Moore Kingston Smith: specialists in real estate audit and financial reporting

Moore Kingston Smith’s real estate & construction (REC) team brings extensive experience working with investment, development and construction businesses across all asset classes. Our clients range from large international corporate groups and funds to individuals and everything in between, giving us in-depth and practical understanding of sectorspecific risks and reporting needs.

This depth of experience ensures Moore Kingston Smith delivers tailored audits that address the complexities of property valuation, SPV structuring, financing arrangements and regulatory changes that impact the real estate market.

True to the firm’s culture, the real estate audit offering is delivered through a partner-led model supported by an integrated, close-knit REC team. Clients benefit from proactive communication, clear and consistent technical guidance, and long-standing relationships built on trust and understanding.

What makes Moore Kingston Smith a real estate audit specialist

Efficient, AI-enabled audit for SPV-heavy structures

Real estate funds and investment groups often operate through large numbers of SPVs. Moore Kingston Smith has made significant investments in advanced AI-based audit tools and platforms to streamline and automate core procedures.

This technology-driven approach enables:

• rapid analysis across many similar entities;
• consistent riskfocused testing;
• faster identification of anomalies;
• reduced disruption to client finance teams.

The result is a highly efficient, robust audit – particularly valuable for highvolume SPV portfolios.

REIT and listed companies audit expertise

Moore Kingston Smith is recognised as a specialist auditor of real estate investment trusts (REITs) and listed property companies. The firm’s experience includes working with PIE (public interest entity) structures, navigating complex reporting requirements under IFRS and FRS 102 and ensuring compliance with REIT legislation, listing rules and investor-reporting expectations.

A strong component auditor working with international groups

As part of the Moore Global network with over 550 locations and 37,000 professionals, Moore Kingston Smith provides highquality component audit services on multi-national real estate groups.

Global auditors value Moore Kingston Smith for:

• deep UK GAAP and IFRS expertise;
• responsive and consistent component reporting;
• strong communication with group auditors.

This makes Moore Kingston Smith a preferred partner for international consolidations requiring reliable component audit work at competitive fee levels.

Trusted by lenders in the real estate sector

Many real estate loan agreements require a statutory audit even where entities fall below standard thresholds. Moore Kingston Smith is wellregarded by lenders for its rigorous, highquality audit work, providing funders and investors with confidence in the reliability of financial reporting.

More than an audit firm: integrated real estate support

With a specialist team comprising partners who are experts across tax, audit, accounts, business advisory and structuring, VAT, insolvency and more, we understand how REC businesses operate in a different way to most.

We are fully immersed in the built environment industry by regularly attending and contributing to a range of networks meaning we are continuously aware of what is going on in the sector.

Get in touch with our real estate specialists for holistic support with your property business.