Audit of the Statutory Accounts of ScotRail Trains Limited

Concepts

• auditing services
• glasgow
• financial auditing
• scotrail trains limited
• rm6188 - audit and assurance service
• audit
• accounts
• scotrail
• trains
• assurance

Location

Glasgow

Description

This 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.

Total Quantity or Scope

This is the award of a contract is for the audit of the statutory accounts of ScotRail Trains Limited. … This service is being procured through the Crown Commercial Services framework RM6188 - Audit and Assurance Service (A&AS) - Lot 1 Internal Audit and Assurance

Award Detail

CPV Codes

• 79212000 - Auditing services
• 79212100 - Financial auditing services

Indicators

Legal 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.

Other Information

(SC Ref:812667)