Strengthening public sector assurance: a smarter route to audit services
The Audit and Assurance Services Two framework from Crown Commercial Service gives public sector buyers streamlined access to trusted suppliers across internal audit, external audit, counter-fraud, and independent assurance
The Audit and Assurance Services Two framework from Crown Commercial Service offers central government and wider public sector bodies streamlined access to high-quality audit, counter-fraud, and assurance services. With 51 suppliers across four specialist lots, the agreement supports transparency, resilience, and value for money through flexible procurement and expert support.
Through the Audit and Assurance Services Two framework from Crown Commercial Services, central government and the wider public sector can access cost effective audit and assurance services from a range of suppliers across four specific lots.
The framework offers access to internal audit and assurance services; external audit services; counter fraud and investigation services and other independent assurance services. There are 51 suppliers on the agreement, spread across four lots.
Lot 1
Lot 1 covers internal audit and assurance and contains 35 suppliers. This lot provides services relating to all aspects of internal audit to provide independent and objective assurance and consulting activity on the effectiveness of governance, risk management and controls in line with public sector internal audit standards and other Standards.
Public sector organisations operate under intense scrutiny, with accountability, transparency, and value for money at the E
F heart of their remit. Internal audit and assurance services provide a vital mechanism for strengthening governance and risk management. By offering independent evaluations of internal controls, financial systems, and operational processes, these services help local authorities and public bodies identify inefficiencies, mitigate risks, and improve service delivery. They also support proactive decision-making by flagging emerging issues before they escalate.
Lot 2
Lot 2 is for external audit. It contains 19 suppliers. Lot 2 provides services relating to all aspects of external audits including inspecting documents, re-performing calculations and reviewing and reporting on controls and systems. Statutory audits requested by grant providers are included.
External audit plays a complementary role, offering an objective lens on financial statements and compliance with statutory requirements. For councils, NHS trusts, and other public entities, this scrutiny reinforces public confidence and ensures that taxpayer funds are being used appropriately. External auditors also provide insights into financial resilience, helping organisations navigate budget pressures and long-term sustainability challenges. Their findings often inform strategic planning and policy development, making them a key part of the accountability ecosystem.
Lot 3
Lot 3 offers counter-fraud and investigation services. There are 28 suppliers on this list. The lot provides services relating to proactive counter-fraud work and reactive investigations including forensics. This could include advice on and/or assessment of fraud, bribery and corruption awareness training and changes to legislation, policies and regulations and advice/support on and/or assessment of fraud risk.
Counter fraud and investigation services are increasingly critical in an era of digital transformation and complex funding streams. These services help public bodies detect, prevent, and respond to fraudulent activity, whether it’s procurement fraud, benefit fraud, or cyber-enabled threats. Beyond reactive investigations, they also support cultural change by embedding fraud awareness and prevention strategies across departments. This not only protects public funds but also upholds the integrity of public services and builds trust with communities.
Lot 4
The final lot covers other independent assurance services and contains 40 suppliers. Lot 4 provides services relating to assurance over aspects of organisational, operational and programme performance, benefitting from objective examination and assessment. This could include advice on and assurance over non-financial information which may include but is not limited to strategy, risk and corporate governance and advice on and assurance over KPIs which may include but is not limited to environmental, sustainability or workforce reporting.
Other independent assurance services offer flexible support tailored to sector-specific challenges. Whether it’s assurance over grant funding, project governance, or health and safety compliance, these services provide targeted expertise that complements internal capabilities. For example, independent reviews of major capital programmes or digital transformation initiatives can help ensure delivery against objectives, reduce reputational risk, and support continuous improvement. In short, this agreement offers a suite of tools that help public sector organisations stay resilient, transparent, and future-ready.
Benefits
This new agreement is specifically designed to support public sector organisations in procuring high-quality audit and assurance services. Whether you’re seeking internal audit, external audit, counter fraud, or broader assurance support, the framework offers a streamlined route to trusted providers. With terms and conditions tailored to the audit market, it ensures clarity, compliance, and relevance for public bodies navigating complex governance requirements.
The supplier base is intentionally diverse, ranging from specialist SMEs to large multinational firms. This breadth allows customers to select partners that align with their scale, budget, and sector-specific needs. All suppliers are Cyber Essentials accredited, offering reassurance around baseline cybersecurity standards and helping safeguard sensitive data throughout the engagement.
To support value for money, the framework offers competitive market rates and flexible pricing models. Customers can choose from time and materials, fixed-price, or risk-and-reward arrangements, depending on the nature of the work and their appetite for innovation or performance-based outcomes. This flexibility enables tailored commissioning, whether for routine audits or more complex investigative work.
Comprehensive customer guidance and templates are available to simplify the procurement process, alongside a dedicated contract management team with deep knowledge of the audit landscape. This support ensures that public sector buyers can navigate the framework confidently, from initial specification through to contract delivery. In short, the agreement combines rigour, flexibility, and expert support to help organisations strengthen assurance and accountability.
Furthermore, all suppliers have committed to comply with Procurement Policy Note 006, ‘Taking account of Carbon Reduction Plans in the procurement of major government contracts’ as required. This can be found on their individual supplier details page.
How to buy
Further competition is the standard route to market under this agreement. Buyers have the flexibility to use their own eSourcing systems or opt for Crown Commercial Service’s (CCS) eSourcing portal. For those new to CCS’s platform, registration is required before launching a competition.
Direct award is only available under specific circumstances. You should get legal advice to ensure direct award is the right approach and it is your responsibility to justify this route to market.
In an environment where scrutiny, compliance, and public trust are paramount, the Audit and Assurance Services Two framework provides a robust foundation for commissioning audit and assurance services. From internal controls and statutory audits to fraud prevention and independent programme reviews, the framework equips public sector buyers with the tools and supplier choice they need to meet evolving governance challenges. With tailored terms, competitive rates, and practical guidance throughout the buying process, it’s a future-ready solution for organisations seeking assurance with confidence.
