Official UK procurement notice
Audit of the Statutory Accounts of ScotRail Trains Limited
Authority: ScotRail Trains Limited
What is being bought
Published requirement descriptionThis is a contract award notice for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023.
CPV: Auditing services · Financial auditing services
The lotProcurement structure
single lot · no lot value publishedLot #1This is the award of a contract is for the audit of the statutory accounts of ScotRail…Awarded
This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. For year 1 this is for year ending 31st March 2023 and the accounts will aim to be signed off by 31st July 2023. This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance
Procedure terms & legal framework
From the official record · publisher note attached- Procedure method
- Award procedure without prior publication of a call for competition
- Legal basis
- CELEX · 32014L0025 Utilities Contracts Regulations 2016 (Directive 2014/25/EU)
- Procurement category
- Services
- Notice status
- Awarded without competition
- Procurement threshold
- Unspecified in notice
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Direct award (no call for competition)
- GPA / WTO covered
- Yes (GPA)
- Recurring procurement
- Unspecified in notice
- First published
- 12 Dec 2022, 14:41 GMT
- Last source update
- 9 Oct 2025, 13:15 BST
- FTS notice number
2025/S 000-063713- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-038caeFind a Tender
- Why no open competition
- The procurement falls outside the scope of application of the directive
- Published justification
The contract is being awarded through and in compliance with the Crown Commercial Services Framework RM6188 (Lot 1) (the “CCS Framework”). As a result, there is no legal requirement to advertise the contract as the framework has already been advertised. The contract has been awarded directly to Price Waterhouse Coopers (PWC) LLP under the CCS framework which permits a direct award. Audit Scotland were unable to appoint an auditor on behalf of ScotRail, this was explored via their own framework for audit services for the public sector, but due to capacity and availability, no firm could be appointed via this route. ScotRail were then handed over the task of appointing the auditor directly and have selected the CCS framework route for this. Given the type of organisation ScotRail are, PWC are one of only a number of firms on the CCS framework with the knowledge and qualifications to conduct this work for ScotRail. From the number on the framework who could complete this work, PWC were the only ones with the capacity and availability to provide the audit services to ScotRail, it is considered that the direct award under the CCS Framework is permissible in these circumstances.
Publisher note: (SC Ref:812667)
Commercial outcome & contract awards
Published awards, contracts and bid statistics, not a forecastContracting authority & participating public bodies
Dispute resolution & review bodies
- Glasgow Sheriff CourtReview body
Bidders & participating suppliers
1 commercial party on the notice- PwC LLPAwarded supplier
Official documents & specifications
Official links; attachments are not copiedNo document links were published on the notice.