Audit Points Aged >90d refers to outstanding audit findings that have remained unresolved for more than 90 days after being raised. In property development finance UK, these points usually relate to compliance, internal controls, or risk management practices within a development project or finance facility. A backlog of aged audit points can indicate weaknesses in governance, delays in oversight, or inadequate management response. Lenders, investors, and regulators may view high volumes of such unresolved issues as red flags, potentially affecting funding confidence, ongoing monitoring requirements, or the developer’s credibility with finance providers.
This sits beneath Reporting & Assurance, introducing a more specific variant of the measure without changing its core interpretation. It is commonly considered alongside Restatement Frequency, as both are closely related measures used to assess similar aspects of performance or risk. In funding terms, Audit Points Aged >90 days is most commonly encountered in connection with Institutional LP vs Retail LP within the property development capital stack.
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