Financial Audit and Assurance Services Contract Modification

The National Audit Office is modifying existing Financial Audit and Assurance Services contracts (originally awarded under procurement reference GEN_20_22) to increase the overall contract value by £9.6 million and extend services. These contracts support government bodies delivering healthcare policy in England and Wales, including NHS Resolution, which manages negligence claims and accounts for significant clinical liability across government. The modification ensures continuity of statutory audit delivery and supports the National Audit Office in meeting its legal responsibilities. The scope, nature and objectives of the contracts remain unchanged. This modification is necessary because additional audit and assurance services are required from the existing contractors to maintain continuous statutory audit delivery. Changing contractors at this stage would create significant operational disruption, increase costs through duplication, and compromise audit planning, delivery and quality assurance. The contract value increase remains below 50% of the original contract value.