Real estate SPVs are frequently used to hold, finance, develop or structure property interests. Although many SPVs have limited day-to-day operations, their financial statements can still involve material judgements around property classification, valuation, impairment, debt, related party funding and going concern.
RAA provides audit services for real estate SPVs and property-focused entities that require clear, reliable and stakeholder-ready financial reporting. Our approach is risk-focused: we look beyond the apparent simplicity of the vehicle and consider the commercial purpose of the structure, the underlying property, financing arrangements and the expectations of shareholders, lenders and regulators.
We support property holding companies, investment SPVs and development-related entities with audits designed to be efficient, proportionate and technically sound. Where the SPV forms part of a wider group, we also consider the quality of information required for consolidation and investor reporting.
