Section one: Contracting authority
one.1) Name and addresses
Caledonia Housing Association
Suite 4 Saltire House, 3 Whitefriars Crescent
Perth
PH2 0PA
Contact
Samuel Zachariah
Telephone
+44 7732495034
Country
United Kingdom
NUTS code
UKM - Scotland
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA17204
one.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge, at
https://www.publiccontractsscotland.gov.uk/
Additional information can be obtained from the above-mentioned address
Tenders or requests to participate must be submitted electronically via
https://www.publiccontractsscotland.gov.uk/
one.4) Type of the contracting authority
Body governed by public law
one.5) Main activity
Housing and community amenities
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
Provision of External Audit Services
Reference number
16JUN25
two.1.2) Main CPV code
- 79212300 - Statutory audit services
two.1.3) Type of contract
Services
two.1.4) Short description
Caledonia Housing Association Group, comprising Caledonia and its subsidiary, Cordale Housing Association, is one of Scotland’s leading Registered Social Landlords. The Group owns and manages approximately 6,000 homes across Tayside, Fife, the Highlands, East and West Dunbartonshire, and North Lanarkshire.
We are seeking to appoint a suitably qualified external auditor for an initial three-year term, with the option to extend for a further two years, subject to satisfactory performance.
two.1.5) Estimated total value
Value excluding VAT: £300,000
two.1.6) Information about lots
This contract is divided into lots: No
two.2) Description
two.2.2) Additional CPV code(s)
- 79212300 - Statutory audit services
- 79212200 - Internal audit services
- 79212100 - Financial auditing services
- 79212000 - Auditing services
- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement
Caledonia Housing Association Group is seeking to appoint a suitably qualified external auditor to deliver statutory audit services and other ad hoc services.
The appointed auditor will be responsible for auditing the Group’s annual financial statements and providing related advisory services, including technical guidance on accounting standards, taxation, and legislative changes. The auditor will also liaise with internal auditors and support the Executive Management Team and Audit & Risk Management Committee as required.
This procurement will follow the open procedure, and full details are provided in the Invitation to Tender (ITT) and associated documentation, including the online Single Procurement Document (SPD).
two.2.5) Award criteria
Quality criterion - Name: Technical / Weighting: 60
Quality criterion - Name: Sustainability / Weighting: 20
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
24 months optional extension available subject to satisfactory performance
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
The bidder must provide proof of enrolment in a relevant professional register, confirming their status as Registered or Statutory Auditors under Companies Act 2006.
three.1.2) Economic and financial standing
List and brief description of selection criteria
Bidders must submit their annual turnover for the last two financial years (including that of any parent company).
Minimum level(s) of standards possibly required
The minimum required turnover for eligibility is 120,000 GBP, based on the most recent full year of accounts.
three.2) Conditions related to the contract
three.2.1) Information about a particular profession
Execution of the service is reserved to a particular profession
Reference to the relevant law, regulation or administrative provision
Execution of external audit services is restricted under the Companies Act 2006, Part 42, which requires that statutory audits be carried out by individuals or firms that are registered as statutory auditors and authorised by a Recognised Supervisory Body (RSB), as defined by the Financial Reporting Council (FRC) and the Statutory Auditors and Third Country Auditors Regulations 2016.
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.2.2) Time limit for receipt of tenders or requests to participate
Date
17 July 2025
Local time
5:00pm
four.2.4) Languages in which tenders or requests to participate may be submitted
English
four.2.7) Conditions for opening of tenders
Date
18 July 2025
Local time
9:00am
Section six. Complementary information
six.1) Information about recurrence
This is a recurrent procurement: Yes
Estimated timing for further notices to be published: After 5 years
six.2) Information about electronic workflows
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=801793.
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.
Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
A summary of the expected community benefits has been provided as follows:
Community Benefits are a core requirement of this Contract and will be evaluated as part of the quality assessment. Commitments made in the Tender will be monitored and must be measurable, achievable, and additional to the core services. Where offered, Community Benefits must be measurable and in addition to fulfilling the Services set out in the Specification. For the avoidance of doubt, delivery of Community Benefits measures should not be included in the cost of delivering the Services.
(SC Ref:801793)
Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=801793
six.4) Procedures for review
six.4.1) Review body
Perth Sheriff Court and Justice of the Peace Court
County Bldg, Tay St
Perth
PH2 8NL
Country
United Kingdom