Every expense, tied to the right client.
Layer Two is designed to help consulting firms, law practices, accounting offices, and design agencies issue project cards, track billable expenses, and maintain the documentation their clients and auditors expect.
Products and features may vary by region and partners. Cards issued through licensed program partners.
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Cardholder
APEX LEGAL LLP
Budget
S$5,000
* Subject to verification requirements.
Professional-services expense management is still reactive.
Most firms discover these problems at month-end reconciliation — when it's too late to enforce policy or recover client costs accurately.
Attribution done in spreadsheets
Expenses mixed across personal and corporate cards. Billing allocation happens at month-end — when the opportunity to enforce policy is already gone.
No billable / internal split at source
The line between client-reimbursable and internal costs is drawn by hand, long after the transaction. Errors directly impact client invoice accuracy.
Approval by email chain
No threshold enforcement. No audit trail. Partner sign-off sent by reply-all and then lost in an inbox. Auditors ask for evidence that doesn't exist.
Control at the point of spend.
- Expenses on personal cards — attribution in end-of-month spreadsheets
- Billable vs internal split drawn manually, errors impact client invoices
- Partner approval by email reply-all · no trail, no threshold
- T&E receipts chased down after the fact · month-end bottleneck
- Dedicated engagement card · automatic project-code tag at point of spend
- Classification built into transaction flow · billable tagging at source
- In-platform multi-level routing · full decision history · threshold alerts
- Receipt capture at transaction time · reconciliation-ready records always on hand
Designed for your firm.
Management Consulting
Challenge: Multi-project travel mixed, no accurate client billing.
Solution: Per-engagement virtual cards · automatic billable tagging · export to billing workflow
Law Firm / Legal Practice
Challenge: Disbursements, expert fees, and travel need matter-level attribution.
Solution: Matter-specific cards · merchant controls · mandatory approval above threshold
Accounting & Audit
Challenge: T&E reimbursement manual, audit records incomplete.
Solution: Approval workflows with full audit trail · reconciliation-ready receipt capture
Design & Creative Agency
Challenge: Tools, contractors, and client entertainment untracked.
Solution: Category-restricted cards · contractor controls · entertainment caps
Designed for the full project lifecycle.
From issuing a card at engagement kickoff to exporting a billable expense summary for client invoicing. Capabilities vary by product, region, and program partners.
Illustrative only. Subject to program availability and region.
Bring accountability to your firm's expenses.
Apply to explore what's available for your professional-services firm. Cards are issued through licensed program partners. Eligibility and availability vary by region. See our fee schedule for current rates.