Audit and Tax Services
Framework Description
APUC's Audit and Tax Services framework gives universities and colleges a route to appoint internal auditors, external auditors, grant auditors and tax advisers. It has 11 lots, with internal and external audit each split into four bands by the buying institution's annual turnover. The framework runs to 28 February 2027, with an option to extend by 12 months to 28 February 2028.
Context & Use Case
Audit committees and finance directors at APUC member institutions use it when an audit appointment is due for rotation or when research funders require grant audits. The tax lots cover UK-only and UK-plus-international work, which suits institutions with overseas students, staff or activity. The turnover bands mean a small college and a large research university buy through different lots.
Scope of Services
Internal audit: four lots by institution turnover (under £25m, £25m to £75m, £75m to £200m, over £200m) External audit: four lots by the same turnover bands Grant audits Tax services: UK, all taxes Tax services: UK and international, all taxes
Lots
Internal Audit <25M GBP - Purchaser body annual turnover value; Internal Audit 25M - 75M GBP - Purchaser body annual turnover value; Internal Audit 75M - 200M GBP - Purchaser body annual turnover value; Internal Audit >200M GBP - Purchaser body annual turnover value; External Audit <25M GBP - Purchaser body annual turnover value; External Audit 25M - 75M GBP - Purchaser body annual turnover value; External Audit 75M - 200M GBP - Purchaser body annual turnover value; External Audit >200M GBP - Purchaser body annual turnover value; Grant Audits; Tax Services – UK all taxes; Tax Services – UK and International all taxes
Who Can Apply
Suits audit firms, internal audit providers and tax advisers with education or public sector experience; smaller firms may suit the lower turnover bands. Applications for this framework are closed, so firms not already appointed cannot join until APUC re-tenders it, likely before 28 February 2027, or 2028 if extended.
Buyer Benefits
Appointing an auditor is a governance decision that boards need to be able to defend. Using a framework where firms' qualifications and experience have already been assessed gives audit committees that assurance, and banding by turnover means suppliers were tested against institutions of a similar size. A separate grant audit lot helps research offices meet funder deadlines without a separate tender.
Next Steps
If you are appointed, prepare for mini-competitions as external audit contracts come up for rotation. If not, monitor APUC's pipeline and Public Contracts Scotland (original notice JUL510439) for the replacement, which could appear within months if the extension is not taken. Decide which turnover bands and tax lots to target and gather relevant sector references now.
How Athena Can Help
Professional services frameworks are usually won on team quality, methodology and price. For appointed firms, Athena's help with bid writing sharpens proposals for individual audit and tax call-offs, with win themes that reflect what audit committees value.
Ahead of the re-tender, we can identify which turnover bands suit you and prepare the application through our framework registration service. Our public sector bid advice also covers fee modelling, so day rates and fixed fees win without undercutting your margin.
