External audit of public bodies in Scotland

Audit Scotland

Published: May 28, 2026

Updated: May 30, 2026

Source: Public Contracts Scotland

About This Opportunity

This is a consulting contract in the audit and accounting, health and medical services and finance and banking sectors, with a focus on Pensions and External Audit. Located in United Kingdom, Europe, this opportunity is open to firms and consortiums, with an estimated budget of GBP 7.3 million.

Published through Public Contracts Scotland, a national government procurement portal. Public procurement tenders follow the country's national bidding regulations and may have specific eligibility and documentation requirements for consulting in the audit and accounting sector. Consulting assignments are typically evaluated with a strong emphasis on the technical proposal, including the methodology and qualifications of key experts. Shortlisted firms may be invited to submit financial proposals in a second stage. This is an advance notice — the formal tender is expected to be published shortly. Interested parties can use this time to prepare documentation and identify potential partners.

Description

Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026 Lot: Category A: Regional local government and health: Tayside — Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016. 25/26 value 1,107,100 GPB Lot: Category A: Regional local government and health: Lanarkshire — Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 936,800 GPB Lot: Category A: Regional local government and health: Lothian — Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026. 25/26 value 854,200 GPB Lot: Category A: Regional local government and health: Glasgow — Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026. 25/26 value 814,400 GPB Lot: Category A: Regional local government and health: Scottish Borders — Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026. 25/26 value 444,200 GPB Lot: Category A: Regional local government and health: Western Isles — Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026. 25/26 value 333,000 GPB Lot: Category A: Regional local government and health: Renfrewshire — Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026. 25/26 value 311,300 GPB Lot: Category A: Regional local government and health: Inverclyde — Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026. 25/26 value 255,200 GPB Lot: Category A: Regional local government and health: East Renfrewshire — Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026. 25/26 value 241,000 GPB Lot: Category B: Central government: Land and Forestry — Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026. 25/26 value 315,100 GPB

Data provenance

This notice is sourced from Public Contracts Scotland and was originally published on May 28, 2026. Last refreshed today. BidsFactory mirrors official procurement notices and links back to the source for full legal text.

About Audit Scotland

Audit Scotland has issued 3 procurement notices on BidsFactory, including 3 currently open and 0 awarded contracts. Activity concentrates in General Supplies & Services, Health & Medical, and Finance & Banking. All notices are published for United Kingdom. Notices are distributed via Public Contracts Scotland and UK FTS - Find a Tender Service. Most recent publication: May 28, 2026.

Frequently asked questions about this tender

Who is the contracting authority?

This notice was issued by Audit Scotland in United Kingdom. The authority is responsible for evaluating bids, awarding the contract, and managing performance.

What type of contract is this?

This is a Consulting contract in the Audit, Accounting & Risk sector. The classification helps bidders match the opportunity to their qualifications and registered scope of supply.

What is the estimated budget?

The estimated contract value is Up to £7,300,000. Bidders should ensure their proposals are consistent with this range and account for any local taxes and contract execution costs.

Where will the contract be performed?

The contract is for delivery in United Kingdom. Foreign bidders should review local registration, taxation, and any in-country presence requirements before submitting.

How can I submit a bid?

Visit Public Contracts Scotland to access the full notice, required documents, and submission instructions provided by the contracting authority.