        "description": "Please refer to Invitation to Tender (ITT) documentation for further details.",
        "method": "withAndWithoutReopeningCompetition",
        "type": "closed"
      },
      "hasFrameworkAgreement": true
    },
    "tenderPeriod": {
      "endDate": "2025-08-11T12:00:00+01:00"
    },
    "title": "CPT_25_03 Specialist Audit Services Framework",
    "value": {
      "amount": 17500000,
      "amountGross": 21000000,
      "currency": "GBP"
    }
  }
}