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One or more suppliers on this contract have also made political donations. See supplier details below.
The Authority was seeking Contractor(s) for the provision of Audit and Tax Services to the higher education (HE) institutions and further education (FE) institutions, of Scotland, the NHS National Procurement in Scotland (and their members and affiliated bodies), Scotland Excel (and their members and affiliated bodies), and Scottish Government bodies including:
Care Inspectorate/Scottish Social Services Council
Childrens Hearings Scotland
Crown Estate Scotland
Highlands and Islands Enterprise
Historic Environment Scotland
Jobs & Business Glasgow
National Library of Scotland
NatureScot
Royal Botanic Gardens Edinburgh
SASA
Scottish Childrens Reporters Administration
Scottish Fire and Rescue Service
SportScotland
| Supplier | Identifier | Award Value | Lots Won | Cross-References |
|---|---|---|---|---|
| Anderson Anderson & Brown LLP | - | - | 7 lots External Audit 25M - 75M GBP - Purchaser body annual turnover value · External Audit 75M - 200M GBP - Purchaser body annual turnover value · External Audit >200M GBP - Purchaser body annual turnover value · External Audit <25M GBP - Purchaser body annual turnover value · Grant Audits · Tax Services – UK and International all taxes · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | - |
| Armstrong Watson | OC415608 | - | 1 lot External Audit <25M GBP - Purchaser body annual turnover value | - |
| Azets Holdings Limited | 06365189 | - | 2 lots Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit <25M GBP - Purchaser body annual turnover value | - |
| BDO LLP | OC305127 | - | 7 lots Internal Audit 75M - 200M GBP - Purchaser body annual turnover value · Internal Audit >200M GBP - Purchaser body annual turnover value · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit <25M GBP - Purchaser body annual turnover value · Grant Audits · Tax Services – UK all taxes · Tax Services – UK and International all taxes | - |
| Chiene + Tait LLP | SO303744 | - | 4 lots External Audit 25M - 75M GBP - Purchaser body annual turnover value · External Audit <25M GBP - Purchaser body annual turnover value · Grant Audits · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | - |
| Ernst & Young LLP (EY) | OC300001 | - | 1 lot Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | DONOR£493K across 25 donations To: Labour Party, Conservative and Unionist Party |
| Grant Thornton UK LLP | OC307742 | - | 4 lots Grant Audits · Tax Services – UK all taxes · Tax Services – UK and International all taxes · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | DONOR£97K across 14 donations To: Labour Party, Conservative and Unionist Party |
| Henderson Loggie | SO301630 | - | 8 lots Internal Audit 75M - 200M GBP - Purchaser body annual turnover value · Internal Audit >200M GBP - Purchaser body annual turnover value · External Audit 25M - 75M GBP - Purchaser body annual turnover value · External Audit 75M - 200M GBP - Purchaser body annual turnover value · External Audit >200M GBP - Purchaser body annual turnover value · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit <25M GBP - Purchaser body annual turnover value · Grant Audits | - |
| KPMG | OC301540 | - | 7 lots Internal Audit 75M - 200M GBP - Purchaser body annual turnover value · Internal Audit >200M GBP - Purchaser body annual turnover value · External Audit 75M - 200M GBP - Purchaser body annual turnover value · External Audit >200M GBP - Purchaser body annual turnover value · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Tax Services – UK all taxes · Tax Services – UK and International all taxes | DONOR£1.98M across 117 donations To: Conservative and Unionist Party, Labour Party, Liberal Democrats FORMER MP Mr Charles Clarke— Employment and earnings (former) Sir Oliver Letwin— Donations and other support (including loans) for activities as an MP (former) Mr Stephen Dorrell— Employment and earnings (former) |
| PricewaterhouseCoopers | OC303525 | - | 6 lots Internal Audit 75M - 200M GBP - Purchaser body annual turnover value · Internal Audit >200M GBP - Purchaser body annual turnover value · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit <25M GBP - Purchaser body annual turnover value · Tax Services – UK all taxes · Tax Services – UK and International all taxes | DONOR£3.38M across 100 donations To: Labour Party, Liberal Democrats, Conservative and Unionist Party +7 more MP LINK |
| RSM UK Audit LLP | OC325350 | - | 5 lots External Audit 25M - 75M GBP - Purchaser body annual turnover value · External Audit 75M - 200M GBP - Purchaser body annual turnover value · External Audit >200M GBP - Purchaser body annual turnover value · External Audit <25M GBP - Purchaser body annual turnover value · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | - |
| RSM UK Tax and Accounting Limited | 06677561 | - | 3 lots Tax Services – UK all taxes · Tax Services – UK and International all taxes · Internal Audit 75M - 200M GBP - Purchaser body annual turnover value | - |
| Wbg Services LLP | SO301911 | - | 6 lots Internal Audit 75M - 200M GBP - Purchaser body annual turnover value · Internal Audit >200M GBP - Purchaser body annual turnover value · External Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit 25M - 75M GBP - Purchaser body annual turnover value · Internal Audit <25M GBP - Purchaser body annual turnover value · External Audit <25M GBP - Purchaser body annual turnover value | - |
This procurement was divided into 11 lots, each awarded separately. 73 bids were received in total.
| Lot | Value | Bids Received | Awarded To | Status |
|---|---|---|---|---|
| Lot 10 Tax Services – UK all taxes 1,080 days (≈3 yrs) | £400,000 initial term | 10 | BDO LLP Grant Thornton UK LLP RSM UK Tax and Accounting Limited KPMG PricewaterhouseCoopers | complete |
| Lot 11 Tax Services – UK and International all taxes 1,080 days (≈3 yrs) | £400,000 initial term | 10 | Anderson Anderson & Brown LLP BDO LLP Grant Thornton UK LLP RSM UK Tax and Accounting Limited KPMG PricewaterhouseCoopers | complete |
| Lot 1 Internal Audit <25M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £400,000 initial term | 5 | Azets Holdings Limited BDO LLP Henderson Loggie PricewaterhouseCoopers Wbg Services LLP | complete |
| Lot 2 Internal Audit 25M - 75M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £1,000,000 initial term | 6 | Azets Holdings Limited BDO LLP Henderson Loggie KPMG PricewaterhouseCoopers Wbg Services LLP | complete |
| Lot 3 Internal Audit 75M - 200M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £2,000,000 initial term | 7 | BDO LLP Henderson Loggie KPMG PricewaterhouseCoopers Wbg Services LLP Anderson Anderson & Brown LLP RSM UK Audit LLP Ernst & Young LLP (EY) RSM UK Tax and Accounting Limited Grant Thornton UK LLP Chiene + Tait LLP | complete |
| Lot 4 Internal Audit >200M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £1,000,000 initial term | 7 | BDO LLP Henderson Loggie KPMG PricewaterhouseCoopers Wbg Services LLP | complete |
| Lot 5 External Audit <25M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £400,000 initial term | 5 | Anderson Anderson & Brown LLP Armstrong Watson Chiene + Tait LLP RSM UK Audit LLP Wbg Services LLP | complete |
| Lot 6 External Audit 25M - 75M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £1,000,000 initial term | 7 | Anderson Anderson & Brown LLP Chiene + Tait LLP Henderson Loggie RSM UK Audit LLP Wbg Services LLP | complete |
| Lot 7 External Audit 75M - 200M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £1,000,000 initial term | 5 | Anderson Anderson & Brown LLP Henderson Loggie RSM UK Audit LLP KPMG | complete |
| Lot 9 Grant Audits 1,080 days (≈3 yrs) | £400,000 initial term | 6 | Anderson Anderson & Brown LLP BDO LLP Chiene + Tait LLP Grant Thornton UK LLP Henderson Loggie | complete |
| Lot 8 External Audit >200M GBP - Purchaser body annual turnover value 1,080 days (≈3 yrs) | £1,000,000 initial term | 5 | Anderson Anderson & Brown LLP Henderson Loggie RSM UK Audit LLP KPMG | complete |
Weightings from the notice, applied to every lot.
Government spending data: These suppliers have received £2,472,134,446 in 30,014 payments (over £25k) from Department for Transport, Ministry of Defence, NHS England, Metropolitan Police, HMRC and 113 more public bodies (2010-04-01 to 2026-08-27).
Published by the buyer on this notice. Check the original notice — details change and are not updated here.