Infrastructure
Infrastructure
Long-dated projects, SPVs, and contractor economics need controls that lenders and authorities can read without guesswork. We support sponsors, contractors, and special purpose vehicles with assurance, tax, and advisory work aligned to drawdowns, milestones, and disclosure calendars.
- Roads & transport
- Power & utilities
- Urban & social infrastructure
- PPP & concessions
- Industrial parks & logistics hubs
- Real estate development
Project accounts, revenue recognition, and WIP
Percentage-of-completion methods, retention monies, and variation orders need disciplined reconciliation between site records and the general ledger. We test cut-offs, unbilled revenue, and claims so financial statements reflect execution reality, not just billing cycles.
Lender covenants and escrow discipline
Debt service reserves, DSRA accounts, and waterfall cashflows are common in project finance. Our reviews focus on covenant calculations, restricted payment tests, and whether trustee reporting matches the underlying bank statements and contracts.
Regulatory and environmental disclosures
Permitting, land acquisition, and resettlement obligations can carry contingent liabilities. We help map disclosures and management commentary to board-approved positions and to the evidence file for auditors and rating agencies.
Our approach
Infrastructure mandates combine technical site awareness with patient documentation. Partners stay close to model changes, claims, and refinancing events so your audit and tax filings stay coherent through long construction and operations phases.
