Source: https://tendernation.io/opportunities/01a13df4-a94d-737a-a32c-791116f5be53/external-audit

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awardedGBopen procedure

# External Audit

[Loreburn Housing Association](https://tendernation.io/buyers/loreburn-housing-association)

Estimated value

Not stated

Published

19 Aug 2026

Deadline

Rolling deadline

## Who can bid

- Open procedure

    Anyone can submit a full tender; there is no shortlisting stage.

## About this tender

1.1. Loreburn Housing Association (LHA), a Registered Social Landlord, is looking for a firm of registered Auditors to carry out its External Audit services for a period of three years from Financial Years 2026/30 onwards, with a potential to extend this for a further 2 years.

1.2. The External Audit service will provide the LHA Management Committee with an independent and objective opinion on the financial statements in accordance with the relevant legal and regulatory requirements and International Standards of Auditing. The audit will also provide the Management Committee with a view on internal controls, governance arrangements, and risk management by measuring and evaluating their effectiveness in supporting LHA’s corporate objectives. In addition, the successful Auditor may be engaged from time to time by LHA to perform ad hoc assignments.

1.3. The external audit firm may also be invited to provide certain management consultancy services as agreed. Applicable daily rates for specialist consultancy staff should be provided. To avoid potential conflicts of interest, the Association wishes to specifically exclude the successful external audit firm from undertaking certain consultancy assignments on their behalf, for example internal audit.

1.4. LHA forms part of the Loreburn Group. There is one associated company of LHA – Dumfries and Galloway Home Limited (DGH) – SC304439. The board of this company also requires the services of a firm of registered Auditors to carry out its External Audit services and Corporate Tax services for a period of three years from Financial Years 2025/26 onwards, with a potential to extend this for a further 2 years and this also forms part of this tender. It is envisaged that the same firm of Auditors will act for both entities.

Read full description

## CPV classification

Auditing servicesFinancial auditing servicesActivity specific environmental auditing servicesFinancial consultancy servicesBusiness analysis consultancy services

Source

Public Contracts Scotland · Notice rls-75-AUG562679

[View official notice ](https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562679)

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