CPT_26_32 Audit and Accounting Information

The National Audit Office (NAO) intends to procure an online subscription service that provides authoritative, current audit, accounting and financial-reporting information to support technical research, professional judgement and consistent audit delivery. The service is expected to support approximately 600 users across the Financial Audit Service Line. The required service is expected to include:

• comprehensive access to relevant audit, accounting and financial-reporting standards, guidance, commentary and technical updates;

• coverage of UK GAAP, IFRS, international auditing standards, corporate reporting requirements and relevant sustainability reporting standards;

• prompt updates reflecting changes to standards, legislation, regulation and guidance;

• effective online research functionality, including search, filtering, linking and document access;

• an organisation-wide licensing model that supports the required user population without avoidable access barriers;

• secure online or SaaS delivery compatible with the NAO's technology environment;

• implementation support, user guidance, training and ongoing customer support; and

• clear information about any AI-enabled functionality, controls, limitations, data use, optionality and pricing. The anticipated contract term is three years, with two optional one-year extensions. The estimated maximum value is £600,000 including VAT over the full potential five-year term. The final scope, commercial model, contract value and procurement documents will be informed by market engagement and the subsequent competitive procurement exercise. This notice does not constitute a call for competition or a commitment to procure.