CPT_25_03 Specialist Audit Services Framework
Reference ocds-h6vhtk-04e914 · National Audit Office
Awarded to DELOITTE LLP and 6 others.
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Amounts and figures
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.
Lots (5)
| Lot | Description | CPV code | Amount |
|---|---|---|---|
| 1 | Lot 1 | 79210000 Accounting and auditing services | — |
| 2 | Lot 2 | 79210000 Accounting and auditing services | — |
| 3 | Lot 3 | 79210000 Accounting and auditing services | — |
| 4 | Lot 4 | 79210000 Accounting and auditing services | — |
| 5 | Lot 5 | 79210000 Accounting and auditing services | — |
Awards
| Lot | Awarded to | Amount | Date |
|---|---|---|---|
| 1 | PRICEWATERHOUSECOOPERS LLP | £4,000,000 | 31 October 2025 |
| 2 | DELOITTE LLP | £4,000,000 | 31 October 2025 |
| 2 | KPMG LLP | — | 31 October 2025 |
| 2 | GRANT THORNTON UK LLP | — | 31 October 2025 |
| 3 | Ernst & Young LLP | £3,666,667 | 31 October 2025 |
| 3 | KPMG LLP | — | 31 October 2025 |
| 3 | AZETS PS LIMITED | — | 31 October 2025 |
| 3 | GRANT THORNTON UK LLP | — | 31 October 2025 |
| 4 | Ernst & Young LLP | £3,333,333 | 31 October 2025 |
| 5 | PRICEWATERHOUSECOOPERS LLP | £2,500,000 | 31 October 2025 |
Official publications
| Medium | Reference | Date |
|---|---|---|
| FTS | 070619-2025 | 3 November 2025 |
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