Tender

Audit and Assurance Services Two (A&AS2)

  • The Minister for the Cabinet Office acting through Crown Commercial Service

F02: Contract notice

Notice identifier: 2025/S 000-002783

Procurement identifier (OCID): ocds-h6vhtk-03f86e

Published 28 January 2025, 10:00am



Section one: Contracting authority

one.1) Name and addresses

The Minister for the Cabinet Office acting through Crown Commercial Service

9th Floor, The Capital, Old Hall Street

Liverpool

L3 9PP

Email

supplier@crowncommercial.gov.uk

Telephone

+44 345410222

Country

United Kingdom

Region code

UK - United Kingdom

Internet address(es)

Main address

https://www.gov.uk/ccs

one.2) Information about joint procurement

The contract is awarded by a central purchasing body

one.3) Communication

The procurement documents are available for unrestricted and full direct access, free of charge, at

https://crowncommercialservice.bravosolution.co.uk

Additional information can be obtained from the above-mentioned address

Tenders or requests to participate must be submitted electronically via

https://crowncommercialservice.bravosolution.co.uk

Tenders or requests to participate must be submitted to the above-mentioned address

one.4) Type of the contracting authority

Ministry or any other national or federal authority

one.5) Main activity

General public services


Section two: Object

two.1) Scope of the procurement

two.1.1) Title

Audit and Assurance Services Two (A&AS2)

Reference number

RM6310

two.1.2) Main CPV code

  • 79212000 - Auditing services

two.1.3) Type of contract

Services

two.1.4) Short description

Crown Commercial Service (CCS), hereby known as the Authority, is seeking to establish a multi-supplier Framework Contract for the supply of audit and assurance services.

Audit and Assurance Services Two (A&AS2) (RM6310) will be available for use by organisations, and their successors, listed in the authorised customer list cited at VI.3 (Additional Information) of this Notice.

Services will be delivered primarily within the United Kingdom, with some limited requirements overseas.

A&AS2 will replace Audit and Assurance Services (RM6188).

A&AS2 will have 4 lots -

Lot 1 - Internal audit and assurance

Lot 2 - External audit

Lot 3 - Counter-fraud and investigation

Lot 4 - Other independent assurance

two.1.5) Estimated total value

Value excluding VAT: £500,000,000

two.1.6) Information about lots

This contract is divided into lots: Yes

Tenders may be submitted for all lots

Maximum number of lots that may be awarded to one tenderer: 4

two.2) Description

two.2.1) Title

Internal audit and assurance

Lot No

1

two.2.2) Additional CPV code(s)

  • 72224200 - System quality assurance planning services
  • 72225000 - System quality assurance assessment and review services
  • 72810000 - Computer audit services
  • 75211200 - Foreign economic-aid-related services
  • 79200000 - Accounting, auditing and fiscal services
  • 79210000 - Accounting and auditing services
  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79212110 - Corporate governance rating services
  • 79212200 - Internal audit services
  • 79313000 - Performance review services

two.2.3) Place of performance

NUTS codes
  • UK - United Kingdom

two.2.4) Description of the procurement

Provision of services relating to all aspects of internal audit to provide independent and objective assurance and consulting activity on the effectiveness of governance, risk management and controls in line with public sector internal audit standards and other Standards.

two.2.5) Award criteria

Quality criterion - Name: Quality / Weighting: 70

Price - Weighting: 30

two.2.6) Estimated value

Value excluding VAT: £200,000,000

two.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months

48

This contract is subject to renewal

Yes

Description of renewals

The initial duration of the Framework is 36 months, with an option to extend for a further 12 months

CCS reserve the right to extend lots by varying durations

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: No

two.2.13) Information about European Union Funds

The procurement is related to a project and/or programme financed by European Union funds: No

two.2.14) Additional information

100 places are available on this lot.

two.2) Description

two.2.1) Title

External audit

Lot No

2

two.2.2) Additional CPV code(s)

  • 66113000 - Credit granting services
  • 66113100 - Micro-credit granting services
  • 66151000 - Financial market operational services
  • 66152000 - Financial market regulatory services
  • 75211200 - Foreign economic-aid-related services
  • 79200000 - Accounting, auditing and fiscal services
  • 79210000 - Accounting and auditing services
  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79212300 - Statutory audit services
  • 79212500 - Accounting review services
  • 79311410 - Economic impact assessment

two.2.3) Place of performance

NUTS codes
  • UK - United Kingdom

two.2.4) Description of the procurement

Provision of services relating to all aspects of external audits including inspecting documents, re-performing calculations and reviewing and reporting on controls and systems. Statutory audits requested by grant providers are included.

two.2.5) Award criteria

Quality criterion - Name: Quality / Weighting: 70

Price - Weighting: 30

two.2.6) Estimated value

Value excluding VAT: £100,000,000

two.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months

48

This contract is subject to renewal

Yes

Description of renewals

The initial duration of the Framework is 36 months, with an option to extend for 12 months

CCS reserve the right to extend lots by varying durations

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: No

two.2.13) Information about European Union Funds

The procurement is related to a project and/or programme financed by European Union funds: No

two.2.14) Additional information

100 places are available on this lot.

two.2) Description

two.2.1) Title

Counter-fraud and investigation

Lot No

3

two.2.2) Additional CPV code(s)

  • 72810000 - Computer audit services
  • 75211200 - Foreign economic-aid-related services
  • 79200000 - Accounting, auditing and fiscal services
  • 79210000 - Accounting and auditing services
  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79212400 - Fraud audit services
  • 79311410 - Economic impact assessment
  • 79313000 - Performance review services

two.2.3) Place of performance

NUTS codes
  • UK - United Kingdom

two.2.4) Description of the procurement

Provision of services relating to proactive counter-fraud work and reactive investigations including forensics.

two.2.5) Award criteria

Quality criterion - Name: Quality / Weighting: 70

Price - Weighting: 30

two.2.6) Estimated value

Value excluding VAT: £125,000,000

two.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months

48

This contract is subject to renewal

Yes

Description of renewals

The initial duration of the Framework is 36 months, with an option to extend for 12 months

CCS reserve the right to extend lots by varying durations.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: No

two.2.13) Information about European Union Funds

The procurement is related to a project and/or programme financed by European Union funds: No

two.2.14) Additional information

100 places are available on this lot.

two.2) Description

two.2.1) Title

Other Independent assurance

Lot No

4

two.2.2) Additional CPV code(s)

  • 66113000 - Credit granting services
  • 66113100 - Micro-credit granting services
  • 72224200 - System quality assurance planning services
  • 72225000 - System quality assurance assessment and review services
  • 72810000 - Computer audit services
  • 75211200 - Foreign economic-aid-related services
  • 79200000 - Accounting, auditing and fiscal services
  • 79210000 - Accounting and auditing services
  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79212110 - Corporate governance rating services
  • 79212400 - Fraud audit services
  • 79311410 - Economic impact assessment
  • 79313000 - Performance review services
  • 90714000 - Environmental auditing
  • 90714200 - Corporate environmental auditing services
  • 90714300 - Sectoral environmental auditing services
  • 90714400 - Activity specific environmental auditing services

two.2.3) Place of performance

NUTS codes
  • UK - United Kingdom

two.2.4) Description of the procurement

Provision of services relating to assurance over aspects of organisational, operational and programme performance, benefiting from objective examination and assessment.

two.2.5) Award criteria

Quality criterion - Name: Quality / Weighting: 70

Price - Weighting: 30

two.2.6) Estimated value

Value excluding VAT: £75,000,000

two.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months

48

This contract is subject to renewal

Yes

Description of renewals

The initial duration of the Framework is 36 months, with an option to extend for 12 months

CCS reserve the right to extend lots by varying durations.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: No

two.2.13) Information about European Union Funds

The procurement is related to a project and/or programme financed by European Union funds: No

two.2.14) Additional information

100 places are available on this lot.


Section three. Legal, economic, financial and technical information

three.1) Conditions for participation

three.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers

List and brief description of conditions

Candidates will be assessed in accordance with Section 5 of the 2015 Public Contract Regulations (implementing the directive) on the basis of information provided in response to an invitation to tender (ITT) registering for access.

three.1.2) Economic and financial standing

Selection criteria as stated in the procurement documents

three.1.3) Technical and professional ability

Selection criteria as stated in the procurement documents


Section four. Procedure

four.1) Description

four.1.1) Type of procedure

Open procedure

four.1.3) Information about a framework agreement or a dynamic purchasing system

The procurement involves the establishment of a framework agreement

Framework agreement with several operators

four.1.8) Information about the Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: Yes

four.2) Administrative information

four.2.1) Previous publication concerning this procedure

Notice number: 2023/S 000-025601

four.2.2) Time limit for receipt of tenders or requests to participate

Date

18 March 2025

Local time

3:00pm

four.2.4) Languages in which tenders or requests to participate may be submitted

English

four.2.6) Minimum time frame during which the tenderer must maintain the tender

Tender must be valid until: 14 September 2025

four.2.7) Conditions for opening of tenders

Date

18 March 2025

Local time

3:01pm


Section six. Complementary information

six.1) Information about recurrence

This is a recurrent procurement: No

six.2) Information about electronic workflows

Electronic ordering will be used

Electronic invoicing will be accepted

Electronic payment will be used

six.3) Additional information

As part of this contract notice the following documents can be accessed at: [https://www.contractsfinder.service.gov.uk/Notice/2231fcbd-cb4a-4ee3-a9a6-961a16b3a138]

1) Contract notice transparency information for the agreement;

2) Contract notice authorised customer list;

3) Rights reserved for CCS framework.

The Government Security Classifications (GSC) Policy came into force on 2 April 2014 and describes how HM Government classifies information assets to ensure they are appropriately protected. It applies to all information that Government collects, stores, processes, generates or shares to deliver services and conduct business.

Cyber Essentials is a mandatory requirement for Central Government contracts which involve handling personal information or provide certain ICT products/services. Government is taking steps to reduce the levels of cyber security risk in its supply chain through the Cyber Essentials scheme. The scheme defines a set of controls which, when implemented, will provide organisations with basic protection from the most prevalent forms of threat coming from the internet. To participate in this procurement, bidders must be able to demonstrate they comply with the technical requirements prescribed by Cyber Essentials, for services under and in connection with this procurement.

Refer to https://www.ncsc.gov.uk/information/cyber-essentials-faqs for more information.

Some purchases under this framework Agreement may have requirements that can be met under this Framework Agreement but the purchase of which may be exempt from the Procurement Regulations (as defined in Attachment 1 – About the framework within the invitation to tender documentation). In such cases, Call-offs from this Framework will be unregulated purchases for the purposes of the Procurement Regulations, and the buyers may, at their discretion, modify the terms of the Framework and any Call-off Contracts to reflect that buyer’s specific needs.

In each Lot, CCS reserves the right to award a framework to any bidder whose final score is within 1% of the last awarded position.

Minimum standards of reliability:

CCS may also assess whether the selection criteria (in respect of III.1.3 Technical and professional ability), as set out in the procurement documents, is met on request from a buyer prior to the proposed conclusion of a call-off contract with a value in excess of 20 000 000 GBP.

Registering for access:

This procurement will be managed electronically via the eSourcing suite. This will be the route for sharing all information and communicating with bidders. If you have recently registered on the eSourcing suite for another CCS procurement you can use the same account for this new procurement. If not, you will first need to register your organisation on the portal.

Use the following link for information on how register and use the eSourcing tool: https://www.gov.uk/government/publications/esourcing-tool-guidance-for-suppliers

For assistance please contact the eSourcing Help desk operated by email at eEnablement@crowncommercial.gov.uk or call 0345 410 2222.

six.4) Procedures for review

six.4.1) Review body

The Minister for the Cabinet Office acting through Crown Commercial Service

9th Floor, The Capital, Old Hall Street

Liverpool

L3 9PP

Email

supplier@crowncommercial.gov.uk

Telephone

+44 3454102222

Country

United Kingdom

Internet address

https://www.gov.uk/ccs