Scope
Reference
CPT_25_03
Description
The National Audit Office (NAO), the UK's independent public spending watchdog, is establishing a Specialist Audit and Assurance Services Framework to support the delivery of high-quality financial audits across the public sector.
The framework will enable the NAO to access specialist expertise in areas critical to audit quality and resilience, fostering collaboration with leading firms to enhance financial reporting and accountability to Parliament.
The framework is divided into five lots:
Lot 1 - Pensions
Lot 2 - Property
Lot 3 - Digital
Lot 4 - Tax
Lot 5 - Financial Instruments
Up to four suppliers will be appointed per lot. The framework will run for four years, from Monday 8 December 2025 to Friday 7 December 2029, with an estimated total value of £21 million (inclusive of VAT).
This figure includes contingency and potential additional services beyond the core specialist audit scope.
Commercial tool
Establishes a framework
Lot 1. Pensions
Description
We are seeking to award a place up to a maximum of 4 suppliers for Lot 1 Pensions and the suppliers will be expected to deliver Pension related external audits to NAO clients.The estimated value for this lot will be up to £4.8m inclusive of VAT.
Lot 2. Property
Description
We are seeking to award a place up to a maximum of 4 suppliers for Lot 2 Property and the suppliers will be expected to deliver Property related external audits to NAO clients.The estimated value for this lot will be up to £4.8m inclusive of VAT
Lot 3. Digital
Description
We are seeking to award a place up to a maximum of 4 suppliers for Lot 3 Digital and the suppliers will be expected to deliver Digital related external audits to NAO clients.The estimated value for this lot will be up to £4.4m inclusive of VAT
Lot 4. Tax
Description
We are seeking to award a place up to a maximum of 4 suppliers for Lot 4 Tax and the suppliers will be expected to deliver Tax related external audits to NAO clients.The estimated value for this lot will be up to £4m inclusive of VAT
Lot 5. Financial Instruments
Description
We are seeking to award a place up to a maximum of 4 suppliers for Lot 5 Financial Instruments and the suppliers will be expected to deliver Financial Instruments related external audits to NAO clients.The estimated value for this lot will be up to £3m inclusive of VAT
Contract 1. Lot 1 - Pensions
Lots
Lot 1. Pensions
Suppliers (4)
Contract value
- £4,000,000 excluding VAT
- £4,800,000 including VAT
Framework lot values may be shared with other lots
Above the relevant threshold
Award decision date
31 October 2025
Date assessment summaries were sent to tenderers
3 November 2025
Standstill period
- End: 12 November 2025
- 8 working days
Earliest date the contract will be signed
26 November 2025
Contract dates (estimated)
- 8 December 2025 to 7 December 2029
- 4 years
Main procurement category
Services
CPV classifications
- 79210000 - Accounting and auditing services
Contract locations
- UK - United Kingdom
Contract 2. Lot 2 - Property
Lots
Lot 2. Property
Suppliers (4)
Contract value
- £4,000,000 excluding VAT
- £4,800,000 including VAT
Framework lot values may be shared with other lots
Above the relevant threshold
Award decision date
31 October 2025
Date assessment summaries were sent to tenderers
3 November 2025
Standstill period
- End: 12 November 2025
- 8 working days
Earliest date the contract will be signed
26 November 2025
Contract dates (estimated)
- 8 December 2025 to 7 December 2029
- 4 years
Main procurement category
Services
CPV classifications
- 79210000 - Accounting and auditing services
Contract locations
- UK - United Kingdom
Contract 3. Lot 3 - Digital
Lots
Lot 3. Digital
Suppliers (4)
Contract value
- £3,666,666.67 excluding VAT
- £4,400,000 including VAT
Framework lot values may be shared with other lots
Above the relevant threshold
Award decision date
31 October 2025
Date assessment summaries were sent to tenderers
3 November 2025
Standstill period
- End: 12 November 2025
- 8 working days
Earliest date the contract will be signed
26 November 2025
Contract dates (estimated)
- 8 December 2025 to 7 December 2029
- 4 years
Main procurement category
Services
CPV classifications
- 79210000 - Accounting and auditing services
Contract locations
- UK - United Kingdom
Contract 4. Lot 4 - Tax
Lots
Lot 4. Tax
Suppliers (4)
Contract value
- £3,333,333.33 excluding VAT
- £4,000,000 including VAT
Framework lot values may be shared with other lots
Above the relevant threshold
Award decision date
31 October 2025
Date assessment summaries were sent to tenderers
3 November 2025
Standstill period
- End: 12 November 2025
- 8 working days
Earliest date the contract will be signed
26 November 2025
Contract dates (estimated)
- 8 December 2025 to 7 December 2029
- 4 years
Main procurement category
Services
CPV classifications
- 79210000 - Accounting and auditing services
Contract locations
- UK - United Kingdom
Contract 5. Lot 5 - Financial Instruments
Lots
Lot 5. Financial Instruments
Suppliers (4)
Contract value
- £2,500,000 excluding VAT
- £3,000,000 including VAT
Framework lot values may be shared with other lots
Above the relevant threshold
Award decision date
31 October 2025
Date assessment summaries were sent to tenderers
3 November 2025
Standstill period
- End: 12 November 2025
- 8 working days
Earliest date the contract will be signed
26 November 2025
Contract dates (estimated)
- 8 December 2025 to 7 December 2029
- 4 years
Main procurement category
Services
CPV classifications
- 79210000 - Accounting and auditing services
Contract locations
- UK - United Kingdom
Information about tenders
Lot 1. Pensions
- 5 tenders received
- 4 tenders assessed in the final stage:
- 0 submitted by small and medium-sized enterprises (SME)
- 0 submitted by voluntary, community and social enterprises (VCSE)
- 4 suppliers awarded contracts
- 0 suppliers unsuccessful (details included for contracts over £5 million)
Lot 2. Property
- 6 tenders received
- 4 tenders assessed in the final stage:
- 0 submitted by small and medium-sized enterprises (SME)
- 0 submitted by voluntary, community and social enterprises (VCSE)
- 4 suppliers awarded contracts
- 0 suppliers unsuccessful (details included for contracts over £5 million)
Lot 3. Digital
- 8 tenders received
- 4 tenders assessed in the final stage:
- 1 submitted by small and medium-sized enterprises (SME)
- 0 submitted by voluntary, community and social enterprises (VCSE)
- 4 suppliers awarded contracts
- 0 suppliers unsuccessful (details included for contracts over £5 million)
Lot 4. Tax
- 8 tenders received
- 7 tenders assessed in the final stage:
- 1 submitted by small and medium-sized enterprises (SME)
- 0 submitted by voluntary, community and social enterprises (VCSE)
- 4 suppliers awarded contracts
- 3 suppliers unsuccessful (details included for contracts over £5 million)
Lot 5. Financial Instruments
- 7 tenders received
- 6 tenders assessed in the final stage:
- 0 submitted by small and medium-sized enterprises (SME)
- 0 submitted by voluntary, community and social enterprises (VCSE)
- 4 suppliers awarded contracts
- 2 suppliers unsuccessful (details included for contracts over £5 million)
Procedure
Procedure type
Open procedure
Suppliers
AZETS PS LIMITED
- Companies House: 05661107
- Public Procurement Organisation Number: PYVL-4158-BRNY
2nd Floor Regis House, 45 King William Street
London
EC4R 9AN
United Kingdom
Email: Tenders.Tasks@azets.co.uk
Website: https://www.azets.com/en-uk
Region: UKI31 - Camden and City of London
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 3. Lot 3 - Digital
DELOITTE LLP
- Companies House: OC303675
- Public Procurement Organisation Number: PQZJ-4654-XTJY
1 New Street Square
London
EC4A 3HQ
United Kingdom
Region: UKI31 - Camden and City of London
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 1. Lot 1 - Pensions
Contract 2. Lot 2 - Property
Contract 4. Lot 4 - Tax
Contract 5. Lot 5 - Financial Instruments
ERNST & YOUNG LLP
- Companies House: OC300001
- Public Procurement Organisation Number: PMLW-7292-ZXTL
1 More London Place
London
SE1 2AF
United Kingdom
Email: eytenders@uk.ey.com
Website: https://www.ey.com/en_uk
Region: UKI44 - Lewisham and Southwark
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 2. Lot 2 - Property
Contract 3. Lot 3 - Digital
Contract 4. Lot 4 - Tax
FORVIS MAZARS LLP
- Companies House: OC308299
- Public Procurement Organisation Number: PNCL-5949-VHVD
30 Old Bailey
London
EC4M 7AU
United Kingdom
Email: pstenders@mazars.co.uk
Region: UKI31 - Camden and City of London
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 5. Lot 5 - Financial Instruments
GRANT THORNTON UK LLP
- Companies House: OC307742
- Public Procurement Organisation Number: PVBL-2249-QHWW
8 Finsbury Circus
London
EC2M 7EA
United Kingdom
Email: publicsector.bids@uk.gt.com
Website: http://www.grantthornton.co.uk
Region: UKI31 - Camden and City of London
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 1. Lot 1 - Pensions
Contract 2. Lot 2 - Property
Contract 3. Lot 3 - Digital
Contract 4. Lot 4 - Tax
Contract 5. Lot 5 - Financial Instruments
KPMG LLP
- Companies House: OC301540
- Public Procurement Organisation Number: PMGV-6254-LTTL
15 Canada Square
London
E14 5GL
United Kingdom
Email: psopportunities@kpmg.co.uk
Website: http://KPMG.CO.UK
Region: UKI42 - Tower Hamlets
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 1. Lot 1 - Pensions
Contract 2. Lot 2 - Property
Contract 3. Lot 3 - Digital
PRICEWATERHOUSECOOPERS LLP
- Companies House: OC303525
- Public Procurement Organisation Number: PWXM-5926-GWLN
1 Embankment Place
London
WC2N 6RH
United Kingdom
Email: uk_tender_tracker@pwc.com
Website: http://www.pwc.co.uk
Region: UKI32 - Westminster
Small or medium-sized enterprise (SME): No
Voluntary, community or social enterprise (VCSE): No
Supported employment provider: No
Public service mutual: No
Contract 1. Lot 1 - Pensions
Contract 4. Lot 4 - Tax
Contract 5. Lot 5 - Financial Instruments
Contracting authority
National Audit Office
- Public Procurement Organisation Number: PBHM-8926-YDNL
157-197 Buckingham Palace Road
London
SW1W 9SP
United Kingdom
Email: NAO.Procurement@nao.org.uk
Region: UKI32 - Westminster
Organisation type: Public authority - central government