Monday, March 8, 2021

Scottish Swimming Auditor / External Examiner - Invitation to Tender


Scottish Swimming is the Governing Body for Swimming, Diving, High Diving, Masters Swimming, Open Water Swimming, Artistic Swimming and Water Polo. Swimming is a sport for everyone and we are committed to developing the sport in an inclusive, equitable and fair way.

Our Vision is simple and clear: Everyone can Swim! Our Mission is to inspire our members and partners in the development of aquatics, providing leadership and expert support, resulting in more people taking part and reaching their full potential.

Our Strategic Objectives are:

  • To increase the number of people of all ages and abilities participating in swimming for health, fitness and fun
  • To support and develop stronger, sustainable clubs that will provide increased and quality opportunities for people to participate at all levels
  • To enhance the aquatic pathway, ensuring high performance results through effective athlete development and quality coaching

Scottish Swimming works with and for our members and understands that everything we want to achieve needs to be in partnership with local and national organisations supporting and working with us.


Scottish Amateur Swimming Association Limited (trading as Scottish Swimming) is a company limited by guarantee with no share capital incorporated on the 27 March 2003. The sole member of the company is Scottish Amateur Swimming Association which in turn is made up of four districts (North, Midlands, East & West).

Prior to COVID-19 Scottish Swimming had circa 24,000 members, and 160 affiliated clubs. Our current membership is now around 20,000. In addition we work with Local Authorities and Trusts across Scotland and with other national organisations such as sportscotland.

Our main areas of work are teacher and coach education, club development; learn to swim, participation and performances programmes, events and member services.

Scottish Swimming receives funding from sportscotland and the Scottish Executive to support the costs of our infrastructure and swimmer pathway.  Much of this funding is ring-fenced for specific posts and programmes with conditions outlining the criteria that each of the investment awarded is based on.  One of the requirements from the Auditors / External Examiner would be to sign the accounts providing assurance to sportscotland that the company has utilised the funds in accordance with the conditions of the investment awarded.

For further information on Scottish Swimming please view a copy of the Corporate Plan (2015-2021) held within the Scottish Swimming website, and which can be downloaded HERE 

Auditor or External Examiner Services

The main duties of the appointed firm would be to sign off the financial statements that are prepared for the company’s Annual Business Document, prepare statutory accounts and abbreviated accounts for filing at Companies’ House and assist with the preparation of the company’s Corporation Tax liabilities. 

The successful Company will be put forward for appointment at the AGM in September 2021 with work commencing the following year ending the 31st March 2022.

Scottish Swimming’s auditing / external examination requirements and timelines can be explained below.  As a governing body for sport, we have a number of constitutional requirements, the dates given below are based on this year’s process however as you will not be fulfilling the audit /external examination requirements until next year, the dates below should be considered for information only with the actual dates being agreed nearer the time.

  • The first audit will commence the week commencing 17th May 2022. 
  • The financial accounts which are prepared for our members are presented at the Annual General Meeting which will take place on Saturday 24th September 2022.
  • Our constitutional requirements state that the members will receive a copy of the constitutional documents 21 days prior to the Annual General Meeting therefore the audit and preparation of accounts would need to be completed no later than Saturday 30th July 2022. 


The closing date for applications is Friday 23rd April 2021 (noon) with the appointment of Scottish Swimming’s Auditor / External Examiner being ratified at our AGM on 25th September 2021. Your proposal should be based on a new agreement for the year ends commencing on the 31st March 2022, for a three year period to be approved annually by our members at each AGM.


The Board may decide to have a full audit carried out for year ending March 2022 (this has still to be decided) therefore you should submit a quote for either an audit or an external examination.  If your firm does not carry out audits please feel free to submit a quote for external examination as we may well continue with having an external examination carried out. 

In your proposal you should highlight the following:-

  • Brief description of your business
  • Approach to the support you will provide
  • Proposed fee for the 3 years including VAT· Audit / External Examination proviso
  • Examples of recent work (preferably in the world of sport) - CV of member of your organisation who will lead the work

We care about the environment, and like to share your tender within our team, so please send us everything in a digital format.

If you are interested in submitting a tender for this work please send your application outlining your proposal together with costs to Deborah McGinniss, Finance Manager, no later than Friday 23rd April 2021.  Contact details are: or 07739891707 should you wish further clarification or additional information.