Section one: Contracting authority
one.1) Name and addresses
SRUC
Peter Wilson Building , Kings Buildings West Mains Road
Edinburgh
EH9 3JG
Telephone
+44 1315354000
Fax
+44 1315354000
Country
United Kingdom
NUTS code
UKM75 - Edinburgh, City of
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00021
one.2) Information about joint procurement
The contract is awarded by a central purchasing body
one.3) Communication
Access to the procurement documents is restricted. Further information can be obtained at
www.publiccontractsscotland.gov.uk
Additional information can be obtained from the above-mentioned address
Tenders or requests to participate must be submitted electronically via
www.publiccontractsscotland.gov.uk
one.4) Type of the contracting authority
Other type
Higher Education, Further Education, Research and Consultancy
one.5) Main activity
Other activity
Higher Education, Further Education, Research and Consultancy
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
External Audit Services
Reference number
27301
two.1.2) Main CPV code
- 79210000 - Accounting and auditing services
two.1.3) Type of contract
Services
two.1.4) Short description
SRUC is a distinctive tertiary education institution with a national mission to support Scotland’s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.
SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:
1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;
2. Provide an opinion, where required, to be included in the independent auditor’s report to the SRUC Board regarding SRUC’s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;
3. Provide reports (including the auditor’s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.
Full details can be found in Schedule 2 of the attached Invitation to Tender document.
It is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.
two.1.5) Estimated total value
Value excluding VAT: £450,000
two.1.6) Information about lots
This contract is divided into lots: No
two.2) Description
two.2.2) Additional CPV code(s)
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
two.2.3) Place of performance
NUTS codes
- UKM75 - Edinburgh, City of
Main site or place of performance
SRUC, West Mains Road, Edinburgh, EH9 3JG
two.2.4) Description of the procurement
Full details can be found in Schedule 2 of the attached Invitation to Tender document.
two.2.5) Award criteria
Quality criterion - Name: 1. Organisational Experience and Contract Management / Weighting: 10
Quality criterion - Name: 2. Contract Proposal / Weighting: 20
Quality criterion - Name: 3. Supplier Delivery Team / Weighting: 10
Quality criterion - Name: 4. Independence, Ethics, and Regulatory Compliance / Weighting: 10
Quality criterion - Name: 5. Added value, Sector insights, and Continuous Improvement / Weighting: 10
Quality criterion - Name: 6. Equality, Diversity and Inclusivity / Weighting: 5
Quality criterion - Name: 7. Short List Interview / Weighting: 15
Price - Weighting: 20
two.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
36
This contract is subject to renewal
Yes
Description of renewals
The contract will commence on or around 13 April 2026 for a period of 36 months, with the possibility of two extensions of 12 months by mutual agreement, unless the contract is terminated earlier, in accordance with the provisions of the Terms and Conditions of Contract as noted in Schedule 9 of this tender.
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
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
Each Tenderer must complete and submit along with their tender the Single Procurement Document (Scotland) (SPD). The SPD sets Minimum Standards that suppliers must achieve. Within each submitted SPD response, Tenderers should note the following selection criteria:
That their insurance cover meets the following levels:
- Employer’s Compulsory Liability Insurance (GBP 10 million)
- Professional Indemnity Insurance (GBP 5 million)
- Public Liability Insurance (GBP 10 million)
SPD submissions will be evaluated on a pass / fail basis. Only those suppliers that have passed the SPD will have their tender submission evaluated.
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.1.8) 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: 2026/S 000-006751
four.2.2) Time limit for receipt of tenders or requests to participate
Date
17 March 2026
Local time
12:00pm
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
Duration in months: 9 (from the date stated for receipt of tender)
four.2.7) Conditions for opening of tenders
Date
17 March 2026
Local time
12:30pm
Section six. Complementary information
six.1) Information about recurrence
This is a recurrent procurement: Yes
Estimated timing for further notices to be published: Every 3 to 5 years
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
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=823566.
The 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.
Suppliers 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.
(SC Ref:823566)
Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=823566
six.4) Procedures for review
six.4.1) Review body
The Sheriff Court
Edinburgh
Country
United Kingdom