Editing Public–private partnership (section)

=== Accounting firms ===
The "[[Big Four accounting firms|big four]]" accounting firms of [[PricewaterhouseCoopers]], [[Deloitte]], [[Ernst & Young]], and [[KPMG]] have been involved in the public–private partnership model from its inception. Advisors from these companies have been tapped to develop PPP policies and procedures in multiple countries. These companies then went on to evaluate those procedures, appraise individual projects, and act as a consultants for private and public partners in PPP contract negotiations. Accounting firms sometimes even have an equity stake in projects that they appraise the value for money.<ref name=":04" /> Due to these conflict of interests, multiple authors have argues that the "big four"'s public project appraisals are biased towards the PPP funding option against the traditional procurement model.<ref name=":0" />