Built for firms that run on trust.
Professional services firms — consulting agencies, law practices, accounting offices, and design studios — operate on the trust of their clients, partners, and regulators. Layer Two is designed to bring that same standard of accountability to the way firms manage their own expenses.
Availability varies by region and partners.
* Subject to verification requirements.
“Professional services firms run on trust — from clients, partners, and regulators alike. Layer Two is designed to bring that same standard of accountability to the way firms manage their own expenses.”
How we build.
Accuracy First
Every transaction is designed to be traceable to the right project, client, and approver. We build for precision in professional services billing — because inaccurate cost allocation directly impacts client trust and firm profitability.
Audit Ready by Default
Complete records of spend, approvals, and policy decisions — designed to support internal reviews, partner accountability, and external audit requirements without extra effort at month-end.
Transparent About Limitations
We disclose variability by region and partners, and avoid absolute guarantees. Fee schedules are accessible before commitment. If a feature is not available in your region, we will say so.
Milestones.
Layer Two established with a focus on corporate expense management for professional services firms.
Launched project card issuance and policy engine for consulting, legal, and design teams.
Expanded availability and compliance capabilities for multi-office and international practices.
Continuing to build audit-ready tools for professional services billing and expense management in Singapore and select markets.
What powers Layer Two.
Bring accountability to your firm's expenses.
Any references to payment networks are for informational purposes only and do not imply endorsement. Products and services are subject to eligibility, availability, and applicable fees. Cards are issued through licensed program partners.