This document is an Invitation to Tender (ITT) for accountant services, issued by the Scottish Public Services Ombudsman (SPSO). As part of this procurement, the Children and Young People’s Commissioner Scotland (CYPCS) is included, requiring year-end accountancy support to ensure financial transparency and compliance with public finance regulations. The appointed accountant will work with the CYPCS finance team, supporting budget reporting, financial statements, and external audits—helping to uphold the Commissioner’s commitment to accountability in advocating for children’s rights.