Source: https://tendernation.io/opportunities/01a13bbc-002e-7374-950c-8feb3673a117/research-services-into-the-use-of-artificial-intelligence-and-other-disruptive-t awarded GB open procedure Suitable for SMEs # Research Services into the use of artificial intelligence and other disruptive technologies in corporate reporting [The Financial Reporting Council Limited](https://tendernation.io/buyers/the-financial-reporting-council-limited) Estimated value £65,000 Published 11 Nov 2025 Deadline Closed 8 Jul 2025 ## Who can bid - Buyer says suitable for SMEs The buyer ticked “suitable for SMEs” on the notice. Anyone can still bid. - Buyer says suitable for VCSEs The buyer ticked “suitable for voluntary, community and social enterprises” on the notice. - Below-threshold contract Buyers cannot shortlist bidders on suitability before tenders are in, so everyone gets to submit a bid (except some larger works contracts). [Procurement Act 2023, section 85](https://www.legislation.gov.uk/ukpga/2023/54/section/85) - Open procedure Anyone can submit a full tender; there is no shortlisting stage. [More contracts for small businesses and VCSEs](https://tendernation.io/opportunities/for-small-businesses) ## About this tender The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries and sets the UK's Corporate Governance and Stewardship Codes. As the Competent Authority for audit in the UK, we set auditing and ethical standards and monitor and enforce audit quality. The purpose of the FRC is to serve the public interest and support UK economic growth by upholding high standards of corporate governance, corporate reporting, audit and actuarial work. Companies are using artificial intelligence (AI) and other disruptive technologies within their business operations. However, there is currently a limited understanding of, and evidence on, their use of AI and other disruptive technologies in the production of narrative/financial information in corporate reports ('corporate reporting'). The FRC is seeking research services into the use of artificial intelligence and other disruptive technologies in corporate reporting. This research project will gather evidence about the use of AI and other disruptive technologies in corporate reporting to inform FRC regulatory practice and policy. The research project will answer the following research questions: (1). What specific AI and other disruptive technologies are most commonly used in corporate reporting, and how are they being used? (2). How is the use of AI and other disruptive technologies in corporate reporting influencing changes to governance and audit processes? (3). How do companies believe their stakeholders perceive the reliability and transparency of corporate reports prepared with the use of AI? The research population will be companies that meet the UK Public Interest Entity (PIE) definition, i.e. those with transferable securities listed on a UK-regulated market, credit institutions, and insurance undertakings, and their finance and corporate reporting teams. Read full description ## CPV classification Research and development services and related consultancy services Source Find a Tender (UK) · Notice ocds-h6vhtk-0527c3-2025-11-11T10:40:32Z [View official notice](https://www.find-tender.service.gov.uk/Notice/ocds-h6vhtk-0527c3-2025-11-11T10:40:32Z) Never miss a tender like this again Get AI summaries, deadline alerts and a bid pipeline for tenders matched to your business. Free to start. 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