Auditor for Audit Scotland

Tenderers cannot be considered for this contract if, within the duration of the contact, they carry out audits of public bodies on behalf of Audit Scotland, as this would constitute a conflict of interest.

Tenderers are required to be enrolled in the relevant professional or trade registers within the country with which they are established.

Where it is required within a tenderers country of establishment they must confirm which authorisation or memberships of the relevant organisations are required in order to be able to perform this service.

Tenderers will be required to provide one example that demonstrates they have the relevant experience to deliver the auditing services. The example must be for a publicly funded body e.g. government agencies, NDPB’s, Local Authorities, NHS bodies etc.) or publicly regulated organisations such as registered Social Landlords or charities.

On behalf of the SCPA, The SPCB requires tenderers to have a Creditsafe Risk Score of 40 or higher to demonstrate satisfactory financial standing. If a tenderer has a lower credit risk score than 40 on Creditsafe and has the backing of a parent company with a credit risk score of 40 or higher, then the provision of a parent company guarantee will be required prior to the award of any contract. If a tenderer has a lower credit risk score than 40 and cannot provide a parent company guarantee, they must submit evidence to support a stable and improved financial standing with their tender or the tender may be rejected. If no evidence is provided with the tender or the evidence provided is not sufficient to demonstrate a satisfactory financial position to the satisfaction of the SPCB (whose decision in this regard shall be final), then the tender will be rejected and will not be evaluated further.

If a tenderer is not listed on Creditsafe, for whatever reason, then it will be asked to submit equivalent accounts to enable the required assessment of financial standing to be carried out.  If the information provided does not, in the SPCB’s opinion, demonstrate a satisfactory financial position, the bid may be rejected.

In relation to the SPD, tenderers will be required to provide ONE example to demonstrate that they have the relevant experience to deliver the services. This example should be for a publicly funded body such as Government Agencies, NDPB’s, Local Authorities NHS bodies, etc. or publicly regulated organisations such as Registered Social Landlords or Charities. Tenderers should note this question will not be weighted and will be evaluated on a pass/fail basis.

Tenderers will be required to confirm whether they intend to subcontract and , if so, for what proportion of the contract.

Reference to the relevant law, regulation or administrative provision:

Tenderers will be required to confirm that they are eligible for appointment as a company auditor under section 1219(1)(a)(b) of the Companies Act 2006 or a member of a body of accountants established in the United Kingdom.