Transport Scotland in the UK has appointed PricewaterCoopers (PwC) as a financial advisor for the A9 dualling programme. The programme involves the upgrade of approximately 80 miles of the existing A9 single carriageway to a Category 7A all-purpose dual carriageway between Perth and Inverness, predominantly through online widening.

The financial advisor will provide the following services:

• developing and implementing suitable procurement, commercial and programme delivery strategies;
• adopting the A9 Dualling Programme Outline Business Case (OBC) and developing the full business case and taking through procurement to conclusion of contracts; 
• coordinating, and contributing to, the commercial and financial aspects of the Scottish Government Independent Assurance reviews at appropriate stages throughout the procurement;
• programme governance and administration;
• undertaking financial modelling and providing advice on funding options;
• undertaking market analysis and testing
• estimating and benchmarking programme costs;
• demonstrating affordability and value for money;
• development of the payment mechanism;
• develop and advise on accounting treatments, including taxation, insurance,
• preparing procurement documentation, including bulletins;
• preparing contract documentation;
• dialogue with participants and tenderers;
• evaluation of participants and tenderers proposals;
• cost control and programme management;
• performance measurement and reporting;
• risk, opportunity and benefits management and reporting; 
• change control;
• other commercial and financial matters.