Internal audit contract

Your request and our response

• 1. Who is your current internal audit provider?
  • Mazars LLP
• 2. When did the internal audit contract commence?
  • 15 May 2023
• 3. When does/did the initial period of the contract end?
  • 14 May 2026
• 4. Is there an extension period for the contract and if so, when does this end?
  • We are currently in a 12-month extension period, which ends on 14 May 2027.
• 5. Please provide a copy of the internal audit contract (redacted if required)?
  • The contract is subject to the terms of the GCA framework RM6188, which can be found here Audit & Assurance Services (A&AS) - GCA
• 6 and 7. What is the annual fee for the internal audit contract exclusive of VAT? How much have you been invoiced for the 2025-26 financial year exclusive of VAT?
  • There is no fixed annual fee, as fees are dependent on the number of audit days commissioned in each year. The National Archives was invoiced £89,918.75 for internal audit services during 2025-26.
• 8. What is the day rate for the internal audit contract exclusive of VAT?
  • Information withheld under section 43(2) of the FOI Act.
• 9. When will the contract be issued into open public procurement?
  • It has yet to be decided how, and when, the contract will be re-competed.
• 10. Please provide a copy of the contractual KPIs in place for the contract?
  • There are no specific KPIs associated with this contract.

Exemptions applied

Section 43(2): Commercial Interests

This section exempts information whose disclosure would be likely to prejudice the commercial interests of any person. In this case, the exemption applies because release would prejudice the commercial interests of both Mazars LLP and The National Archives.

Section 43(2) is a qualified exemption and we are required to conduct a public interest test when applying any qualified exemption. This means that after it has been decided that the exemption is engaged, the public interest in releasing the information must be considered. If the public interest in disclosing the information outweighs the public interest in withholding it then the exemption does not apply and the information must be released. In the FOIA there is a presumption that information should be released unless there are compelling reasons to withhold it.

The public interest test has now been concluded and the balance of the public interest has been found to fall in favour of withholding information covered by the section 43(2) exemption.

Considerations in favour of the release of the information included The National Archives’ commitment to openness and transparency in its commercial activities, to allow public scrutiny and to demonstrate that public funds are being used in an efficient and effective way. Furthermore, private sector companies engaging in commercial activities with the public sector must expect some information about those activities to be disclosed.

Considerations against disclosure included the recognition that disclosure is likely to provide information to direct competitors within the market that would create an imbalance and a commercial advantage to those competitors. Furthermore, disclosure of this information is also likely to affect The National Archives’ ability to negotiate contracts in the future and consequently generate revenue from non-public funds.

It is also considered that disclosure would be likely to deter potential bidders for future contracts from competing and sharing commercially sensitive information with us. Information about our suppliers day rates is commercially sensitive and therefore should not be disclosed.

As such, release of this information is seen to prejudice the commercial interests of both Mazars LLP and The National Archives. This would outweigh any benefits of release. It was therefore decided that the balance of the public interest lies clearly in favour of withholding the material on this occasion.

Further guidance on the application of this exemption can be found on the ICO website.