External audit and tax services

{
  "buyer": {
    "id": "GB-FTS-503",
    "name": "Kingdom Housing Association Limited"
  },
  "date": "2025-11-20T09:57:57Z",
  "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=814756.\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.\n(SC Ref:814756)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=814756",
  "id": "075494-2025",
  "initiationType": "tender",
  "language": "en",
  "links": [
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  "ocid": "ocds-h6vhtk-05e503",
  "parties": [
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Glenrothes",
        "postalCode": "KY6 2DA",
        "region": "UKM72",
        "streetAddress": "Saltire Centre, Pentland Court"
      },
      "contactPoint": {
        "email": "lesleyjanes@kha.scot",
        "name": "Lesley Janes",
        "telephone": "+44 1592631661",
        "url": "http://www.publiccontractsscotland.gov.uk"
      },
      "details": {
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA12982",
        "classifications": [
          {
            "description": "Registered Social Landlord",
            "scheme": "TED_CA_TYPE"
          },
          {
            "description": "Housing and community amenities",
            "id": "06",
            "scheme": "COFOG"
          }
        ],
        "url": "http://www.kingdomhousing.org.uk"
      },
      "id": "GB-FTS-503",
      "identifier": {
        "legalName": "Kingdom Housing Association Limited"
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      "name": "Kingdom Housing Association Limited",
      "roles": [
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        "centralPurchasingBody"
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    },
    {
      "address": {
        "countryName": "United Kingdom",
        "locality": "Kirkcaldy",
        "postalCode": "KY11XQ",
        "streetAddress": "Sheriff Court House"
      },
      "id": "GB-FTS-167053",
      "identifier": {
        "legalName": "Kirkcaldy Sheriff Court"
      },
      "name": "Kirkcaldy Sheriff Court",
      "roles": [
        "reviewBody"
      ]
    }
  ],
  "tag": [
    "tender"
  ],
  "tender": {
    "classification": {
      "description": "Statutory audit services",
      "id": "79212300",
      "scheme": "CPV"
    },
    "contractTerms": {
      "hasElectronicPayment": true
    },
    "coveredBy": [
      "GPA"
    ],
    "description": "Statutory audit services. Tax compliance and consultancy services",
    "documents": [
      {
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        "id": "economic"
      },
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        "id": "technical"
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        "deliveryAddresses": [
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            "region": "UKM72"
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        "deliveryLocation": {
          "description": "Glenrothes, Fife"
        },
        "id": "1",
        "relatedLot": "1"
      }
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "lots": [
      {
        "contractPeriod": {
          "durationInDays": 30
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        "description": "Statutory audit and tax services",
        "hasOptions": false,
        "hasRenewal": true,
        "id": "1",
        "renewal": {
          "description": "3 year contract plus 2 one year extensions"
        },
        "secondStage": {
          "minimumCandidates": 5
        },
        "status": "active",
        "submissionTerms": {
          "variantPolicy": "notAllowed"
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    ],
    "mainProcurementCategory": "services",
    "otherRequirements": {
      "requiresStaffNamesAndQualifications": true
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    "participationFees": [
      {
        "id": "1",
        "type": [
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    ],
    "procurementMethod": "selective",
    "procurementMethodDetails": "Restricted procedure",
    "secondStage": {
      "invitationDate": "2026-01-05T00:00:00Z"
    },
    "selectionCriteria": {
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          "type": "technical"
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      ]
    },
    "status": "active",
    "submissionMethod": [
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    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "submissionTerms": {
      "bidValidityPeriod": {
        "durationInDays": 120
      },
      "languages": [
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    },
    "tenderPeriod": {
      "endDate": "2025-12-22T12:00:00Z"
    },
    "title": "External audit and tax services"
  }
}