The NIAO is seeking to establish a contract to appoint a service provider for the provision of external auditing services for the Financial Audit of the Business Services Organisation (BSO) including assurance over BSO controls in its provision of services to HSC bodies to be undertaken for and on behalf of the NIAO. The services concern the provision of external auditing services leading to an audit opinion for the body, and other work to support and assist the NIAO, where appropriate and where required, in its financial audit functions.