Hill International (HIL) 10-K/A 10 Nov 15 2014 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2014	Mar. 06, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	Hill International, Inc.
Entity Central Index Key	1,287,808
Document Type	10-K/A
Document Period End Date	Dec. 31, 2014
Amendment Flag	true
Amendment Description	Hill International, Inc. ("Hill" or the "Company") is filing this Amendment No. 1 (this "Amendment") to its Annual Report on Form 10-K for the year ended December 31, 2014 (the "Original Form 10-K") filed with the Securities and Exchange Commission (the "SEC") on March 13, 2015 (the "Original Filing Date") to restate and amend the Company's previously issued consolidated financial statements and related financial information for each of the years ended December 31, 2014, 2013 and 2012 included in its previously filed Annual Reports on Form 10-K related to each such period to reflect a change related to its accounting treatment for accounts receivable from the Libyan Organization for Development of Administrative Centres ("ODAC") (the "Libya Receivable") and certain related liabilities. The Company has included significant disclosures regarding the status of the Libya Receivable in its prior periodic reports filed with the SEC. In addition, concurrently with the filing of this Amendment, the Company is filing an amendment to each of its Quarterly Reports on Form 10-Q for the three months ended March 31, 2015 and the six months ended June 30, 2015 to restate its previously issued consolidated financial statements for the first two quarters of 2015 and 2014. Except as described in this Explanatory Note, the financial statements, financial statement footnote disclosures and related financial information in the Original Form 10-K are unchanged. In particular, except for the events described under "Background" below, this Amendment has not been updated to reflect any events that have occurred after the Original Form 10-K was filed or to modify or update disclosures affected by other subsequent events. Accordingly, forward-looking statements included in this Amendment represent management's views as of the Original Filing Date and should not be assumed to be accurate as of any date thereafter.
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 170,206,000
Entity Common Stock, Shares Outstanding		50,373,757
Document Fiscal Year Focus	2,014
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$ 30,124	$ 30,381	$ 16,716
Cash - restricted	8,851	15,766	12,091
Accounts receivable, less allowance for doubtful accounts of $60,801 , $66,856 and $70,205	195,098	174,685	151,239
Accounts receivable - affiliates	3,993	492	1,260
Prepaid expenses and other current assets	14,277	12,514	9,831
Income taxes receivable	4,246	4,460	3,445
Deferred income tax assets	6,575	7,340	8,256
Total current assets	263,164	245,638	202,838
Property and equipment, net	11,643	10,613	11,268
Cash - restricted, net of current portion	7,156	2,740	9,135
Retainage receivable	3,300	1,212	3,946
Acquired intangibles, net	19,282	24,964	28,248
Goodwill	80,437	85,853	84,007
Investments	5,083	5,984	8,275
Deferred income tax assets	13,645	10,511	11,090
Other assets	15,899	5,961	5,098
Total assets	419,609	393,476	363,905
Liabilities and Stockholders' Equity
Due to bank		2	21
Current maturities of notes payable and long-term debt	6,361	18,974	21,769
Accounts payable and accrued expenses	93,637	80,894	79,000
Income taxes payable	9,306	9,442	6,955
Deferred revenue	19,896	17,557	16,510
Deferred income taxes	2,456	2,948	2,834
Other current liabilities	10,044	12,255	13,827
Total current liabilities	141,700	142,072	140,916
Notes payable and long-term debt, net of current maturities	121,875	114,285	87,666
Retainage payable	2,448	1,017	4,163
Deferred income taxes	15,661	16,724	17,675
Deferred revenue	12,193	16,261	9,652
Other liabilities	3,732	6,261	11,279
Total liabilities	$ 297,609	$ 296,620	$ 271,351
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.0001 par value; 1,000 shares authorized, none issued
Common stock, $0.0001 par value; 100,000 shares authorized, 56,920 shares, 46,598 shares and 45,097 shares issued at December 31, 2014, 2013 and 2012, respectively	$ 6	$ 5	$ 5
Additional paid-in capital	179,912	136,899	129,913
Retained earnings (deficit)	(5,726)	422	(3,140)
Accumulated other comprehensive loss	(32,600)	(24,591)	(20,015)
Shareholders' equity before treasury stocks and noncontrolling interest	141,592	112,735	106,763
Less treasury stock, at cost	(28,304)	(27,766)	(27,766)
Hill International, Inc. share of equity	113,288	84,969	78,997
Noncontrolling interests	8,712	11,887	13,557
Total equity	122,000	96,856	92,554
Total liabilities and stockholders' equity	$ 419,609	$ 393,476	$ 363,905

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 60,801	$ 66,856	$ 70,205
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	56,920,000	46,598,000	45,097,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Consulting fee revenue	$ 577,117	$ 512,085	$ 417,598
Reimbursable expenses	64,476	64,596	63,183
Total revenue	641,593	576,681	480,781
Cost of services	329,755	296,055	239,572
Reimbursable expenses	64,476	64,596	63,183
Total direct expenses	394,231	360,651	302,755
Gross profit	247,362	216,030	178,026
Selling, general and administrative expenses	213,424	181,332	221,328
Operating profit (loss)	33,938	34,698	(43,302)
Interest and related financing fees, net	30,485	22,864	18,150
Earnings (loss) before income taxes	3,453	11,834	(61,452)
Income tax expense	8,300	6,350	13,442
Net (loss) earnings	(4,847)	5,484	(74,894)
Less: net earnings - noncontrolling interests	1,301	1,922	1,872
Net (loss) earnings attributable to Hill International, Inc.	$ (6,148)	$ 3,562	$ (76,766)
Basic (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.14)	$ 0.09	$ (1.99)
Basic weighted average common shares outstanding (in shares)	44,370	39,098	38,500
Diluted (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.14)	$ 0.09	$ (1.99)
Diluted weighted average common shares outstanding (in shares)	44,370	39,322	38,500

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) EARNINGS - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) EARNINGS
Net (loss) earnings	$ (3,796)	$ (8,615)	$ 2,016	$ 5,548	$ (700)	$ 4,552	$ 1,594	$ 38	$ (70,317)	$ 1,442	$ 518	$ (6,537)	$ (4,847)	$ 5,484	$ (74,894)
Foreign currency translation adjustment, net of tax													(9,786)	(7,292)	(2,267)
Other, net													123	218	(392)
Comprehensive loss													(14,510)	(1,590)	(77,553)
Comprehensive (loss) earnings attributable to noncontrolling interests													(353)	(576)	332
Comprehensive loss attributable to Hill International, Inc.													$ (14,157)	$ (1,014)	$ (77,885)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Hill Share of Stockholders' Equity	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss)	Treasury Stock	Non-controlling Interests	Total
Balance at Dec. 31, 2011	$ 154,136	$ 4	$ 127,168	$ 73,626	$ (18,896)	$ (27,766)	$ 18,258	$ 172,394
Balance (in shares) at Dec. 31, 2011		44,937
Increase (decrease) in stockholders' equity
Net (loss) earnings	(76,766)			(76,766)			1,872	(74,894)
Treasury Stock, Shares, Beginning Balance at Dec. 31, 2011						6,434
Increase (decrease) in stockholders' equity
Other comprehensive loss	(1,119)				(1,119)		(1,540)	(2,659)
Issuance of restricted stock	180	$ 1	179					180
Issuance of restricted stock (in shares)		61
Stock issued to Board of Directors	150		150					150
Stock issued to Board of Directors (in shares)		52
Stock-based compensation expense	2,126		2,126					2,126
Stock issued under employee stock purchase plan	105		105					105
Stock issued under employee stock purchase plan (in shares)		37
Exercise of stock options	24		24					$ 24
Exercise of stock options (in shares)		10						10
Tax effect of restricted stock	161		161					$ 161
Payment of dividends to noncontrolling interests							(1,439)	(1,439)
Acquisition of additional interest in subsidiary							(3,594)	(3,594)
Balance at Dec. 31, 2012	78,997	$ 5	129,913	(3,140)	(20,015)	$ (27,766)	13,557	$ 92,554
Balance (in shares) at Dec. 31, 2012		45,097						45,097
Balance (in shares) at Dec. 31, 2012						6,434
Increase (decrease) in stockholders' equity
Net (loss) earnings	3,562			3,562			1,922	$ 5,484
Other comprehensive loss	(4,576)				(4,576)		(2,498)	(7,074)
Stock issued to Board of Directors	150		150					150
Stock issued to Board of Directors (in shares)		52
Stock-based compensation expense	2,811		2,811					2,811
Stock issued under employee stock purchase plan	138		138					138
Stock issued under employee stock purchase plan (in shares)		51
Exercise of stock options	20		20					$ 20
Exercise of stock options (in shares)		8						8
Tax effect of restricted stock	(583)		(583)					$ (583)
Stock issued for acquisition of businesses	4,450		4,450					4,450
Stock issued for acquisition of businesses		1,390
Acquisition of additional interest in subsidiary							(1,094)	(1,094)
Balance at Dec. 31, 2013	84,969	$ 5	136,899	422	(24,591)	$ (27,766)	11,887	$ 96,856
Balance (in shares) at Dec. 31, 2013		46,598						46,598
Balance (in shares) at Dec. 31, 2013						6,434
Increase (decrease) in stockholders' equity
Net (loss) earnings	(6,148)			(6,148)			1,301	$ (4,847)
Other comprehensive loss	(8,009)				(8,009)		(1,654)	(9,663)
Sale of common stock	38,042	$ 1	38,041					38,042
Sale of common stock (in shares)		9,547
Stock issued to Board of Directors	175		175					175
Stock issued to Board of Directors (in shares)		27
Stock-based compensation expense	3,327		3,327					3,327
Cancelation of restricted stock	(8)		(8)					(8)
Cancelation of restricted stock (in shares)		(2)
Stock issued under employee stock purchase plan	197		197					197
Stock issued under employee stock purchase plan (in shares)		55
Exercise of stock options	1,032		1,032					$ 1,032
Exercise of stock options (in shares)		324						524
Cashless exercise of stock options			538			$ (538)
Cashless exercise of stock options (in shares)		200				112
Stock issued for acquisition of businesses	618		618					$ 618
Stock issued for acquisition of businesses		171
Payment of dividends to noncontrolling interests							(173)	(173)
Acquisition of additional interest in subsidiary	(907)		(907)				(2,649)	(3,556)
Balance at Dec. 31, 2014	$ 113,288	$ 6	$ 179,912	$ (5,726)	$ (32,600)	$ (28,304)	$ 8,712	$ 122,000
Balance (in shares) at Dec. 31, 2014		56,920						56,920
Balance (in shares) at Dec. 31, 2014						6,546

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net (loss) earnings	$ (4,847)	$ 5,484	$ (74,894)
Adjustments to reconcile net (loss) earnings to net cash provided by (used in) operating activities:
Depreciation and amortization	9,823	10,756	12,430
Provision for bad debts	(2,344)	1,317	63,146
Interest accretion on term loan	15,526	7,955	1,520
Deferred tax (benefit) provision	(2,970)	(1,864)	5,256
Stock based compensation	3,494	2,961	2,276
issuance of restricted stock			180
Changes in operating assets and liabilities (net of acquisitions in 2014 and 2013):
Restricted cash	286	3,822	(10,499)
Accounts receivable	(25,720)	(12,168)	(11,638)
Accounts receivable - affiliate	(3,501)	768	570
Prepaid expenses and other current assets	(2,819)	(2,116)	(951)
Income taxes receivable	(197)	(744)	(1,665)
Retainage receivable	(2,088)	2,734	488
Other assets	(449)	109	5,144
Accounts payable and accrued expenses	23,331	(2,747)	638
Income taxes payable	664	1,688	2,596
Deferred revenue	2,427	5,476	1,095
Other current liabilities	(2,873)	4,923	(428)
Retainage payable	1,440	(3,151)	(1,352)
Other liabilities	(2,878)	(3,770)	(383)
Net cash provided by (used in) operating activities	6,305	21,433	(6,471)
Cash flows from investing activities:
Purchase of business, net of cash acquired	(2,701)
Cash received in stock-based acquisitions		964
Payments for purchase of property and equipment	(5,721)	(3,764)	(2,377)
Distributions from affiliate		36	156
Sale of investment			3,149
Net cash (used in) provided by investing activities	(11,978)	(14,826)	928
Cash flows from financing activities:
Due to bank	(2)	(19)	(1,278)
Proceeds from secondary public offering of common stock	38,042
Proceeds from term loan borrowing	120,000		75,000
Payoff and termination of term loan	(100,000)
Payoff and termination of revolving credit facility	(25,500)
Payments on Engineering S.A. note payable		(5,095)
Payments on notes payable		(167)	(3,669)
Net (payments) borrowings on revolving loans	(14,133)	21,084	(56,497)
Dividends paid to noncontrolling interest	(173)		(1,439)
Proceeds from stock issued under employee stock purchase plan	197	138	105
Proceeds from exercise of stock options	1,032	20	24
Net cash provided by financing activities	9,398	15,961	8,917
Effect of exchange rate changes on cash	(3,982)	(8,903)	(4,582)
Net (decrease) increase in cash and cash equivalents	(257)	13,665	(1,208)
Cash and cash equivalents - beginning of year	30,381	16,716	17,924
Cash and cash equivalents - end of period	30,124	30,381	16,716
Term loan
Cash flows from financing activities:
Payments of financing fees	(10,065)
2012 Secured Term Loan
Cash flows from financing activities:
Payments of financing fees			$ (3,329)
Engineering S.A.
Cash flows from investing activities:
Purchase of additional interest in Engineering S.A.	$ (3,556)
Hill Spain
Cash flows from investing activities:
Payments for additional equity interests in Hill Spain		$ (12,062)

Restatement and Revision of Pre

Restatement and Revision of Previously Reported Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2014
Restatement and Revision of Previously Reported Consolidated Financial Statements
Restatement and Revision of Previously Reported Consolidated Financial Statements	Note 1 — Restatement and Revision of Previously Reported Consolidated Financial Statements The Company has restated its consolidated financial statements for the years ended December 31, 2014, 2013 and 2012 due to a change in the Company’s estimation of the collectability of its Libya Receivable. Due to the civil and political unrest which commenced in Libya in February 2011, the Company suspended its operations in and demobilized substantially all of its personnel from Libya. At December 31, 2012, the Libya Receivable was approximately $59,937,000, however, because of the political instability and economic uncertainty within Libya and because a promised payment of $31,600,000 in 2011 never materialized, the Company determined that its previous accounting treatment for the Libya Receivable was no longer appropriate as of and for the year ended December 31, 2012. The Company has established a reserve against the entire Libya Receivable amounting to $59,937,000 and eliminated $11,388,000 of certain assets and net liabilities related to that receivable, consisting of sub-consultants and other contingent expenses in 2012, which are contractually owed only upon receipt of payment. These adjustments resulted in a net charge to selling, general and administrative expenses of $48,549,000 for the year ended December 31, 2012. We received approximately $2,880,000 and $6,631,000 in 2013 and 2014, respectively and have paid agency fees and certain taxes amounting to $640,000 and $1,638,000 in 2013 and 2014, respectively. We have accounted for these transactions as a net reduction of selling, general and administrative expenses of $2,240,000 and $4,948,000 in 2013 and 2014, respectively. In addition the Company recorded certain unrelated adjustments to consulting fee revenues, cost of services, selling, general and administrative expenses and income taxes for the year ended December 31, 2014. These unrelated adjustments were the direct result of the restatement because previous immaterial variances in certain accounts that were not recorded during the December 31, 2014 year end closing process became material when aggregated and assessed against the restated 2014 financial statements. In the aggregate, these unrelated adjustments increased th e net loss by approximately $307 ,000 for the year ended December 31, 2014. The impact of correcting the misstatement on the Company’s consolidated balance sheets and consolidated statements of income, comprehensive income (loss) and cash flows is as follows: December 31, 2014 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable, less allowance for doubtful accounts $ $ $ Prepaid expenses and other current assets $ $ ) $ Income taxes receivable $ $ $ Deferred income taxes $ $ $ Total current assets $ $ $ Accounts receivable - Libya $ $ ) $ — Deferred income tax assets $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ $ Income taxes payable $ $ $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Other current liabilities $ $ $ Total current liabilities $ $ $ Deferred income taxes $ $ $ Other liabilities $ $ ) $ Total liabilities $ $ ) $ Retained earnings (deficit) $ $ ) $ ) Accumulated other comprehensive loss $ ) $ $ ) Hill International, Inc. share of equity $ $ ) $ Noncontrolling interests $ $ $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ December 31, 2013 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable $ $ ) $ Prepaid expenses and other current assets $ $ ) $ Deferred income tax assets $ $ $ Total current assets $ $ ) $ Deferred income tax assets $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ ) $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Total current liabilities $ $ ) $ Deferred income taxes $ $ ) $ Total liabilities $ $ ) $ Retained earnings $ $ ) $ Accumulated other comprehensive loss $ ) $ $ ) Hill International, Inc. share of equity $ $ ) $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ December 31, 2012 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable $ $ ) $ Prepaid expenses and other current assets $ $ ) $ Deferred income tax assets $ $ $ Total current assets $ $ ) $ Deferred income taxes $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ ) $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Total current liabilities $ $ ) $ Total liabilities $ $ ) $ Retained earnings (deficit) $ $ ) $ ) Hill International, Inc. share of equity $ $ ) $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ $ Reimbursable expenses — Total revenue Cost of services Reimbursable expenses — Total direct expenses Gross profit Selling, general and administrative expenses ) Operating profit Interest and related financing fees, net — (Loss) earnings before income taxes ) Income tax expense ) Net loss ) ) Less: net earnings - noncontrolling interests Net loss attributable to Hill International, Inc. $ ) $ $ ) Basic loss per common share - Hill International, Inc. $ ) $ $ ) Diluted loss per common share - Hill International, Inc. $ ) $ $ ) Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ — $ Reimbursable expenses — Total revenue — Cost of services — Reimbursable expenses — Total direct expenses — Gross profit — Selling, general and administrative expenses ) Operating profit Interest and related financing fees, net — (Loss) earnings before income taxes Income tax expense Net earnings Less: net earnings - noncontrolling interests — Net earnings attributable to Hill International, Inc. $ $ $ Basic earnings per common share - Hill International, Inc. $ $ $ Diluted earnings per common share - Hill International, Inc. $ $ $ Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ — $ Reimbursable expenses — Total revenue — Cost of services — Reimbursable expenses — Total direct expenses — Gross profit — Selling, general and administrative expenses Operating profit ) ) Interest and related financing fees, net — Loss before income taxes ) ) ) Income tax expense — Net loss ) ) ) Less: net earnings - noncontrolling interests — Net loss attributable to Hill International, Inc. $ ) $ ) $ ) Basic loss per common share - Hill International, Inc. $ ) $ ) $ ) Diluted loss per common share - Hill International, Inc. $ ) $ ) $ ) Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net loss $ ) $ $ ) Foreign currency translation adjustment, net ) ) Other, net — Comprehensive loss ) ) Comprehensive loss attributable to noncontrolling interests ) ) Comprehensive loss attributable to Hill International, Inc. $ ) $ $ ) Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net earnings $ $ $ Foreign currency translation adjustment, net ) ) Other, net — Comprehensive loss ) ) Comprehensive loss attributable to noncontrolling interests ) — ) Comprehensive loss attributable to Hill International, Inc. $ ) $ $ ) Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net loss $ ) $ ) $ ) Foreign currency translation adjustment, net ) — ) Other, net ) — ) Comprehensive loss ) ) ) Comprehensive earnings attributable to noncontrolling interests — Comprehensive loss attributable to Hill International, Inc. $ ) $ ) $ ) Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss ) ) Provision for bad debts ) ) Deferred tax benefit ) ) ) Accounts receivable ) ) ) Prepaid expenses and other current assets ) ) Income taxes receivable ) ) Accounts payable and accrued expenses Income taxes payable Other current liabilities ) ) Other liabilities ) ) Other cash flows provided by operating activities — Net cash provided by operating activities — Investing activities Net cash used in investing activities ) — ) Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash ) — ) Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $ Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss Provision for bad debts ) Deferred tax benefit ) ) Accounts receivable ) ) ) Accounts payable and accrued expenses ) ) Other cash flows provided by operating activities — Net cash provided by operating activities — Investing activities Net cash used in investing activities ) — ) Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash — Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $ Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss ) ) ) Provision for bad debts Prepaid expenses and other current assets ) ) Accounts payable and accrued expenses ) Deferred revenue ) Other cash flows provided by operating activities — Net cash used in operating activities ) — ) Investing activities Net cash provided by investing activities — Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash ) — ) Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $

The Company

The Company	12 Months Ended
	Dec. 31, 2014
The Company
The Company	Note 2 — The Company Hill International, Inc. (“Hill” or the “Company”) is a professional services firm that provides program management, project management, construction management, construction claims and other consulting services primarily to the buildings, transportation, environmental, energy and industrial markets worldwide. Hill’s clients include the U.S. federal government, U.S. state and local governments, foreign governments and the private sector. The Company is organized into two key operating divisions: the Project Management Group and the Construction Claims Group.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 3 — Summary of Significant Accounting Policies (a) Basis of Presentation The accompanying consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States. The consolidated financial statements include the accounts of Hill International, Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. (b) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The estimates affecting the consolidated financial statements that are particularly significant include revenue recognition, allocation of purchase price to acquired intangibles and goodwill, recoverability of long-lived assets, income taxes, allowance for doubtful accounts and commitments and contingencies. (c) Foreign Currency Translations and Transactions Assets and liabilities of all foreign operations are translated at year-end rates of exchange, and the statements of operations are translated at the average rates of exchange for the year. Gains or losses resulting from translating foreign currency financial statements are accumulated in a separate component of stockholders’ equity entitled accumulated other comprehensive loss until the entity is sold or substantially liquidated. Gains or losses from foreign currency transactions (transactions denominated in a currency other than the entity’s local currency) are reflected in selling, general and administrative expenses in the consolidated statement of operations. (d) Fair Value of Financial Instruments The fair value of financial instruments, which primarily consists of cash and cash equivalents, accounts receivable, accounts payable and due to bank, approximates carrying value due to the short-term nature of the instruments. The carrying value of our various credit facilities approximates fair value as the interest rate is variable. The term loan approximates fair value as the Company recently entered into that agreement. (e) Cash and Cash Equivalents Cash and cash equivalents include cash on hand and investments in money market funds and investment grade securities held with high quality financial institutions. The Company considers all highly liquid instruments purchased with a remaining maturity of three months or less at the time of purchase to be cash equivalents. (f) Restricted Cash Restricted cash represents cash collateral required to be maintained in foreign bank accounts to serve as collateral for letters of credit, bonds or guarantees on several projects. The cash will remain restricted until the respective project has been completed, which typically is greater than one year. (g) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash investments and accounts receivable. The Company maintains its cash accounts with high quality financial institutions. Although the Company currently believes that the financial institutions, with which it does business, will be able to fulfill their commitments to it, there is no assurance that those institutions will be able to continue to do so. The Company provides professional services, under contractual arrangements, to domestic and foreign governmental units, institutions and the private sector. To reduce credit risk, the Company performs ongoing credit evaluations of its clients and does not require collateral beyond customary retainers. The Company had no clients that accounted for 10% or more of accounts receivable. The following table shows the number of the Company’s clients which contributed 10% or more of revenue: Years Ended December 31, 2014 2013 2012 Number of 10% clients — — Percentage of total revenue % N/A N/A The following provides information with respect to total revenue from contracts with U.S. federal government agencies: Years Ended December 31, 2014 2013 2012 Percentage of total revenue % % % (h) Allowance for Doubtful Accounts The allowance for doubtful accounts is an estimate prepared by management based on identification of the collectibility of specific accounts and the overall condition of the receivable portfolios. When evaluating the adequacy of the allowance for doubtful accounts, the Company specifically analyzes trade receivables, including retainage receivable, historical bad debts, client credits, client concentrations, client credit worthiness, current economic trends and changes in client payment terms. If the financial condition of clients were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. Likewise, should the Company determine that it would be able to realize more of its receivables in the future than previously estimated, an adjustment to the allowance would increase earnings in the period such determination was made. The allowance for doubtful accounts is reviewed on a quarterly basis and adjustments are recorded as deemed necessary. (i) Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is provided over the estimated useful lives of the assets as follows: Method Estimated Useful Life Furniture and equipment Straight-line 10 years Leasehold improvements Straight-line Shorter of estimated useful life or lease term Computer equipment and software Straight-line 3 to 5 years Automobiles Straight-line 5 years The Company capitalizes costs associated with internally developed and/or purchased software systems that have reached the application development stage and meet recoverability tests. Capitalized costs include external direct costs of materials and services utilized in developing or obtaining internal-use software, payroll and payroll-related expenses for employees who are directly associated with and devote time to the internal-use software project. Capitalization of such costs begins when the preliminary project stage is complete and ceases no later than the point at which the project is substantially complete and ready for its intended purpose. Costs for general and administrative, overhead, maintenance and training, as well as the cost of software that does not add functionality to existing systems, are expensed as incurred. Upon retirement or other disposition of these assets, the cost and related depreciation are removed from the accounts and the resulting gain or loss, if any, is reflected in results of operations. Expenditures for maintenance, repairs and renewals of minor items are charged to expense as incurred. Major renewals and improvements are capitalized. (j) Retainage Receivable Retainage receivable represents balances billed but not paid by clients pursuant to retainage provisions in the construction management contracts and will be due upon completion of specific tasks or the completion of the contract. The current portion of retainage receivable is included in accounts receivable and the long-term portion of retainage receivable is included in retainage receivable in the consolidated balance sheets. (k) Long-Lived Assets Acquired intangible assets consist of contract rights, client related intangibles and trade names arising from the Company’s acquisitions. Contract rights represent the fair value of contracts in progress and backlog of an acquired entity. For intangible assets purchased in a business combination, the estimated fair values of the assets are used to establish the cost bases. Valuation techniques consistent with the market approach, the income approach and the cost approach are used to measure fair value. These assets are amortized over their estimated lives which range from three to fifteen years. The Company reviews long-lived assets to be held-and-used for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the sum of the undiscounted expected future cash flows over the remaining useful life of a long-lived asset is less than its carrying amount, the asset is considered to be impaired. Impairment losses are measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flow discounted at a rate commensurate with the risks associated with the recovery of the asset. Assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. (l) Goodwill Goodwill represents the excess of purchase price and other related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Acquired intangible assets other than goodwill are amortized over their useful lives. For intangible assets purchased in a business combination, the estimated fair values of the assets are used to establish the cost bases. Valuation techniques consistent with the market approach and the income approach are used to measure fair value. Goodwill is tested annually for impairment in its fiscal third quarter. The Company has determined that it has two reporting units, the Project Management unit and the Construction Claims unit. The Company made that determination based on the similarity of the services provided, the methodologies in delivering our services and the similarity of the client base in each of these units. Goodwill is assessed for impairment using a two-step approach. In the first step of the impairment test, the Company compares the fair value of the reporting unit in which the goodwill resides to its carrying value. To the extent the carrying amount of a reporting unit exceeds its fair value, an indication exists that the reporting unit’s goodwill may be impaired and the Company must perform a second more detailed assessment. The second step, if necessary, involves allocating the reporting unit’s fair value to all of its recognized and unrecognized assets and liabilities in order to determine the implied fair value of the reporting unit’s goodwill as of the assessment date. The implied fair value of the reporting unit’s goodwill is then compared to the carrying amount of goodwill to quantify an impairment charge as of the assessment date. Application of the goodwill impairment test requires significant judgments including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the businesses, the useful life over which cash flows will occur, and determination of the Company’s weighted average cost of capital. The Company’s changes in estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill impairment for each reporting unit. The Company performed its annual impairment test effective July 1, 201 4 and noted no impairment for either of its reporting units. In the future, the Company will continue to perform the annual test during its fiscal third quarter unless events or circumstances indicate an impairment may have occurred before that time. (m) Investments Hill International (Spain), S.A. The Company’s subsidiary, Hill International (Spain), S.A. (“Hill Spain”), has the following cost-basis investments: · Concessia, Cartera y Gestion de Infrastructuras, S.A. (“Concessia”) —Hill Spain has made payments totaling $4,239,000 towards an initial 5.16% interest in this entity which invests in the equity of companies which finance, construct and operate various public and private infrastructure projects. The payments represented approximately 66% of Hill Spain’s total required capital contribution. Hill Spain had accrued the remaining commitment of approximately $2,120,000 and had included that amount in the cost of the investment and in other liabilities in the accompanying consolidated balance sheet at December 31, 2012. During 2013, the aggregate capitalization of Concessia was reduced from approximately €93,000,000 to approximately €71,000,000. At that time, Hill Spain chose to reduce its total investment to a 4.45% interest and to distribute the excess 0.71% interest to the other shareholders of Concessia. Hill Spain has reduced both the cost of the investment and other liabilities by $2,120,000. · Nuevo Hospital de Burgos, S.A. – Hill Spain paid $3,761,000 for a 5.18% interest in this entity which, on completion of construction, will operate a new hospital in Burgos, Spain. On January 12, 2012 Hill Spain signed an agreement to sell its entire holding to its affiliate Concessia which is subject to the approval of the local authority, the owner of the facility and the financial institutions involved in the project. Hill Spain received a down payment of $3,149,000 and has accrued a receivable for $612,000. Although the final price is subject to certain conditions, the Company expects the investment to be fully recovered. Other The Company will, in the ordinary course, form joint ventures for specific projects. These joint ventures typically require limited or no investment and simply provide a pass-through for the Company’s billings. Any distributions in excess of the Company’s billings are accounted for as income when received. (n) Due to Bank Under the Company’s cash-management system, certain cash accounts reflect credit balances to the extent checks were disbursed but not immediately funded at the bank. The Company manages this process daily and ensures all checks are funded when presented. (o) Deferred Revenue In certain instances the Company may collect advance payments from clients for future services. Upon receipt, the payments are reflected as deferred revenue in the Company’s consolidated balance sheets. As the services are performed, the Company reduces the balance and recognizes revenue. (p) Deferred Rent Rent expenses for operating leases which include scheduled rent increases is determined by expensing the total amount of rent due over the life of the operating lease on a straight-line basis. The difference between the rent paid under the terms of the lease and the rent expensed on a straight-line basis is recorded as a liability. The deferred rent at December 31, 2014 and 2013 was $2,968,000 and $3,043,000, respectively, and is included in other liabilities in the consolidated balance sheet. (q) Income Taxes The Company estimates income taxes in each of the jurisdictions in which it operates. This process involves estimating its actual current tax exposure together with assessing temporary differences resulting from differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are included within the Company’s consolidated balance sheets. The Company assesses the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent it believes recovery is not likely, the Company establishes a valuation allowance. To the extent the Company establishes a valuation allowance in a period, it must include an expense within the tax provision in the consolidated statements of earnings. The Company has recorded a valuation allowance to reduce the deferred tax asset to an amount that is more likely to be realized in future years. If the Company determines in the future that it is more likely that the deferred tax assets subject to the valuation allowance will be realized, then the previously provided valuation allowance will be adjusted. The Company recognizes a tax benefit in the financial statements for an uncertain tax position only if management’s assessment is that the position is “more likely than not” (i.e., a likelihood greater than 50 percent) to be allowed by the tax jurisdiction based solely on the technical merits of the position. The term “tax position” refers to a position in a previously filed tax return or a position expected to be taken in a future tax return that is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods. (r) Revenue Recognition The Company generates revenue primarily from providing professional services to its clients. Revenue is generally recognized upon the performance of services. In providing these services, the Company may incur reimbursable expenses, which consist principally of amounts paid to subcontractors and other third parties and travel and other job related expenses that are contractually reimbursable from clients. The Company has determined that it will include reimbursable expenses in computing and reporting its total revenue as long as the Company remains responsible to the client for the fulfillment of the contract and for the overall acceptability of all services provided. The Company earns its revenue from time-and-materials, cost-plus and fixed-price contracts. If estimated total costs on any contract indicate a loss, the Company charges the entire estimated loss to operations in the period the loss becomes known. The cumulative effect of revisions to revenue, estimated costs to complete contracts, including penalties, incentive awards, change orders, claims, anticipated losses, and others are recorded in the accounting period in which the events indicating a loss are known and the loss can be reasonably estimated. Such revisions could occur at any time and the effects may be material. Time-and-Materials Contracts Under its time-and-materials contracts, the Company negotiates hourly billing rates and charges its clients based on the actual time that the Company spends on a project. In addition, clients reimburse the Company for its actual out-of-pocket costs of materials and other direct incidental expenditures that the Company incurs in connection with its performance under the contract. Its profit margins on time-and-materials contracts fluctuate based on actual labor and overhead costs that the Company directly charges or allocates to contracts compared with negotiated billing rates. Revenue on these contracts are recognized based on the actual number of hours the Company spends on the projects plus any actual out-of-pocket costs of materials and other direct incidental expenditures that the Company incurs on the projects. Its time-and-materials contracts generally include annual billing rate adjustment provisions. Cost-Plus Contracts The Company has two major types of cost-plus contracts: Cost-Plus Fixed Fee Under cost-plus fixed fee contracts, the Company charges its clients for its costs, including both direct and indirect costs, plus a fixed negotiated fee. In negotiating a cost-plus fixed fee contract, the Company estimates all recoverable direct and indirect costs and then adds a fixed profit component. The total estimated cost plus the negotiated fee represents the total contract value. The Company recognizes revenue based on the actual labor costs, based on hours of labor effort, plus non-labor costs the Company incurs, plus the portion of the fixed fee the Company has earned to date. The Company invoices for its services as revenue is recognized or in accordance with agreed-upon billing schedules. Aggregate revenue from cost-plus fixed fee contracts may vary based on the actual number of labor hours worked and other actual contract costs incurred. However, if actual labor hours and other contract costs exceed the original estimate agreed to by its client, the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive additional revenue relating to the additional costs (see “ Change Orders and Claims ”). Cost-Plus Fixed Rate Under its cost-plus fixed rate contracts, the Company charges clients for its costs plus negotiated rates based on its indirect costs. In negotiating a cost-plus fixed rate contract, the Company estimates all recoverable direct and indirect costs and then adds a profit component, which is a percentage of total recoverable costs to arrive at a total dollar estimate for the project. The Company recognizes revenue based on the actual total number of labor hours and other costs the Company expends at the cost plus the fixed rate the Company negotiated. Similar to cost-plus fixed fee contracts, aggregate revenue from cost-plus fixed rate contracts may vary and the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive additional revenue relating to any additional costs that exceed the original contract estimate (see “ Change Orders and Claims ”). Labor costs and subcontractor services are the principal components of its direct costs on cost-plus contracts, although some include materials and other direct costs. Some of these contracts include a provision that the total actual costs plus the fee will not exceed a guaranteed price negotiated with the client. Others include rate ceilings that limit the reimbursement for general and administrative costs, overhead costs and materials handling costs. The accounting for these contracts appropriately reflects such guaranteed price or rate ceilings. Firm Fixed-Price (“FFP”) Contracts The Company’s FFP contracts have historically accounted for most of its fixed-price contracts. Under FFP contracts, the Company’s clients pay an agreed amount negotiated in advance for a specified scope of work. The Company recognizes revenue on FFP contracts using the percentage-of-completion method (recognizing revenue as costs are incurred). Profit margins the Company recognizes in all periods prior to completion of the project on any FFP contract depend on the accuracy of the Company’s estimates of approximate revenue and expenses and will increase to the extent that its current estimates of aggregate actual costs are below amounts previously estimated. Conversely, if the Company’s current estimated costs exceed prior estimates, its profit margins will decrease and the Company may realize a loss on a project. In order to increase aggregate revenue on the contract, the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive payment for the additional costs (see “ Change Orders and Claims ”). Change Orders and Claims Change orders are modifications of an original contract that effectively change the provisions of the contract without adding new provisions. Either the Company or its client may initiate change orders. They may include changes in specifications or design, manner of performance, facilities, equipment, materials, sites and period of completion of the work. Claims are amounts in excess of the agreed contract price that the Company seeks to collect from its clients or others for client-caused delays, errors in specifications and designs, contract terminations, change orders that are either in dispute or are unapproved as to both scope and price, or other causes of unanticipated additional contract costs. Change orders and claims occur when changes are experienced once contract performance is underway. Change orders are sometimes documented and terms of such change orders are agreed with the client before the work is performed. Sometimes circumstances require that work progresses before agreement is reached with the client. Costs related to change orders and claims are recognized when they are incurred. Change orders and claims are included in total estimated contract revenue when it is probable that the change order or claim will result in a bona fide addition to contract value that can be reliably estimated. No profit is recognized on claims until final settlement occurs; unapproved change orders are evaluated as claims. This can lead to a situation where costs are recognized in one period and revenue is recognized when client agreement is obtained or claims resolution occurs, which can be in subsequent periods. The Company has contracts with the U.S. government that contain provisions requiring compliance with the U.S. Federal Acquisition Regulations (“FAR”). These regulations are generally applicable to all of its federal government contracts and are partially or fully incorporated in many local and state agency contracts. They limit the recovery of certain specified indirect costs on contracts subject to the FAR. Cost-plus contracts covered by the FAR provide for upward or downward adjustments if actual recoverable costs differ from the estimate billed under forward pricing arrangements. Most of its federal government contracts are subject to termination at the convenience of the client. Contracts typically provide for reimbursement of costs incurred and payment of fees earned through the date of such termination. Federal government contracts which are subject to the FAR and some state and local governmental agencies require audits, which are performed for the most part by the Defense Contract Audit Agency (“DCAA”). The DCAA audits the Company’s overhead rates, cost proposals, incurred government contract costs, and internal control systems. During the course of its audits, the DCAA may question incurred costs if it believes the Company has accounted for such costs in a manner inconsistent with the requirements of the FAR or Cost Accounting Standards and recommend that its U.S. government corporate administrative contracting officer disallow such costs. Historically, the Company has not experienced significant disallowed costs as a result of such audits. However, the Company can provide no assurance that the DCAA audits will not result in material disallowances of incurred costs in the future. (s) Share-Based Compensation The Company uses the Black-Scholes option pricing model to measure the estimated fair value of options to purchase the Company’s common stock. The compensation expense, less estimated forfeitures, is being recognized over the service period on a straight-line basis. The Company’s policy is to use newly issued shares to satisfy the exercise of stock options. (t) Advertising Costs Advertising costs are expensed as incurred and amounted to the following (in thousands): Years Ended December 31, 2014 2013 2012 $ $ $ (u) Earnings per Share Basic earnings per common share has been computed using the weighted-average number of shares of common stock outstanding during the year. Diluted earnings per common share incorporates the incremental shares issuable upon the assumed exercise of stock options using the treasury stock method. Dilutive stock options increased average common shares outstanding by approximately 225,000 shares for the year ended December 31, 2013. Options to purchase 3,521,000 shares, 5,364,000 shares and 4,492,000 shares of the Company’s common stock were not included in the calculation of common shares outstanding for the years ended December 31, 2014, 2013 and 2012, respectively, because they were anti-dilutive. (v) New Accounting Pronouncement On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP, including industry-specific guidance . The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for interim and annual periods commencing after December 15, 2016 and allows for both retrospective and prospective methods of adoption. Early adoption is not permitted. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated financial statements.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2014
Acquisitions
Acquisitions	Note 4 — Acquisitions Our recent acquisition activity is detailed below. The Company’s consolidated financial statements include the operating results of these businesses from their respective dates of acquisition. Pro forma results of operations for these acquisitions have not been presented because they are not material to the Company’s consolidated results of operations, either individually or in the aggregate. The Company expenses all acquisition-related costs plus any anticipated restructuring costs for which it is not obligated at the acquisition date, rather than including such costs as a component of the purchase consideration. During 2014, 2013 and 2012, the Company expensed $263,000, $455,000 and $84,000, respectively, of acquisition-related costs. Angus Octan Scotland Ltd. On October 31, 2014, our subsidiary Hill International (UK) Ltd. acquired all of the outstanding common stock of Angus Octan Scotland Ltd., which included its subsidiary companies Cadogan Consultants Ltd., Cadogan Consult Ltd. and Cadogan International Ltd. (collectively, “Cadogans”). Cadogans, with 27 professionals, has offices in Glasgow and Dundee. The acquisition expanded Hill’s construction claims business and provided additional resources in the energy and industrial sectors. Total consideration for the acquisition was £2,719,000 (approximately $4,350,000 at the date of acquisition). The consideration consists of cash payments of £1,000,000 ($1,600,000) at closing, £600,000 ($960,000) on November 25, 2014, £400,000 ($640,000) on December 23, 2014, £519,000 ($830,000) to be paid on October 31, 2015 and an earn-out based upon the average earnings before interest, taxes, depreciation and amortization (“EBITDA”) for the two-year period ending on October 31, 2016 (which amount shall not be less than £0 nor more than £200,000). Two of the selling shareholders may receive an earn-out in five annual installments of up to £100,000 each ($160,000), which will be charged to earnings, provided that Cadogans’ EBITDA for each of the years ending October 31, 2015, 2016, 2017, 2018 and 2019 is equal to or greater than £396,000 ($633,000). The Company accrued the potential additional consideration of £719,000 ($1,150,000), of which £519,000 is included in other current liabilities and £200,000 is included in other liabilities in the consolidated balance sheet at December 31, 2014. The Company acquired intangible assets and goodwill amounting to £1,3 53,000 (approximately $2,165,000 on the date of acquisition) and £541 ,000 (approximately $865,000), respectively. The acquired intangible assets have a weighted average life of 8.9 years. The acquired intangible assets consist of a client relationship intangible of £1,181 ,000 ($1,890,000) with a ten-year life, a trade name intangible of £82,000 ($131,000) with a two-year life and a contract intangible of £ 90,000 ($144,000) with a six-month life. Goodwill, which is not deductible for income tax purposes, has been allocated to the Construction Claims operating segment. Collaborative Partners, Inc. On December 23, 2013, Hill acquired all of the outstanding common stock of Collaborative Partners, Inc. (“CPI”), a firm that provides project management, strategic planning and regulatory services for healthcare, life sciences, educational, commercial and residential construction projects throughout New England. CPI, which has about 30 professionals, has offices in Boston, Massachusetts and Providence, Rhode Island. The acquisition expands the Company’s project management business in the New England region of the United States. At closing, the sellers received $2,450,000 in the form of 678,670 shares of the Company’s common stock priced at $3.61 per share. On March 7, 2014, the sellers received 171,308 shares of common stock with a value of $618,000 representing CPI’s common equity in excess of $600,000. On December 23, 2014, the sellers were to receive, subject to potential offset, an additional $350,000 (“holdback”) in shares of common stock; the number of shares was determined based on the average closing price of the common stock for the ten trading days ending on December 18, 2014. The Agreement also provided that should the price of the Company’s common stock not increase by 50% to $5.42 on December 23, 2014, the Company will issue additional shares to the sellers representing the difference between $5.42 and the price on December 23, 2014 and (2) the sellers are entitled to receive additional shares of the Company’s common stock for (i) 50% of the operating profit of CPI in excess of $1,000,000 for the first 12-month period after closing, but in no event more than $500,000, and (ii) 5% of the net revenue backlog in excess of $10,000,000 on the date 60 days after closing. The Company estimated and accrued $2,697,000 for the potential additional consideration which was included in other current liabilities in the consolidated balance sheet at December 31, 2013. In April 2014, the portion of the liability attributable to the change in the common stock price was waived by the sellers and the liability was eliminated by a credit of $1,225,000 to selling, general and administrative expenses in the consolidated statement of operations for the year ended December 31, 2014. In addition, a portion of the liability attributable to the holdback in shares was not paid and $215,000 was credited to selling, general and administrative expense in the consolidated statement of operations for the year ended December 31, 2014. In the first quarter of 2015, the Company will settle the amounts due for the holdback, the excess operating profit and backlog by issuing 148,460 shares of its common stock valued at approximately $530,000. Binnington Copeland & Associates (Pty.) Ltd. On May 30, 2013, Hill International N.V., the Company’s wholly-owned subsidiary, acquired all of the outstanding common stock of Binnington Copeland & Associates (Pty.) Ltd. and BCA Training (Pty.) Ltd. (together “BCA”). BCA, with 34 professionals, has offices in Johannesburg and Cape Town, South Africa. The acquisition provides the Company’s claims business access to Africa’s large infrastructure and mining projects and allows for expansion into the rest of sub-Saharan Africa. Consideration consisted of $2,000,000 plus a potential earn-out, both payable in shares of the Company’s common stock. The purchase price is payable as follows: $1,072,400 (the “Closing Date Payment”) on the closing date, $927,600 (the “Second Tranche Payment”) on July 31, 2013 and an earn-out (the “Third Tranche Payment”) to be determined in the third quarter of 2014. The Company issued 379,655 shares of its common stock in satisfaction of the Closing Date Payment; the number of shares was determined by dividing the Closing Date Payment by the average closing price of our common stock for the thirty trading days ending on May 17, 2013. On July 31, 2013, the Company issued 331,444 shares of its common stock in satisfaction of the Second Tranche Payment. The number of shares was determined by dividing the Second Tranche Payment by the average closing price of our common stock for the thirty trading days ending on July 19, 2013. The shares issuable in satisfaction of the Third Tranche Payment will be determined by dividing the Third Tranche Payment by the average closing price of our common stock for the thirty trading days ending on July 21, 2014. The actual amount of the Third Tranche Payment will be determined by comparing the average net profit before taxes for the two-year periods ending July 31, 2014 to the net profit before taxes for the year ended July 31, 2012, and multiplying the excess, if any, by 2.205. BCA’s average net profit before taxes for the two years ended July 31, 2014 was not sufficient to earn any of the Third Tranche payment, which had been estimated to be approximately $902,000 at the date of acquisition. Since no amount is due to the selling shareholders, the liability has been eliminated by a credit of $893,000 to selling, general and administrative expenses in the consolidated statements of operations for the year ended December 31, 2014. Engineering S.A. On February 28, 2011, the Company’s subsidiary, Hill Spain, indirectly acquired 60% of the outstanding common stock of Engineering S.A., one of the largest project management firms in Brazil with approximately 400 professionals. It has main offices in Rio de Janeiro and Sao Paulo and an additional office in Parauapebas. Engineering S.A. provides project management, construction management and engineering consulting services throughout Brazil. Total consideration will not exceed 42,000,000 Brazilian Reais (“BR”) (approximately $25,336,000 at the date of acquisition) consisting of an initial cash payment of BR22,200,000 (approximately $13,392,000) plus minimum additional payments of BR7,400,000 (approximately $4,464,000) due on each of April 30, 2012 and 2013 and a potential additional payment of BR5,000,000 ($3,016,000). The Company acquired intangible assets and goodwill amounting to BR24,540,000 ($14,783,000) and BR46,339,000 ($27,987,000), respectively. The acquired intangible assets have a weighted average life of 7.7 years. The acquired intangible assets consist of a client relationship intangible of BR13,942,000 ($8,399,000) with a ten-year life, a contract intangible of BR8,385,000 ($5,051,000) with a two-year life and a trade name intangible of BR2,213,000 ($1,333,000) with a fifteen-year life. Goodwill, which is deductible for income tax purposes, has been allocated to the Project Management operating segment. Also, ESA’s shareholders entered into an agreement whereby the minority shareholders have a right to compel (“ESA Put Option”) Hill Spain to purchase any or all of their shares during the period from February 28, 2014 to February 28, 2021. Hill Spain also has the right to compel (“ESA Call Option”) the minority shareholders to sell any or all of their shares during the same time period. The purchase price for such shares shall be seven times the earnings before interest and taxes for ESA’s most recently ended fiscal year, net of any financial debt plus excess cash multiplied by a percentage which the shares to be purchased bear to the total number of shares outstanding at the time of purchase, but in the event the ESA Call Option is exercised by Hill Spain, the purchase price shall be increased by five percent. The ESA Put Option and the ESA Call Option must be made within three months after the audited financial statements of ESA have been completed. In April 2014, two of the minority shareholders exercised their ESA Put Option whereby Hill Spain paid approximately 7,838,000 Brazilian Reais (approximately $3,556,000) in October 2014. After the transaction, Hill Spain owns approximately 72% of ESA. In accordance with the guidance in ASC 810-10-45-23, under Changes in the Parent’s Ownership Interest in a Subsidiary When There Is No Change in Control , the Company has accounted for this transaction as an equity transaction. Accordingly, Hill Spain reduced noncontrolling interests by 5,839,000 Brazilian Reais (approximately $2,649,000), and reduced additional paid in capital by approximately 1,999,000 Brazilian Reais (approximately $907,000) which represents the excess of the fair value over the amount of the adjustment to noncontrolling interests. The Company estimated the fair value of the potential additional payments to total approximately BR17,200,000 (approximately $10,376,000) and has discounted these amounts using an interest rate of 4.72%, the weighted average interest rate on the outstanding borrowings under the Company’s credit agreement at the acquisition date. The Company paid the first installment amounting to 6,624,000 BRL (approximately $3,508,000 on April 30, 2012 and paid the second installment amounting to 11,372,000 BRL (approximately $5,095,000) on July 23, 2013. Gerens Management Group, S.A. On February 15, 2008, the Company’s subsidiary, Hill International N.V. (formerly Hill International S.A.), acquired 60% of the outstanding capital stock of Gerens Management Group, S.A., whose name was subsequently changed to Hill International (Spain), S.A. (“Hill Spain”). In connection with the acquisition, Hill Spain’s shareholders entered into an agreement whereby the minority shareholders have a right to compel (“Gerens Put Option”) Hill International N.V. to purchase any or all of their shares during the period from March 31, 2010 to March 31, 2020. Hill International N.V. also has the right to compel the minority shareholders to sell any or all of their shares during the period from March 31, 2011 to March 31, 2021. The purchase price for such shares shall be the greater of (a) €18,000,000 ($23,808,000 as of December 31, 2012) increased by the General Price Index (capped at 3.5% per annum) or (b) ten times Hill Spain’s earnings before interest and income taxes for the prior fiscal year, multiplied by a percentage which the shares to be purchased bear to the total number of shares outstanding at the time of purchase. Such amount may be adjusted for increases in equity subsequent to the acquisition date, and can be paid in cash or shares of our common stock at the option of the sellers. During late 2011 through late 2012, ten minority shareholders, who owned approximately 23.9% of the outstanding common stock of Hill Spain, exercised their Gerens Put Options. On January 3, 2013, the Company paid for the additional interest by paying approximately €7,166,000 (approximately $9,477,000) including interest of approximately €115,000 (approximately $152,000) which was charged to interest expense in the consolidated statement of operations for the year ended December 31, 2012. In connection with the transactions, the Company reduced noncontrolling interests by €2,717,000 (approximately $3,594,000), increased goodwill by €1,300,000 (approximately $1,720,000) and increased intangible assets by €4,334,000 (approximately $5,580,000) during 2012. During 2013, the remaining minority shareholders, who owned approximately 6.8% of the outstanding common stock of Hill Spain, exercised their Gerens Put Options. The Company now owns 100% of Hill Spain. The aggregate consideration plus interest was paid on December 4, 2013 in the amount of €2,031,000 (approximately $2,793,000). The balance included interest of approximately €42,000 (approximately $56,000). In connection with the transactions, the Company reduced noncontrolling interests by €828,000 (approximately $1,094,000), increased goodwill by €348,000 (approximately $460,000) and increased intangible assets by approximately €1,161,000 (approximately $1,534,000).

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2014
Accounts Receivable.
Accounts Receivable	Note 5 — Accounts Receivable The components of accounts receivable are as follows (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Billed $ $ $ Retainage, current portion Unbilled Allowance for doubtful accounts ) ) ) Total $ $ $ Unbilled receivables primarily represent revenue earned on contracts, which the Company is contractually precluded from billing until predetermined future dates. Included in billed receivables are $1,562,000 and $2,030,000 of the amounts due from various branches of the U.S. federal government and $100,773,000 and $99,643,000 of receivables from foreign governments at December 31, 2014 and December 31, 2013, respectively. Bad debt expense of ($2,344,000), $1,317,000 and $63,146,000 is included in selling, general and administrative expenses in the consolidated statements of operations for the years ended December 31, 2014, 2013 and 2012, respectively. The Company has open but inactive contracts with the Libyan Organization for the Development and Administrative Centres (“ODAC”). Due to the civil unrest which commenced in Libya in February 2011, the Company suspended its operations in and demobilized substantially all of its personnel from Libya. At December 31, 2012, the balance of the Libya Receivable was approximately $59,937,000. Because of the continuing political instability in Libya, we established a reserve for the full amount of the Libya Receivable which was charged to selling, general and administrative (“SG&A”) expenses for the year ended December 31, 2012. During 2013, the Company received approximately $2,880,000 against the Libya Receivable, which included 2,900,000 Libyan Dinars (“LYD”) ($2,276,000) that was paid directly to Hill and approximately LYD 783,000 ($604,000) that was paid to the Libyan tax authorities on Hill’s behalf. These receipts have been reflected as a reduction of SG&A expenses for the year ended December 31, 2013. During 2014, the Company received approximately $6,631,000 against the Libya Receivable, which included LYD 2,150,000 ($1,706,000), GBP 206,000 ($343,000) and $4,582,000 in U.S. dollars, which has been reflected as a reduction of SG&A expenses for the year ended December 31, 2014. At December 31, 2014, after a decrease of approximately $767,000 due to the effect of foreign exchange translation losses, the Libya Receivable was approximately $49,659,000 which continues to be fully reserved. It is management’s intention to continue to pursue collection of monies owed to the Company by ODAC and, if subsequent payments are received, the Company will reflect such receipts, net of any third party obligations related to the collections, as reductions of SG&A expenses.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2014
Property and Equipment
Property and Equipment	Note 6 — Property and Equipment December 31, 2014 2013 2012 (in thousands) Furniture and equipment $ $ $ Leasehold improvements Automobiles Computer equipment and software Less accumulated depreciation and amortization ) ) ) Property and equipment, net $ $ $ Information with respect to depreciation expense is as follows: Years Ended December 31, 2014 2013 2012 (in thousands) Total depreciation expense $ $ $ Portion charged to cost of services $ $ $ Portion charged to selling, general and administrative expense $ $ $

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2014
Intangible Assets
Intangible Assets	Note 7 — Intangible Assets The following table summarizes the Company’s acquired intangible assets: December 31, 2014 2013 2012 Gross Gross Gross Carrying Accumulated Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Amount Amortization (in thousands) Client relationships $ $ $ $ $ $ Acquired contract rights Trade names Total $ $ $ $ $ $ Intangible assets, net $ $ $ Amortization expense related to intangible assets was as follows: Years Ended December 31, 2014 2013 2012 (in thousands) $ $ $ The following table presents the estimated amortization expense based on our present intangible assets for the next five years: Estimated Amortization Years Ending December 31, Expense (in thousands) 2015 $ 2016 2017 2018 2019

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2014
Goodwill
Goodwill	Note 8 — Goodwill The addition to goodwill in 2012 is due to the impact of deferred income taxes on the intangible assets acquired in the purchase of an additional interest in Gerens Hill. The addition to goodwill in 2013 is due to the acquisitions of BCA ($1,285,000) and CPI ($3,049,000) and the impact of deferred income taxes on the intangible assets acquired in the purchase of an additional equity interest in Hill Spain ($460,000). The addition to goodwill in 2014 is due to the acquisition of Cadogans ($865,000). The following table summarizes the changes in the Company’s carrying value of goodwill during 2014, 2013 and 2012: Project Construction Management Claims Total (in thousands) Balance, December 31, 2011 $ $ $ Additions — Translation adjustments ) ) Balance, December 31, 2012 Additions Translation adjustments ) ) ) Balance, December 31, 2013 Additions — Translation adjustments ) ) ) Balance, December 31, 2014 $ $ $

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2014
Accounts Payable and Accrued Expenses
Accounts Payable and Accrued Expenses	Note 9 — Accounts Payable and Accrued Expenses Below are the components of accounts payable and accrued expenses (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Accounts payable $ $ $ Accrued payroll and related expenses Accrued subcontractor fees Accrued agency fees Accrued legal and professional fees Other accrued expenses $ $ $ In connection with establishing a reserve against the Libya Receivable (see Note 5), the Company eliminated the related accruals for agency fees and certain taxes by an $11,306,000 reduction of SG&A expenses in the consolidated statement of operations for the year ended December 31, 2012 as these costs pursuant to the related agreements will not be paid unless the Company collects the receivable. As monies are collected, the Company intends to charge the related accruals to SG&A expenses. Accordingly, the Company charged $1,683,000 and $640,000 to SG&A for the years ended December 31, 2014 and 2013, respectively, as the Company received payments related to the Libya Receivable in each of those periods.

Notes Payable and Long-Term Deb

Notes Payable and Long-Term Debt	12 Months Ended
	Dec. 31, 2014
Notes Payable and Long-Term Debt
Notes Payable and Long-Term Debt	Note 10 — Notes Payable and Long-Term Debt Outstanding debt obligations are as follows (in thousands): December 31, 2014 2013 2012 2014 Term Loan Facility $ $ — $ — 2012 Term Loan Payable — 2009 Revolving credit loan payable under the Credit Agreement (the weighted average interest rate of all borrowings was 5.32% at December 31, 2013 — 2014 Domestic Revolving Credit Facility 2014 International Revolving Credit Facility Borrowings under revolving credit facilities with a consortium of banks in Spain Payments due for the Engineering S.A. acquisition — — Borrowings under unsecured credit facility with Ibercaja Bank in Spain — Other notes payable — Less current maturities Notes payable and long-term debt, net of current maturities $ $ $ Refinancing On June 12, 2014, the Company and its subsidiary Hill International N.V. (the “Subsidiary”) entered into a Commitment Letter with Société Générale (the “Agent”) and SG Americas Securities, LLC, (the “Arranger”) pursuant to which the Arranger and the Agent committed to provide secured debt facilities to the Company in an aggregate principal amount of $165,000,000 which would be used to payoff and terminate the Company’s then-existing senior credit facility with a bank group led by Bank of America, N.A. and its then-existing second lien term loan with funds managed by Tennenbaum Capital Partners, LLC. Effective as of September 26, 2014 (the “Closing Date”), the Company, entered into a credit agreement with the Agent as administrative agent and collateral agent, TD Bank, N.A., as syndication agent and HSBC Bank USA, N.A., as documentation agent, (collectively, the “U.S. Lenders”) consisting of a term loan facility of $120,000,000 (the “Term Loan Facility”) and a $30,000,000 U.S. dollar-denominated facility available to the Company (the “U.S. Revolver,” together with the Term Loan Facility, the “U.S. Credit Facilities”) and a credit agreement with the Agent as administrative agent and collateral agent, (the “International Lender”) providing a $15,000,000 Euro-denominated facility available to the Subsidiary (the “International Revolver” and together with the U.S. Revolver, the “Revolving Credit Facilities” and, together with the U.S. Credit Facilities, the “Secured Credit Facilities”). The U.S. Revolver and the International Revolver include sub-limits for letters of credit amounting to $25,000,000 and $10,000,000, respectively. The Secured Credit Facilities contain customary default provisions, representations and warranties, and affirmative and negative covenants, and require the Company to comply with certain financial and reporting covenants (see Note 19). The financial covenants consist of a Maximum Consolidated Net Leverage Ratio and an Excess Account Concentration requirement commencing on December 31, 2014. The Consolidated Net Leverage Ratio is the ratio of (a) consolidated total debt (minus cash of up to $10,000,000 held in the aggregate) to consolidated earnings before interest, taxes, depreciation, amortization, non-cash items (including adjustments related to the Libya Receivable) and share-based compensation for the trailing twelve months. The Excess Account Concentration covenant permits the U. S. Lenders and the International Lender to increase the interest rates by 2.0% if, as of the last day of any fiscal quarter, either (a) the accounts receivable from any country not listed as a Permitted Country as defined in the Secured Credit Facilities (other than the United Arab Emirates) that are more than 120 days old (relative to the invoice date) constitute more than 10% of the total outstanding accounts receivable or (b) accounts receivable from any individual client located in the United Arab Emirates that are more than 120 days old (relative to the invoice date) constitute more than 14% of the total outstanding accounts receivable; provided that, in each case, the accounts receivable due from clients located in Libya that exist as of the Closing Date shall be excluded for all purposes of this covenant. The interest rate will be reset as soon as the accounts receivable over 120 days decline below the 10% or 14% levels. At December 31, 2014, no client’s accounts receivable exceeded the proscribed limits. The following tables set forth the Maximum Consolidated Net Leverage Ratio requirements for all reporting periods and the Company’s actual ratio at December 31, 2014: Period ending Not to exceed Actual (Restated) December 31, 2014 3.50 2.77 March 31, 2015 3.50 June 30, 2015 3.50 September 30, 2015 3.25 December 31, 2015 3.25 March 31, 2016 3.00 June 30, 2016 3.00 September 30, 2016 2.75 December 31, 2016 2.75 March 31, 2017 2.50 June 30, 2017 2.50 September 30, 2017 2.25 December 31, 2017 2.25 March 31, 2018 2.00 June 30, 2018 2.00 September 30, 2018 2.00 December 31, 2018 2.00 Thereafter 1.75 The U.S. Credit Facilities are guaranteed by certain U.S. subsidiaries of the Company, and the International Revolver is guaranteed by the Company and certain of the Company’s U.S. and non-U.S. subsidiaries. In connection with the Refinancing, the Company wrote off deferred financing fees amounting to $1,482,000 by a charge to interest expense and related financing fees, net for the year ended December 31, 2014. Term Loan Facility The Company used the proceeds from the Term Loan Facility: · for consummating the payoff and termination of the Company’s then-existing credit arrangements (the “Refinancing”) which consist of the Credit Agreement, dated as of October 18, 2012, among the Company, certain lenders and Obsidian Agency Services, Inc., as amended (the “2012 Term Loan Agreement”), and the Credit Agreement, dated as of June 30, 2009, among the Company, Bank of America, N.A. and certain other lenders, as amended; and · to pay fees and expenses incurred in connection with the Secured Credit Facilities. The interest rate on the Term Loan Facility will be, at the Company’s option, either: · the London Inter-Bank Offered Rate (“LIBOR”) for the relevant interest period plus 6.75% per annum, provided that such LIBOR shall not be lower than 1.00% per annum; or · the Base Rate (as described below) plus 5.75% per annum. The “Base Rate” is a per annum rate equal to the highest of (A) the prime rate, (B) the federal funds effective rate plus 0.50%, or (C) the LIBOR for an interest period of one month plus 1.0% per annum. Upon a default, the applicable rate of interest under the Secured Credit Facilities may increase by 2.0%. The LIBOR on the Term Loan Facilities (including when determining the Base Rate) shall in no event be less than 1.0% per annum. The Company has the right to prepay the Term Loan Facility in full or in part at any time without premium or penalty; provided, however that upon the occurrence of prepayments relating to certain repricing transactions within the first year following closing, a 1.0% prepayment premium will be payable. The Company is required to make mandatory prepayments of the Term Loan Facility, without premium or penalty, (i) with net proceeds of any issuance or incurrence of indebtedness by the Company after the closing, (ii) with net proceeds from certain asset sales outside the ordinary course of business, and (iii) with 50% of the excess cash flow (as defined in the agreement) for each fiscal year of the Borrowers commencing with the first full fiscal year ending after closing (which percentage would be reduced to 25% if the Consolidated Net Leverage Ratio is equal to or less than 2.25 to 1.00 or reduced to 0% if the Consolidated Net Leverage Ratio is equal to or less than 1.50 to 1.00). The Term Loan Facility is generally secured by a first-priority security interest in substantially all assets of the Company and certain of the Company’s U.S. subsidiaries other than accounts receivable, cash proceeds thereof and certain bank accounts, as to which the Term Loan Facility is secured by a second-priority security interest. The Term Loan Facility has a term of six years, requires repayment of 0.25% of the original principal amount on a quarterly basis commencing on December 31, 2014 and ending on September 30, 2020, and was fully funded at closing. Any amounts repaid on the Term Loan Facility will not be available to be re-borrowed. The Company incurred fees and expenses related to the Term Loan Facility aggregating $7,066,000 which has been deferred and the unamortized balance is included in other assets in the consolidated balance sheet at December 31, 2014. The deferred fees are being amortized to interest and related financing fees, net over a six-year period which commenced on October 1, 2014. Revolving Credit Facilities The Company is required to use the proceeds from the Revolving Credit Facilities: · for the Refinancing; · to finance the working capital needs and general corporate purposes of the Borrowers and their subsidiaries; · to pay fees and expenses incurred in connection with the Secured Credit Facilities; and · for any other purposes not prohibited by the Secured Credit Facilities. The interest rate on borrowings under the U.S. Revolver will be, at the Company’s option from time to time, either the LIBOR for the relevant interest period plus 3.75% per annum or the Base Rate plus 2.75% per annum. The interest rate on borrowings under the International Revolver will be the European Inter-Bank Offered Rate, or “EURIBOR,” for the relevant interest period (or at a substitute rate to be determined to the extent EURIBOR is not available) plus 4.00% per annum. The Company will pay a commitment fee calculated at 0.50% annually on the average daily unused portion of the U.S. Revolver, and the Subsidiary will pay a commitment fee calculated at 0.75% annually on the average daily unused portion of the International Revolver. The ability to borrow under each of the U.S. Revolver and the International Revolver is subject to a “borrowing base,” calculated using a formula based upon approximately 85% of receivables that meet or satisfy certain criteria (“Eligible Receivables”) and that are subject to a perfected security interest held by either the U.S. Lenders or the International Lender, plus, in the case of the International Revolver only, 10% of Eligible Receivables that are not subject to a perfected security interest held by the International Lender, subject to certain exceptions and restrictions. The Company or the Subsidiary, as applicable, will be required to make mandatory prepayments under their respective Revolving Credit Facilities to the extent that the aggregate outstanding amount thereunder exceeds the then-applicable borrowing base, which payments will be made without penalty or premium. At December 31, 2014, the domestic borrowing base was $28,975,000 and the international borrowing base was $15,000,000. Generally, the obligations of the Company under the U.S. Revolver are secured by a first-priority security interest in the above-referenced accounts receivable, cash proceeds and bank accounts of the Company and certain of the Company’s U.S. subsidiaries, and a second-priority security interest in substantially all other assets of the Company and such subsidiaries. The obligations of the Subsidiary under the International Revolver would generally be secured by a first-priority security interest in substantially all accounts receivable, cash proceeds thereof and certain bank accounts of the Subsidiary and certain of the Company’s non-U.S. subsidiaries, and a second-priority security interest in substantially all other assets of the Company and certain of the Company’s U.S. and non-U.S. subsidiaries. The Revolving Credit Facilities have a term of five years and require payment of interest only during the term. Under the Revolving Credit Facilities, outstanding loans may be repaid in whole or in part at any time, without premium or penalty, subject to certain customary limitations, and will be available to be re-borrowed from time to time. The Company incurred fees and expenses related to the Revolving Credit Facilities aggregating $2,300,000 which has been deferred and the unamortized balance is included in other assets in the consolidated balance sheet at December 31, 2014. The deferred fees are being amortized to interest expense and related financing fees, net over a five-year period which commenced on October 1, 2014. At December 31, 2014, the Company had $16,836,000 of outstanding letters of credit and $11,939,000 of available borrowing capacity under the U.S. Revolver. At December 31, 2014, the Company had $6,722,000 of outstanding letters of credit and $10,086,000 of available borrowing capacity under the International Revolver and its other foreign credit agreements (See “Other Debt Arrangements” below for more information). 2012 Term Loan Agreement The Company entered into a Term Loan Agreement on October 18, 2012, which was amended from time to time. Borrowings under the 2012 Term Loan Agreement were collateralized by a second lien on substantially all of the Company’s assets, including, without limitation, accounts receivable, equipment, securities, financial assets and the proceeds of the foregoing, as well as by a pledge of 65% of the outstanding capital stock of its wholly-owned foreign subsidiary, Hill International N.V., and of certain of its other foreign subsidiaries. The maturity date of the Term Loan was scheduled for October 18, 2016. The Company paid interest on amounts outstanding at a rate per annum equal to 7.50%. Also, contemporaneous with its entry into the 2012 Term Loan Agreement, the Company entered into a Fee Letter. The Fee Letter required the Company to pay to the Lenders an exit fee (the “Exit Fee”), which fee was earned in full on the Closing Date and was due and payable on September 26, 2014, the date the 2012 Term Loan was paid in full (the “Exit Date”). The Exit Fee meant the amount, if any, when paid to the Term Loan Lenders on the Exit Date, that would result in the internal annual rate of return to the Term Loan Lenders on the Exit Date being equal to, but no greater than, 20%; provided that in no event would the Exit Fee amount be less than $0 or greater than $11,790,000. The IRR was to be calculated as the rate of return earned by the Term Loan Lenders on their initial investment in the 2012 Term Loan (calculated as the principal amount of the Term Loan less the Closing Fee of $25,000,000, or $75,000,000) through the Exit Date taking into account the payment by the Company to the Term Loan Lenders of all principal, interest and other payments to the Term Loan Lenders pursuant to the Term Loan Agreement. There was no Exit Fee payable upon the payoff and termination of the Term Loan. On August 6, 2014, the Company made a mandatory principal prepayment of $9,522,000 from funds received in the equity offering. On September 26, 2014, the Company paid $90,478,000 (including accelerated principal of $9,338,000 which was charged to interest expense and related financing fees, net for the year ended December 31, 2014), plus interest of $1,659,000, to payoff and terminate the Term Loan. 2009 Revolving Credit Agreement The Company entered into a Credit Agreement, dated June 30, 2009 (the “2009 Revolving Credit Agreement”), with Bank of America, N.A., Capital One, N.A., The PrivateBank and Trust Company, PNC Bank N.A. (the “Lenders”), and Bank of America, N.A., as Administrative Agent which was amended from time to time. The maturity date of the 2009 Revolving Credit Agreement was scheduled for March 31, 2015. On September 26, 2014, the Company paid $25,500,000 (including $9,522,000 from funds received in the equity offering, plus interest of $420,000, to payoff and terminate the 2009 Revolving Credit Agreement. Other Debt Arrangements The Company’s subsidiary, Hill International (Spain) S.A. (“Hill Spain”), maintains a revolving credit facility with six banks (the “Financing Entities”) in Spain which initially provided for total borrowings of up to €5,640,000 with interest at 6.50% on outstanding borrowings. The original available amount was reduced to approximately 75.0% at December 31, 2014 and will be reduced to 50.0% at December 31, 2015. Additionally, the availability is reduced by €15,000 on a quarterly basis. At December 31, 2014, the total facility was approximately €4,170,000 (approximately $5,071,000) and borrowings outstanding were €4,142,000 (approximately $5,037,000). The amount being financed (“Credit Contracts”) by each Financing Entity varies from €284,000 (approximately $346,000) and €1,319,000 (approximately $1,604,000). To guarantee Hill Spain’s obligations resulting from the Credit Contracts, Hill Spain provided a guarantee in favor of each one of the Financing Entities and, additionally, and solely in the case of unremedied failure to make payment, and at the request of each of the Financing Entities, shall grant a first ranking pledge over a given percentage of corporate shares of Hill International Brasil Participacoes Ltda. for the principal, interest, fees, expenses or any other amount owed by virtue of the Credit Contracts, coinciding with the percentage of credit of each Financing entity with respect to the total outstanding borrowings under this facility. The facility expires on December 17, 2016. Hill Spain maintains an unsecured credit facility with the Ibercaja Bank in Spain for €700,000 (approximately $851,000) at December 31, 2014. The availability will be reduced by €175,000 on a quarterly basis commencing on March 31, 2015. The interest rate at December 31, 2014 was 6.75%. At December 31, 2014, this facility had total borrowings outstanding of €613,000 (approximately $745,000). The facility expires on December 31, 2015. The Company maintains a credit facility with the National Bank of Abu Dhabi which provides for total borrowings of up to AED 11,500,000 (approximately $3,131,000 at December 31, 2014) collateralized by certain overseas receivables. The interest rate is the one-month Emirates InterBank Offer Rate plus 3.00% (or 4.48% at December 31, 2014) but no less than 5.50%. At December 31, 2014, there were no borrowings outstanding. This facility also allows for to AED 127,033,000 (approximately $34,589,000 at December 31, 2014) in Letters of Guarantee of which AED 116,506,000 (approximately $31,741,000) were utilized at December 31, 2014. This facility is being renewed on a month-to-month basis. The Company is in the process of negotiating a new credit facility. Engineering S.A. maintains three unsecured revolving credit facilities with two banks in Brazil aggregating 2,900,000 Brazilian Reais (approximately $1,091,000 at December 31, 2014), with a weighted average interest rate of 3.99% per month at December 31, 2014. There were no borrowings outstanding on any of these facilities which are renewed automatically every three months. The Company also maintains relationships with other foreign banks for the issuance of letters of credit, letters of guarantee and performance bonds in a variety of foreign currencies. At December 31, 2014, the maximum U.S. dollar equivalent of the commitments was $69,270,000 of which $24,723,000 is outstanding. Scheduled maturities of long term debt are as follows (in thousands): Years Ending December 31, $ Thereafter Total debt $

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2014
Supplemental Cash Flow Information
Supplemental Cash Flow Information	Note 11 — Supplemental Cash Flow Information The Company issues shares of its common stock to its non-employee directors as partial compensation for services on the Company’s Board through the next annual stockholders meeting. See Note 12 for further information with respect to this plan. Other non-cash activity is provided in the following table: Years Ended December 31, 2014 2013 2012 Interest and related financing fees paid $ $ $ Income taxes paid $ $ $ Reduction of noncontrolling interest in connection with acquisitions of an additional interest in Engineering S.A. ) — — Increase in additional paid in capital from issuance of shares of common stock related to purchase of CPI — — Increase in additional paid in capital from issuance of shares of common stock form cashless exercise of stock options — — Increase in intangible assets and goodwill in connection with acquisitions of Cadogans in 2014 and BCA and CPI in 2013 $ $ $ — Increase in deferred income taxes in connection with the acquisition of noncontrolling interests in Hill Spain $ — $ $ Common stock issued for acquisitions of BCA and CPI $ — $ $ —

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2014
Share-Based Compensation
Share-Based Compensation	Note 12 — Share-Based Compensation 2009 Non-Employee Director Stock Grant Plan The 2009 Non-Employee Director Stock Grant Plan covers 400,000 shares of the Company’s common stock. Only the Company’s Non-Employee Directors are eligible to receive grants under the plan. Information with respect to the plan’s activity follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares issued Compensation expense $ $ $ 2008 Employee Stock Purchase Plan The Employee Stock Purchase Plan covers 2,000,000 shares of the Company’s common stock. Eligible employees may purchase shares at 85% of the fair market value on the date of purchase. Information with respect to the plan’s activity follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares purchased Aggregate purchase price $ $ $ Compensation expense $ $ $ 2007 Restricted Stock Grant Plan The 2007 Restricted Stock Grant Plan covered 340,000 shares of the Company’s common stock. Awards aggregating 335,000 shares were approved by the Compensation Committee on February 28, 2007. The shares vested annually over a five-year period commencing on February 28, 2008. Through December 31, 2013, the Company has issued 317,000 shares of its common stock. Under the terms of the plan, no further grants may be made. Information with respect to the plan follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares issued (canceled) ) — Compensation expense $ ) $ — $ 2006 Employee Stock Option Plan The 2006 Employee Stock Option Plan, as amended, covers 10,000,000 shares of the Company’s common stock. Under its terms, directors, officers and employees of the Company and its subsidiaries are eligible to receive non-qualified and incentive stock options. Options granted to non-employee directors vest immediately and have a five year contractual term. Options granted to officers and employees vest over five years and have a seven-year contractual term. Generally, each option has an exercise price equal to the closing quoted market price of a share of the Company’s common stock on the date of grant. For grants of incentive stock options, if the grantee owns, or is deemed to own, 10% or more of the total voting power of the Company, then the exercise price shall be 110% of the closing quoted market price on the date of grant and the option will have a five-year contractual term. Options that are forfeited or expire are available for future grants. At December 31, 2014, a total of 2,057,474 shares of common stock were reserved for future issuance under the plan. On January 2, 2015, the Company issued options to purchase 500,000 shares of its common stock to the Company’s President and Chief Executive Officer. The options have an exercise price of $3.91 per share, vest over five years, have a seven-year contractual life and have a fair value of $1,010,000. On January 27, 2015 the Company issued options to purchase 525,000 shares of its common stock to various executives. The options have an exercise price of $4.04 per share, vest over five years, have a seven-year contractual life and have a fair value of $1,087,000. The Black-Scholes option valuation model is used to estimate the fair value of the options. The following table summarizes the fair value of options granted during 2014, 2013 and 2012 and the assumptions used to estimate the fair value: December 31, 2014 2013 2012 Average expected life (years) Forfeiture range 0 - 5.0 % 0 - 5.0 % — % Weighted average forfeiture rate % % — % Dividends % % % Volatility range 61.5 - 65.5 % 67.8 - 73.5 % 70.8 - 78.4 % Weighted average volatility % % % Range of risk-free interest rates 0.86 - 1.74 % 0.50 - 1.36 % 0.36 - 0.86 % Weighted average risk-free interest rate % % % Weighted average fair value at grant date $ $ $ The expected term of the options is estimated based on the “simplified method” as permitted by SAB No. 110. Expected volatility was calculated using the average historical volatility of similar public companies through June 30, 2011 and of the Company thereafter. The risk-free interest rate is based on U.S. Treasury yields for securities in effect at the time of grants with terms approximating the term of the grants. The assumptions used in the Black-Scholes option valuation model are highly subjective, particularly as to stock price volatility of the underlying stock, which can materially affect the resulting valuation. A summary of the Company’s stock option activity and related information for the years ended December 31, 2014, 2013 and 2012 is as follows: Weighted Weighted Average Average Remaining Aggregate (in thousands, except exercise price Exercise Contractual Intrinsic and remaining life data) Options Price Life Value Outstanding, December 31, 2011 Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2012 Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2013 $ Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2014 $ — Exercisable, December 31, 2014 $ $ — Aggregate intrinsic value represents the difference between the exercise prices and the closing stock price on December 31, 2014. At December 31, 2014, the weighted average exercise price of the outstanding options was $4.57 and the closing stock price was $3.84. For various price ranges, weighted average characteristics of outstanding stock options at December 31, 2014 are as follows: Options Outstanding Options Exercisable Weighted Number Average Weighted Number Weighted Outstanding at Remaining Average Exercisable at Average Exercise December 31, Contractual Exercise December 31, Exercise Prices 2014 Life Price 2014 Price $ $ $ — — — — — — $ $ In the years ended December 31, 2014, 2013 and 2012, the Company recorded share-based compensation related to stock options of approximately $3,292,000, $2,787,000 and $2,107,000, respectively, which is included in selling, general and administrative expenses. The following table summarizes the Company’s non-vested stock option activity and related information for the years ended December 31, 2014, 2013 and 2012: Average Grant Date (in thousands, except weighted average Fair Value grant date fair value) Options Per Share Non-vested options at December 31, 2011 Granted Vested ) Forfeited ) Non-vested options at December 31, 2012 Granted Vested ) Forfeited ) Non-vested options at December 31, 2013 Granted Vested ) Forfeited ) Non-vested options at December 31, 2014 $ At December 31, 2014, total unrecognized compensation cost related to non-vested options was $6,153,000 and will be recognized over the remaining weighted-average service period of 1.96 years.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity
Stockholders' Equity	Note 13 — Stockholders’ Equity Stock Repurchase Program Under its stock repurchase program, the Company is authorized to purchase shares of its common stock up to a total purchase price of $60,000,000. To date, the Company has purchased 5,834,369 shares of its common stock for an aggregate purchase price of $24,438,000, or an average of approximately $4.19 per share. Under the terms of its Secured Credit Facilities (see Note 10), the Company may make additional purchases up to an aggregate of $3,000,000 as long as immediately before and after giving effect to the purchase, no event of default shall have occurred and be continuing at the time. Other On June 11, 2012, the Company’s stockholders approved an increase in the Company’s authorized common shares from 75,000,000 shares to 100,000,000 shares. On March 7, 2014, the Company issued 171,308 shares of its common stock aggregating $618,000 to the former shareholders of Collaborative Partners, Inc. as payment for equity in excess of that required under the acquisition agreement. In March 2014, the Company’s Chairman and Chief Executive Officer exercised 200,000 options with an exercise price of $2.70 through the Company on a cashless basis. The Company withheld 112,788 shares as payment for the options and placed those shares in treasury stock. The Chairman and Chief Executive Officer received 87,212 shares from this transaction. On August 6, 2014, in connection with the Refinancing (See Note 9), the Company sold 9,546,629 shares of its common stock in an underwritten equity offering and received net proceeds aggregating approximately $38,078,000, of which two mandatory prepayments of $9,522,402 were used to pay down the 2012 Term Loan Agreement and the 2009 Revolving Credit Agreement. We have an effective registration statement on Form S-3 on file with the U.S. Securities and Exchange Commission (the “SEC”) which registered 20,000,000 shares of our common stock for issuance and sale by us at various times in the future. The proceeds, if any, will be used for working capital and general corporate purposes, subject to the restrictions of our Secured Credit Facilities. In addition, we have an effective registration statement on Form S-4 on file with the SEC which registered 20,000,000 shares of our common stock, which includes 6,438,923 shares of our common stock registered under a previous Form S-4, for use in future acquisitions. During 2013, we issued 1,389,769 shares in connection with our acquisitions of BCA and CPI. During 2014, we issued 171,308 shares in connection with certain additional consideration for CPI. We expect to issue shares of our common stock in connection with certain contingent consideration for those two companies.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Taxes
Income Taxes	Note 14 — Income Taxes The effective tax rates for the years ended December 31, 2014, 2013 and 2012 were 240.4%, 53.7% and (21.9%), respectively. The difference in the Company’s 2014 effective tax rate compared to the 2013 rate is primarily related to a significant increase in the U.S. pretax loss in 2014 primarily due to the recognition of an additional $10,820,000 of interest expense related to the refinancing and early termination of the Company’s former senior credit facility and term loan during the third quarter of 2014. For all the years presented , the Company’s effective tax rate is significantly higher than it otherwise would be primarily as a result of not be ing able to record an income tax benefit related to the U.S. net operating loss and various foreign withholding taxes . This was partially offset in 2013 and 2014 by approximately $2,500,000 of reversal for uncertain tax positions based on management’s assessment that those items were effectively settled with a foreign jurisdiction. The difference in the Company’s 2013 effective tax rate over 2012 was primarily the result of not recording an income tax benefit related to the 2013 U.S. net operating loss which management believes the Company will not be able to utilize. In addition, the Company recognized higher income tax expense related to withholding taxes on certain foreign operations. These items were partially offset by the $2,473,000 reversal for uncertain tax positions based on management’s assessment that those items were effectively settled with a foreign jurisdiction. The components of earnings (loss) before income taxes by United States and foreign jurisdictions were as follows (in thousands): Years Ended December 31, 2014 2013 2012 (Restated) (Restated) (Restated) United States $ ) $ ) $ ) Foreign jurisdictions ) $ $ $ ) Income tax expense (benefit) consists of the following: The increase in expense in 2014 compared to 2013 results from increased pretax profits from foreign operations, the mix of tax rates in those jurisdictions and no offsetting tax benefits arising from the Company’s U.S. net operating losses which management believes the Company will not be able to utilize. The decrease in expense in 2013 compared to 2012 is due to the establishment of a $17,707,000 valuation allowance against the Company’s net U.S. deferred tax assets. The differences between income taxes based on the statutory U.S. federal income tax rate and the Company’s effective income tax rate are provided in the following reconciliation (in thousands). Years Ended December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Statutory federal income tax $ $ $ ) Foreign tax benefit for earnings taxed at lower rates ) ) Change in the valuation allowance Net liability (reductions) additions for uncertain tax positions ) ) ) Excess compensation State and local income taxes, net of federal income tax benefit ) ) ) Stock options ) Deferred tax adjustment — — ) Purchase accounting reversal ) — — Reversal of interest allocations to foreign entities — ) — Other ) ) Total $ $ $ The tax effect of temporary differences that give rise to deferred tax assets and deferred tax liabilities are as follows (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Deferred tax assets: Net operating loss carry forward - U.S. operations $ $ $ Amortization of intangibles Net operating loss carry forward - foreign operations Compensated absences Foreign income taxes on currency translation — — Share based compensation Allowance for uncollectible accounts Bonus accrual Deferred income Foreign tax credit Other Total gross deferred tax assets Valuation allowances ) ) ) Net deferred tax assets Deferred tax liabilities: Intangible assets ) ) ) Depreciation ) ) ) Prepaid expenses ) ) ) Change in tax method ) ) ) Accrued expenses ) ) ) Foreign income taxes on currency translations — ) ) Total gross deferred tax liabilities ) ) ) Net deferred tax assets (liabilities) $ $ ) $ ) Amounts included in the consolidated balance sheets: Current deferred tax assets $ $ $ Non-current deferred tax assets Current deferred tax liabilities ) ) ) Non-current deferred tax liabilities ) ) ) $ $ ) $ ) In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Management evaluates the need for valuation allowances on the deferred tax assets according to the provisions of ASC 740, Income Taxes. They consider both positive and negative evidence. In making this determination, management assesses all of the evidence available at the time including recent earnings, internally-prepared income projections, and historical financial performance. At December 31, 2012, due to recurring net operating losses in the United States, management determined that it was more likely than not that the Company would not be able to utilize its U.S.-related deferred tax assets. The Company continues to generate U.S. net operating losses and has recorded additional valuation allowances of $15,319,000 and $9,062,000 at December 31, 2014 and 2013, respectively. U.S. valuation allowances of $42,087,000 and $26,768,000 were recorded at December 31, 2014 and 2013, respectively, primarily related to the U.S. net operating loss carryforwards. As a result, the U.S. deferred tax assets, net of U.S.-based deferred tax liabilities, are fully reserved at December 31, 2014. Cumulative U.S. federal and state net operating losses at December 31, 2014 are $101,071,000 and $104,076,000, respectively. At December 31, 2014 and 2013, there were approximately $33,933,000 and $24,013,000, respectively, of gross foreign net operating loss carry forwards. The majority of these net operating loss carry forwards have an unlimited carry forward period. It is anticipated that these losses will not be utilized due to continuing losses in these jurisdictions. Foreign valuation allowances of $16,713,000 and $16,000,000 were recorded at December 31, 2014 and 2013, respectively, primarily related to the foreign allowance for doubtful accounts in connection with the Libya Receivable reserve in 2012 and the foreign net operating loss carryforwards. The Company has made no provision for U.S. taxes on $106,637,000 of cumulative earnings of foreign subsidiaries as those earnings are intended to be reinvested for an indefinite period of time and are not intended to be distributed to the U.S. Upon distribution of these earnings in the form of dividends or otherwise, the Company may be subject to U.S. income taxes and foreign withholding taxes. It is not practical, however, to estimate the amount of taxes that may be payable on the eventual repatriation of these earnings. In 2013, deferred tax assets and additional paid in capital were reduced by $583,000 to record the differential between book expense and tax expense related to the vesting of restricted stock. The Company will recognize a tax benefit in the financial statements for an uncertain tax position only if management’s assessment is that the position is “more likely than not” (i.e., a likelihood greater than 50 percent) to be allowed by the tax jurisdiction based solely on the technical merits of the position. The term “tax position” refers to a position in a previously filed tax return or a position expected to be taken in a future tax return that is reflected in measuring current or deferred income tax assets and liabilities for financial reporting purposes. The following table indicates the changes to the Company’s uncertain tax positions for the years ended December 31, 2014 and 2013 including interest and penalties: Years Ended December 31, 2014 2013 2012 (in thousands) Balance, beginning of year $ $ $ Reductions due to laps of statute of limitations — — ) Reductions based on tax positions related to prior years ) ) — Additions based on tax positions related to prior years Balance, end of year $ $ $ The Company files income tax returns in the U.S. federal jurisdiction and in various state and foreign jurisdictions. The Company generally is no longer subject to U.S. or state examinations by tax authorities for taxable years prior to 2011. However, net operating losses utilized for prior years in subsequent year’s tax returns are subject to examination until three years after the filing of subsequent year’s tax return. The statute of limitations expiration in foreign jurisdictions for corporate tax returns generally ranges between two and five years depending on the jurisdiction. The Company’s policy is to record income tax related interest and penalties in income tax expense. At December 31, 2014 , 2013 and 2012 , the Company ha s accrued $520,000, $ 172,000 and $100,000, respectively, related to potential interest and penalties. The Company’s income tax returns are based on calculations and assumptions that are subject to examinations by the Internal Revenue Service and other tax authorities. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses the potential outcomes of these examinations and any future examinations for the current or prior years in determining the adequacy of its provision for income taxes. As part of its assessment of potential adjustments to its tax returns, the Company increases its current tax liability to the extent an adjustment would result in a cash tax payment or decreases its deferred tax assets to the extent an adjustment would not result in a cash tax payment. The Company continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, the current tax liability and deferred taxes in the period in which the facts that give rise to a revision become known.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies
Commitments and Contingencies	Note 15 — Commitments and Contingencies General Litigation M.A. Angeliades, Inc. (“Plaintiff”) has filed a complaint with the Supreme Court of New York against the Company and the New York City Department of Design and Construction (“DDC”) regarding payment of approximately $8,771,000 for work performed as a subcontractor to the Company plus interest and other costs. The Company has accrued approximately $2,340,000, including interest of $448,000, based on invoices received from Plaintiff who has refused to provide invoices for the additional work that Plaintiff claims to have performed. Until such time as the Company obtains invoices for the additional work and is able to provide those invoices to DDC for reimbursement or there is a full resolution of the litigation, it has no intention of paying Plaintiff. The Company believes that its position is defensible, however, there can be no assurance that it will receive a favorable verdict should this case proceed to trial. From time to time, the Company is a defendant or plaintiff in various legal actions which arise in the normal course of business. As such the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of probable losses. A determination of the amount of the provision required for these commitments and contingencies, if any, which would be charged to earnings, is made after careful analysis of each matter. The provision may change in the future due to new developments or changes in circumstances. Changes in the provision could increase or decrease the Company’s earnings in the period the changes are made. It is the opinion of management, after consultation with legal counsel, that the ultimate resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or cash flows. Off- Balance Sheet Arrangements The Company enters into agreements with banks for the banks to issue bonds to clients or potential clients for three separate purposes as follows: (1) Certain of the Company’s subsidiaries (Hill International N.V., Hill International (UK) Ltd. and Hill International (Middle East) Ltd.) have entered into contracts for the performance of construction management services which provide that the Company receive advance payment of some of the management fee from the client prior to commencement of the construction project. However, the clients require a guarantee of service performance in the form of an advance payment bond. These bonds are evidenced by Letters of Guarantee issued by the subsidiaries’ banks in favor of the clients. In some cases these clients also require a parent company guarantee. (2) The Company may also enter into certain contracts which require a performance bond to be issued by a bank in favor of the client for a portion of the value of the contract. These bonds may be exercised by the client in instances where the Company fails to provide the contracted services. (3) Certain clients may require bonds as part of the bidding process for new work. The bid bonds are provided to demonstrate the financial strength of the companies seeking the work and are usually outstanding for short periods. If the bid is rejected the bond is cancelled and if the bid is accepted the Company may be required to provide a performance bond. The maximum potential future payment under these arrangements at December 31, 2014 was $80,022,000 . Cash held in restricted accounts as collateral for the issuance of performance and advance payment bonds and letters of credit at December 31, 2014 and 2013 wer e $16,007,000 and $ 18,506,000 , respectively. Acquisition-related On February 28, 2011, the Company’s wholly-owned subsidiary Hill Spain acquired an indirect 60% interest in Engineering S.A. (“ESA”), a firm located in Brazil, for cash amounting to 22,200,000 Brazilian Reais (“BR”) (approximately $11,757,000). Minimum additional payments were made on April 30, 2012 in the amount of BR 6,624,000 (approximately $3,508,000 on that date) and on July 23, 2013 in the amount of BR 11,372,000 (approximately $5,095,000). Under certain circumstances, the Company may be required to pay BR 5,000,000 (approximately $2,468,000 at December 31, 2012) in addition to the minimum payments. Also, ESA’s shareholders entered into an agreement whereby the minority shareholders have a right to compel (“ESA Put Option”) Hill Spain to purchase any or all of their shares during the period from February 28, 2014 to February 28, 2021. Hill Spain also has the right to compel (“ESA Call Option”) the minority shareholders to sell any or all of their shares during the same time period. The purchase price for such shares shall be seven times the earnings before interest and taxes for ESA’s most recently ended fiscal year, net of any financial debt plus excess cash multiplied by a percentage which the shares to be purchased bear to the total number of shares outstanding at the time of purchase, but in the event the ESA Call Option is exercised by Hill Spain, the purchase price shall be increased by five percent. The ESA Put Option and the ESA Call Option must be made within three months after the audited financial statements of ESA have been completed. See Note 3. The Company is committed to issue shares of its common stock to the former shareholders of CPI for certain contingent consideration. The number of shares will be determined at various times during 2014. See Note 4. The Company is committed to pay additional consideration for the purchase of Cadogans in the amount of £519,000 to be paid in cash on October 31, 2015 and an earn out based upon the average earnings before interest, taxes, depreciation and amortization for the two-year period ending on October 31, 2016 (which amount shall not be less than £0 nor more than £200,000) . See Note 4. Other On December 31, 2012, the Company identified a potential employment tax liability related to certain foreign subsidiaries’ treatment of certain individuals as independent contractors rather than as employees. On June 24, 2013, the Company received an indemnification from the selling shareholders for periods prior to 2013. Accordingly, the Company has reversed the accrual established in 2012 and has reflected approximately $3,600,000 as a credit to selling, general and administrative expenses in the consolidated statement of operations for the year ended December 31, 2013. In consideration for the indemnification, the Company reversed the 2013 first quarter write - down of the liabilities for the second installment obligation of approximately 1,950,000 BRL (approximately $873,000). In addition, the Company believes, based upon certain professional advice that it is remote that a future liability will be established for the potential employment taxes relating to certain foreign independent contractors and, therefore, has made no accrual for such potential liability.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2014
Operating Leases
Operating Leases	Note 16 — Operating Leases The Company has numerous operating leases which have various expiration dates through April 30, 2027. Rent expense was approximately $13,902,000, $12,408,000 and $12,538,000 for the years ended December 31, 2014, 2013 and 2012, respectively, which is included in selling, general and administrative expenses in the consolidated statements of earnings. The Company is required to pay property taxes, utilities and other costs related to several of its leased office facilities. At December 31, 2014, approximate future minimum payments under these leases that have remaining non-cancelable lease terms in excess of one year are as follows (in thousands): Years Ending December 31, Thereafter Total $

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2014
Benefit Plans
Benefit Plans	Note 17 - Benefit Plans The Company maintains a 401(k) Retirement Savings Plan (the “401(k) Plan”) for qualified employees. The terms of the 401(k) Plan define qualified employees as those over 21 years of age. Through April 30, 2012, the Company matched 50% of the employee contributions up to 6% of employee compensation. Effective May 1, 2012, the Company suspended its matching contribution. Effective January 1, 2013, the Company matches 50% of employee contributions up to 2% of employee compensation up to a maximum $2,550. For the years ended December 31, 2014, 2013 and 2012, the Company recognized expense amounting to $801,000, $734,000 and $666,000, respectively, which is included in selling, general and administrative expenses in the consolidated statements of earnings.

Business Segment Information

Business Segment Information	12 Months Ended
	Dec. 31, 2014
Business Segment Information
Business Segment Information	Note 18 — Business Segment Information The Company’s business segments reflect how executive management makes resource decisions and assesses its performance. The Company bases these decisions on the type of services provided (Project Management and Construction Claims) and secondarily by their geography (U.S./Canada, Latin America, Europe, the Middle East, Africa and Asia/Pacific). The Project Management business segment provides extensive construction and project management services to construction owners worldwide. Such services include program management, project management, construction management, project management oversight, troubled project turnaround, staff augmentation, project labor agreement consulting, commissioning, estimating and cost management, and labor compliance services. The Construction Claims business segment provides such services as claims consulting, management consulting, litigation support, expert witness testimony, cost/damages assessment, delay/disruption analysis, adjudication, lender advisory, risk management, forensic accounting, fraud investigation and Project Neutral services to clients worldwide. The Company evaluates the performance of its segments primarily on operating profit before corporate overhead allocations and income taxes. The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Consulting Fee Revenue (“CFR”) 2014 2013 2012 (Restated) Project Management $ % $ % $ % Construction Claims Total $ % $ % $ % Total Revenue 2014 2013 2012 (Restated) Project Management $ % $ % $ % Construction Claims Total $ % $ % $ % Operating Profit (Loss) 2014 2013 2012 (Restated) (Restated) (Restated) Project Management $ $ $ ) Construction Claims Corporate ) ) ) Total $ $ $ ) Depreciation and Amortization Expense 2014 2013 2012 Project Management $ $ $ Construction Claims Subtotal segments Corporate Total $ $ $ Consulting Fee Revenue by Geographic Region 2014 2013 2012 (Restated) U.S./Canada $ % $ % $ % Latin America Europe Middle East Africa Asia/Pacific Total $ % $ % $ % U.S. $ % $ % $ % Non-U.S. Total $ % $ % $ % For the year ended December 31, 2014, consulting fee revenue for the United Arab Emirates amounted to $73,329,000 representing 12.7% of the total and Oman’s consulting fee revenue amounted to $66,896,000 representing 11.6% of the total. No other country except for the United States accounted for over 10% of consolidated consulting fee revenue. For the year ended December 31, 2013, consulting fee revenue for the United Arab Emirates amounted to $66,918,000 representing 13.1% of the total and Oman’s consulting fee revenue amounted to $51,053,000 representing 10.0% of the total. No other country except for the United States accounted for over 10% of consolidated consulting fee revenue. For the year ended December 31, 2012, consulting fee revenue for the United Arab Emirates amounted to $61,729,000 representing 14.8% of the total and Brazil’s consulting fee revenue amounted to $45,663,000 representing 10.9% of the total. No other country except for the United States accounted for over 10% of consolidated consulting fee revenue. Total Revenue by Geographic Region 2014 2013 2012 (Restated) U.S./Canada $ % $ % $ % Latin America Europe Middle East Africa Asia/Pacific Total $ % $ % $ % U.S. $ % $ % $ % Non-U.S. Total $ % $ % $ % For the year ended December 31, 2014, total revenue for the United Arab Emirates amounted to $74,708,000 representing 11.6% of the total and Oman’s total revenue amounted to $70,798,000 representing 11.0% of the total. No other country except for the United States accounted for over 10% of consolidated total revenue. For the year ended December 31, 2013, total revenue for the United Arab Emirates amounted to $68,158,000 representing 11.8% of the total. No other country except for the United States accounted for over 10% of consolidated total revenue. For the year ended December 31, 2012, total revenue for the United Arab Emirates amounted to $63,072,000 representing 13.1% of total revenue. No other country except for the United States accounted for over 10% of consolidated total revenue. Consulting Fee Revenue By Client Type 2014 2013 2012 (Restated) U.S. federal government $ % $ % $ % U.S. state, regional and local governments Foreign governments Private sector Total $ % $ % $ % Total Revenue By Client Type 2014 2013 2012 (Restated) U.S. federal government $ % $ % $ % U.S. state, regional and local governments Foreign governments Private sector Total $ % $ % $ % Total Assets by Geographic Region December 31, 2014 2013 2012 (Restated) (Restated) (Restated) U.S./Canada $ $ $ Latin America Europe Middle East Africa Asia/Pacific Total $ $ $ U.S. $ $ $ Non-U.S. $ $ $ Property, Plant and Equipment, Net by Geographic Location December 31, 2014 2013 2012 U.S./Canada $ $ $ Latin America Europe Middle East Africa Asia/Pacific Total $ $ $ U.S. $ $ $ Non-U.S. Total $ $ $

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2014
Subsequent Event [Abstract]
Subsequent Event	Note 19 — Subsequent Event In connection with the restatement of it consolidated financial statements as of and for the year ended December 31, 2014, the Company became in technical default of its Secured Credit Facilities due to certain misrepresentations, reporting and affirmative covenant breaches. On November 3, 2015, the Company received a waiver of the default. The Company will pay fees of $81,900 and other out-of-pocket expenses incurred by the Administrative Agent.

Quarterly Results

Quarterly Results	12 Months Ended
	Dec. 31, 2014
Quarterly Results (Unaudited)(As Restated)
Quarterly Results (Unaudited)(As Restated)	Note 20 — Quarterly Results (Unaudited)(As Restated) The following is a summary of certain quarterly financial information for fiscal years 2014, 2013 and 2012 (in thousands except per share data). First Second Third Fourth 2014 (As reported) Quarter Quarter Quarter Quarter Total Consulting fee revenue (1) $ $ $ $ $ Total revenue (1) Gross profit (1) Operating profit (1) Net earnings (loss) (1) ) ) ) Net earnings (loss) attributable to Hill (1) ) ) ) Basic earnings (loss) per common share (1) $ $ $ ) $ ) $ ) Diluted earnings (loss) per common share (1) $ $ $ $ ) $ ) 2014 (Restated) (Restated) (Restated) (Restated) Consulting fee revenue (1) $ $ $ $ $ Total revenue (1) Gross profit (1) Operating profit (1) Net earnings (loss) (1) ) ) ) Net earnings (loss) attributable to Hill (1) ) ) ) Basic earnings (loss) per common share (1)(2) $ $ $ ) $ ) $ ) Diluted earnings (loss) per common share (1)(2) $ $ $ ) $ ) $ ) 2013 (As Reported) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (3) Net earnings (loss) (3) ) Net (loss) earnings attributable to Hill (3) ) ) Basic (loss) earnings per common share (3) $ ) $ $ $ ) $ Diluted (loss) earnings per common share (3) $ ) $ $ $ ) $ 2013 (Restated) (Restated) (Restated) (Restated) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (3) Net earnings (loss) (3) ) Net (loss) earnings attributable to Hill (3) ) ) Basic (loss) earnings per common share (3) $ ) $ $ $ ) $ Diluted (loss) earnings per common share (3) $ ) $ $ $ ) $ 2012 (As Reported) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (loss) (4) ) ) Net (loss) earnings (4) ) ) ) Net (loss) earnings attributable to Hill (4) ) ) ) ) Basic (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) Diluted (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) 2012 (Restated) (Restated) (Restated) Consulting fee revenue $ $ $ $ $ Total revenue $ Gross profit $ Operating profit (loss) (4) ) $ ) ) Net (loss) earnings (4) ) $ ) ) Net (loss) earnings attributable to Hill (4) ) ) $ ) ) Basic (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) Diluted (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) (1) Quarterly results for 2014 have been restated to reflect (1) the receipt of $6,631,000 against the Libya Receivable, payment of $1,683,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax benefit of $307,000 which increased operating profit by $4,948,000 and net earnings and net earnings attributable to Hill by $5,255,000, or $0.13 per diluted common share, in the first quarter and (2) an increase in consulting fee revenue and total revenue of $1,312,000 from a joint venture; an increase in cost of services of $960,000 arising from under accrued end of service benefits of approximately $1,360,000, an impairment loss relating to an abandoned job site of approximately $1,013,000, offset by a refundable tax payment of $1,413,000; an increase in SG&A expenses of $642,000 related to legal, bad debt and other related expense; and an increase of $196,000 in income tax expense which increased gross profit by $352,000, decreased operating profit by $290,000, decreased net earnings by $486,000 and decreased net earnings attributable to Hill by $524,000, or $0.01 per diluted common share in the fourth quarter. (2) Basic and diluted earnings (loss) per common share for each quarter is computed using the weighted average number of shares outstanding during the quarter, while basic and diluted earnings (loss) per common share for the year is computed using the weighted average number of shares outstanding for the year. Thus, the sum of earnings (loss) per common share for the quarters may not equal the amount for the year. (3) Quarterly results for 2013 have been restated to reflect (1) the receipt of $604,000 against the Libya Receivable, payment of $230,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax expense of $51,000 which increased operating profit by $374,000 and net earnings and net earnings attributable to Hill by $374,000 and $323,000. respectively, or $0.01 per diluted common share in the first quarter and (2) the receipt of $2,276,000 against the Libya Receivable, payment of $410,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax expense of $256,000 which increased operating profit by $1,866,000 and net earnings and net earnings attributable to Hill by $1,610,000, or $0.05 per diluted common share. (4) Quarterly results for 2012 have been restated to reflect the establishment of a $59,937,000 reserve against the Libya Receivable and the elimination of $11,388,000 of certain assets and liabilities related to the Libya Receivable resulting in a net increase in SG&A expenses, an increase in operating loss, an increase in net loss and net loss attributable to Hill of $48,549,000, or $1.26 per diluted common share in the fourth quarter of 2012.

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2014
Schedule II Valuation and Qualifying Accounts
Schedule II Valuation and Qualifying Accounts	Schedule II Hill International, Inc. and Subsidiaries Valuation and Qualifying Accounts (Allowance for Uncollectible Receivables – in thousands) Other - Uncollectible Allowance Receivables Balance at Additions Acquired in Written off, Balance at Beginning of Charged to Business Net of End of Fiscal Year Earnings Combinations Recoveries Fiscal Year (Restated) (Restated) (Restated) Fiscal year ended December 31, 2014 $ $ ) $ $ ) $ Fiscal year ended December 31, 2013 $ $ $ $ ) $ Fiscal year ended December 31, 2012 $ $ $ — $ ) $

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Summary of Significant Accounting Policies
Basis of Presentation	(a) Basis of Presentation The accompanying consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States. The consolidated financial statements include the accounts of Hill International, Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	(b) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The estimates affecting the consolidated financial statements that are particularly significant include revenue recognition, allocation of purchase price to acquired intangibles and goodwill, recoverability of long-lived assets, income taxes, allowance for doubtful accounts and commitments and contingencies.
Foreign Currency Translations and Transactions	(c) Foreign Currency Translations and Transactions Assets and liabilities of all foreign operations are translated at year-end rates of exchange, and the statements of operations are translated at the average rates of exchange for the year. Gains or losses resulting from translating foreign currency financial statements are accumulated in a separate component of stockholders’ equity entitled accumulated other comprehensive loss until the entity is sold or substantially liquidated. Gains or losses from foreign currency transactions (transactions denominated in a currency other than the entity’s local currency) are reflected in selling, general and administrative expenses in the consolidated statement of operations.
Fair Value of Financial Instruments	(d) Fair Value of Financial Instruments The fair value of financial instruments, which primarily consists of cash and cash equivalents, accounts receivable, accounts payable and due to bank, approximates carrying value due to the short-term nature of the instruments. The carrying value of our various credit facilities approximates fair value as the interest rate is variable. The term loan approximates fair value as the Company recently entered into that agreement.
Cash and Cash Equivalents	(e) Cash and Cash Equivalents Cash and cash equivalents include cash on hand and investments in money market funds and investment grade securities held with high quality financial institutions. The Company considers all highly liquid instruments purchased with a remaining maturity of three months or less at the time of purchase to be cash equivalents.
Restricted Cash	(f) Restricted Cash Restricted cash represents cash collateral required to be maintained in foreign bank accounts to serve as collateral for letters of credit, bonds or guarantees on several projects. The cash will remain restricted until the respective project has been completed, which typically is greater than one year.
Concentrations of Credit Risk	(g) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash investments and accounts receivable. The Company maintains its cash accounts with high quality financial institutions. Although the Company currently believes that the financial institutions, with which it does business, will be able to fulfill their commitments to it, there is no assurance that those institutions will be able to continue to do so. The Company provides professional services, under contractual arrangements, to domestic and foreign governmental units, institutions and the private sector. To reduce credit risk, the Company performs ongoing credit evaluations of its clients and does not require collateral beyond customary retainers. The Company had no clients that accounted for 10% or more of accounts receivable. The following table shows the number of the Company’s clients which contributed 10% or more of revenue: Years Ended December 31, 2014 2013 2012 Number of 10% clients — — Percentage of total revenue % N/A N/A The following provides information with respect to total revenue from contracts with U.S. federal government agencies: Years Ended December 31, 2014 2013 2012 Percentage of total revenue % % %
Allowance for Doubtful Accounts	(h) Allowance for Doubtful Accounts The allowance for doubtful accounts is an estimate prepared by management based on identification of the collectibility of specific accounts and the overall condition of the receivable portfolios. When evaluating the adequacy of the allowance for doubtful accounts, the Company specifically analyzes trade receivables, including retainage receivable, historical bad debts, client credits, client concentrations, client credit worthiness, current economic trends and changes in client payment terms. If the financial condition of clients were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. Likewise, should the Company determine that it would be able to realize more of its receivables in the future than previously estimated, an adjustment to the allowance would increase earnings in the period such determination was made. The allowance for doubtful accounts is reviewed on a quarterly basis and adjustments are recorded as deemed necessary.
Property and Equipment	(i) Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is provided over the estimated useful lives of the assets as follows: Method Estimated Useful Life Furniture and equipment Straight-line 10 years Leasehold improvements Straight-line Shorter of estimated useful life or lease term Computer equipment and software Straight-line 3 to 5 years Automobiles Straight-line 5 years The Company capitalizes costs associated with internally developed and/or purchased software systems that have reached the application development stage and meet recoverability tests. Capitalized costs include external direct costs of materials and services utilized in developing or obtaining internal-use software, payroll and payroll-related expenses for employees who are directly associated with and devote time to the internal-use software project. Capitalization of such costs begins when the preliminary project stage is complete and ceases no later than the point at which the project is substantially complete and ready for its intended purpose. Costs for general and administrative, overhead, maintenance and training, as well as the cost of software that does not add functionality to existing systems, are expensed as incurred. Upon retirement or other disposition of these assets, the cost and related depreciation are removed from the accounts and the resulting gain or loss, if any, is reflected in results of operations. Expenditures for maintenance, repairs and renewals of minor items are charged to expense as incurred. Major renewals and improvements are capitalized.
Retainage Receivable	(j) Retainage Receivable Retainage receivable represents balances billed but not paid by clients pursuant to retainage provisions in the construction management contracts and will be due upon completion of specific tasks or the completion of the contract. The current portion of retainage receivable is included in accounts receivable and the long-term portion of retainage receivable is included in retainage receivable in the consolidated balance sheets.
Long-Lived Assets	(k) Long-Lived Assets Acquired intangible assets consist of contract rights, client related intangibles and trade names arising from the Company’s acquisitions. Contract rights represent the fair value of contracts in progress and backlog of an acquired entity. For intangible assets purchased in a business combination, the estimated fair values of the assets are used to establish the cost bases. Valuation techniques consistent with the market approach, the income approach and the cost approach are used to measure fair value. These assets are amortized over their estimated lives which range from three to fifteen years. The Company reviews long-lived assets to be held-and-used for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the sum of the undiscounted expected future cash flows over the remaining useful life of a long-lived asset is less than its carrying amount, the asset is considered to be impaired. Impairment losses are measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flow discounted at a rate commensurate with the risks associated with the recovery of the asset. Assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Goodwill	(l) Goodwill Goodwill represents the excess of purchase price and other related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Acquired intangible assets other than goodwill are amortized over their useful lives. For intangible assets purchased in a business combination, the estimated fair values of the assets are used to establish the cost bases. Valuation techniques consistent with the market approach and the income approach are used to measure fair value. Goodwill is tested annually for impairment in its fiscal third quarter. The Company has determined that it has two reporting units, the Project Management unit and the Construction Claims unit. The Company made that determination based on the similarity of the services provided, the methodologies in delivering our services and the similarity of the client base in each of these units. Goodwill is assessed for impairment using a two-step approach. In the first step of the impairment test, the Company compares the fair value of the reporting unit in which the goodwill resides to its carrying value. To the extent the carrying amount of a reporting unit exceeds its fair value, an indication exists that the reporting unit’s goodwill may be impaired and the Company must perform a second more detailed assessment. The second step, if necessary, involves allocating the reporting unit’s fair value to all of its recognized and unrecognized assets and liabilities in order to determine the implied fair value of the reporting unit’s goodwill as of the assessment date. The implied fair value of the reporting unit’s goodwill is then compared to the carrying amount of goodwill to quantify an impairment charge as of the assessment date. Application of the goodwill impairment test requires significant judgments including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the businesses, the useful life over which cash flows will occur, and determination of the Company’s weighted average cost of capital. The Company’s changes in estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill impairment for each reporting unit. The Company performed its annual impairment test effective July 1, 201 4 and noted no impairment for either of its reporting units. In the future, the Company will continue to perform the annual test during its fiscal third quarter unless events or circumstances indicate an impairment may have occurred before that time.
Investments	(m) Investments Hill International (Spain), S.A. The Company’s subsidiary, Hill International (Spain), S.A. (“Hill Spain”), has the following cost-basis investments: · Concessia, Cartera y Gestion de Infrastructuras, S.A. (“Concessia”) —Hill Spain has made payments totaling $4,239,000 towards an initial 5.16% interest in this entity which invests in the equity of companies which finance, construct and operate various public and private infrastructure projects. The payments represented approximately 66% of Hill Spain’s total required capital contribution. Hill Spain had accrued the remaining commitment of approximately $2,120,000 and had included that amount in the cost of the investment and in other liabilities in the accompanying consolidated balance sheet at December 31, 2012. During 2013, the aggregate capitalization of Concessia was reduced from approximately €93,000,000 to approximately €71,000,000. At that time, Hill Spain chose to reduce its total investment to a 4.45% interest and to distribute the excess 0.71% interest to the other shareholders of Concessia. Hill Spain has reduced both the cost of the investment and other liabilities by $2,120,000. · Nuevo Hospital de Burgos, S.A. – Hill Spain paid $3,761,000 for a 5.18% interest in this entity which, on completion of construction, will operate a new hospital in Burgos, Spain. On January 12, 2012 Hill Spain signed an agreement to sell its entire holding to its affiliate Concessia which is subject to the approval of the local authority, the owner of the facility and the financial institutions involved in the project. Hill Spain received a down payment of $3,149,000 and has accrued a receivable for $612,000. Although the final price is subject to certain conditions, the Company expects the investment to be fully recovered. Other The Company will, in the ordinary course, form joint ventures for specific projects. These joint ventures typically require limited or no investment and simply provide a pass-through for the Company’s billings. Any distributions in excess of the Company’s billings are accounted for as income when received.
Due to Bank	(n) Due to Bank Under the Company’s cash-management system, certain cash accounts reflect credit balances to the extent checks were disbursed but not immediately funded at the bank. The Company manages this process daily and ensures all checks are funded when presented.
Deferred Revenue	(o) Deferred Revenue In certain instances the Company may collect advance payments from clients for future services. Upon receipt, the payments are reflected as deferred revenue in the Company’s consolidated balance sheets. As the services are performed, the Company reduces the balance and recognizes revenue.
Deferred Rent	(p) Deferred Rent Rent expenses for operating leases which include scheduled rent increases is determined by expensing the total amount of rent due over the life of the operating lease on a straight-line basis. The difference between the rent paid under the terms of the lease and the rent expensed on a straight-line basis is recorded as a liability. The deferred rent at December 31, 2014 and 2013 was $2,968,000 and $3,043,000, respectively, and is included in other liabilities in the consolidated balance sheet.
Income Taxes	(q) Income Taxes The Company estimates income taxes in each of the jurisdictions in which it operates. This process involves estimating its actual current tax exposure together with assessing temporary differences resulting from differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are included within the Company’s consolidated balance sheets. The Company assesses the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent it believes recovery is not likely, the Company establishes a valuation allowance. To the extent the Company establishes a valuation allowance in a period, it must include an expense within the tax provision in the consolidated statements of earnings. The Company has recorded a valuation allowance to reduce the deferred tax asset to an amount that is more likely to be realized in future years. If the Company determines in the future that it is more likely that the deferred tax assets subject to the valuation allowance will be realized, then the previously provided valuation allowance will be adjusted. The Company recognizes a tax benefit in the financial statements for an uncertain tax position only if management’s assessment is that the position is “more likely than not” (i.e., a likelihood greater than 50 percent) to be allowed by the tax jurisdiction based solely on the technical merits of the position. The term “tax position” refers to a position in a previously filed tax return or a position expected to be taken in a future tax return that is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods.
Revenue Recognition	(r) Revenue Recognition The Company generates revenue primarily from providing professional services to its clients. Revenue is generally recognized upon the performance of services. In providing these services, the Company may incur reimbursable expenses, which consist principally of amounts paid to subcontractors and other third parties and travel and other job related expenses that are contractually reimbursable from clients. The Company has determined that it will include reimbursable expenses in computing and reporting its total revenue as long as the Company remains responsible to the client for the fulfillment of the contract and for the overall acceptability of all services provided. The Company earns its revenue from time-and-materials, cost-plus and fixed-price contracts. If estimated total costs on any contract indicate a loss, the Company charges the entire estimated loss to operations in the period the loss becomes known. The cumulative effect of revisions to revenue, estimated costs to complete contracts, including penalties, incentive awards, change orders, claims, anticipated losses, and others are recorded in the accounting period in which the events indicating a loss are known and the loss can be reasonably estimated. Such revisions could occur at any time and the effects may be material. Time-and-Materials Contracts Under its time-and-materials contracts, the Company negotiates hourly billing rates and charges its clients based on the actual time that the Company spends on a project. In addition, clients reimburse the Company for its actual out-of-pocket costs of materials and other direct incidental expenditures that the Company incurs in connection with its performance under the contract. Its profit margins on time-and-materials contracts fluctuate based on actual labor and overhead costs that the Company directly charges or allocates to contracts compared with negotiated billing rates. Revenue on these contracts are recognized based on the actual number of hours the Company spends on the projects plus any actual out-of-pocket costs of materials and other direct incidental expenditures that the Company incurs on the projects. Its time-and-materials contracts generally include annual billing rate adjustment provisions. Cost-Plus Contracts The Company has two major types of cost-plus contracts: Cost-Plus Fixed Fee Under cost-plus fixed fee contracts, the Company charges its clients for its costs, including both direct and indirect costs, plus a fixed negotiated fee. In negotiating a cost-plus fixed fee contract, the Company estimates all recoverable direct and indirect costs and then adds a fixed profit component. The total estimated cost plus the negotiated fee represents the total contract value. The Company recognizes revenue based on the actual labor costs, based on hours of labor effort, plus non-labor costs the Company incurs, plus the portion of the fixed fee the Company has earned to date. The Company invoices for its services as revenue is recognized or in accordance with agreed-upon billing schedules. Aggregate revenue from cost-plus fixed fee contracts may vary based on the actual number of labor hours worked and other actual contract costs incurred. However, if actual labor hours and other contract costs exceed the original estimate agreed to by its client, the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive additional revenue relating to the additional costs (see “ Change Orders and Claims ”). Cost-Plus Fixed Rate Under its cost-plus fixed rate contracts, the Company charges clients for its costs plus negotiated rates based on its indirect costs. In negotiating a cost-plus fixed rate contract, the Company estimates all recoverable direct and indirect costs and then adds a profit component, which is a percentage of total recoverable costs to arrive at a total dollar estimate for the project. The Company recognizes revenue based on the actual total number of labor hours and other costs the Company expends at the cost plus the fixed rate the Company negotiated. Similar to cost-plus fixed fee contracts, aggregate revenue from cost-plus fixed rate contracts may vary and the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive additional revenue relating to any additional costs that exceed the original contract estimate (see “ Change Orders and Claims ”). Labor costs and subcontractor services are the principal components of its direct costs on cost-plus contracts, although some include materials and other direct costs. Some of these contracts include a provision that the total actual costs plus the fee will not exceed a guaranteed price negotiated with the client. Others include rate ceilings that limit the reimbursement for general and administrative costs, overhead costs and materials handling costs. The accounting for these contracts appropriately reflects such guaranteed price or rate ceilings. Firm Fixed-Price (“FFP”) Contracts The Company’s FFP contracts have historically accounted for most of its fixed-price contracts. Under FFP contracts, the Company’s clients pay an agreed amount negotiated in advance for a specified scope of work. The Company recognizes revenue on FFP contracts using the percentage-of-completion method (recognizing revenue as costs are incurred). Profit margins the Company recognizes in all periods prior to completion of the project on any FFP contract depend on the accuracy of the Company’s estimates of approximate revenue and expenses and will increase to the extent that its current estimates of aggregate actual costs are below amounts previously estimated. Conversely, if the Company’s current estimated costs exceed prior estimates, its profit margins will decrease and the Company may realize a loss on a project. In order to increase aggregate revenue on the contract, the Company generally must obtain a change order, contract modification, or successfully prevail in a claim in order to receive payment for the additional costs (see “ Change Orders and Claims ”). Change Orders and Claims Change orders are modifications of an original contract that effectively change the provisions of the contract without adding new provisions. Either the Company or its client may initiate change orders. They may include changes in specifications or design, manner of performance, facilities, equipment, materials, sites and period of completion of the work. Claims are amounts in excess of the agreed contract price that the Company seeks to collect from its clients or others for client-caused delays, errors in specifications and designs, contract terminations, change orders that are either in dispute or are unapproved as to both scope and price, or other causes of unanticipated additional contract costs. Change orders and claims occur when changes are experienced once contract performance is underway. Change orders are sometimes documented and terms of such change orders are agreed with the client before the work is performed. Sometimes circumstances require that work progresses before agreement is reached with the client. Costs related to change orders and claims are recognized when they are incurred. Change orders and claims are included in total estimated contract revenue when it is probable that the change order or claim will result in a bona fide addition to contract value that can be reliably estimated. No profit is recognized on claims until final settlement occurs; unapproved change orders are evaluated as claims. This can lead to a situation where costs are recognized in one period and revenue is recognized when client agreement is obtained or claims resolution occurs, which can be in subsequent periods. The Company has contracts with the U.S. government that contain provisions requiring compliance with the U.S. Federal Acquisition Regulations (“FAR”). These regulations are generally applicable to all of its federal government contracts and are partially or fully incorporated in many local and state agency contracts. They limit the recovery of certain specified indirect costs on contracts subject to the FAR. Cost-plus contracts covered by the FAR provide for upward or downward adjustments if actual recoverable costs differ from the estimate billed under forward pricing arrangements. Most of its federal government contracts are subject to termination at the convenience of the client. Contracts typically provide for reimbursement of costs incurred and payment of fees earned through the date of such termination. Federal government contracts which are subject to the FAR and some state and local governmental agencies require audits, which are performed for the most part by the Defense Contract Audit Agency (“DCAA”). The DCAA audits the Company’s overhead rates, cost proposals, incurred government contract costs, and internal control systems. During the course of its audits, the DCAA may question incurred costs if it believes the Company has accounted for such costs in a manner inconsistent with the requirements of the FAR or Cost Accounting Standards and recommend that its U.S. government corporate administrative contracting officer disallow such costs. Historically, the Company has not experienced significant disallowed costs as a result of such audits. However, the Company can provide no assurance that the DCAA audits will not result in material disallowances of incurred costs in the future.
Share-Based Compensation	(s) Share-Based Compensation The Company uses the Black-Scholes option pricing model to measure the estimated fair value of options to purchase the Company’s common stock. The compensation expense, less estimated forfeitures, is being recognized over the service period on a straight-line basis. The Company’s policy is to use newly issued shares to satisfy the exercise of stock options.
Advertising Costs	(t) Advertising Costs Advertising costs are expensed as incurred and amounted to the following (in thousands): Years Ended December 31, 2014 2013 2012 $ $ $
Earnings per Share	(u) Earnings per Share Basic earnings per common share has been computed using the weighted-average number of shares of common stock outstanding during the year. Diluted earnings per common share incorporates the incremental shares issuable upon the assumed exercise of stock options using the treasury stock method. Dilutive stock options increased average common shares outstanding by approximately 225,000 shares for the year ended December 31, 2013. Options to purchase 3,521,000 shares, 5,364,000 shares and 4,492,000 shares of the Company’s common stock were not included in the calculation of common shares outstanding for the years ended December 31, 2014, 2013 and 2012, respectively, because they were anti-dilutive.
New Accounting Pronouncements	(v) New Accounting Pronouncement On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP, including industry-specific guidance . The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for interim and annual periods commencing after December 15, 2016 and allows for both retrospective and prospective methods of adoption. Early adoption is not permitted. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated financial statements.

Restatement and Revision of P30

Restatement and Revision of Previously Reported Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2014
Restatement and Revision of Previously Reported Consolidated Financial Statements
Schedule of corrections of the misstatement on the Company's consolidated balance sheets and consolidated statements of income, comprehensive income (loss) and cash flows	December 31, 2014 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable, less allowance for doubtful accounts $ $ $ Prepaid expenses and other current assets $ $ ) $ Income taxes receivable $ $ $ Deferred income taxes $ $ $ Total current assets $ $ $ Accounts receivable - Libya $ $ ) $ — Deferred income tax assets $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ $ Income taxes payable $ $ $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Other current liabilities $ $ $ Total current liabilities $ $ $ Deferred income taxes $ $ $ Other liabilities $ $ ) $ Total liabilities $ $ ) $ Retained earnings (deficit) $ $ ) $ ) Accumulated other comprehensive loss $ ) $ $ ) Hill International, Inc. share of equity $ $ ) $ Noncontrolling interests $ $ $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ December 31, 2013 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable $ $ ) $ Prepaid expenses and other current assets $ $ ) $ Deferred income tax assets $ $ $ Total current assets $ $ ) $ Deferred income tax assets $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ ) $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Total current liabilities $ $ ) $ Deferred income taxes $ $ ) $ Total liabilities $ $ ) $ Retained earnings $ $ ) $ Accumulated other comprehensive loss $ ) $ $ ) Hill International, Inc. share of equity $ $ ) $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ December 31, 2012 As Previously Reported Adjustment As Restated Selected Consolidated Balance Sheet Accounts Accounts receivable $ $ ) $ Prepaid expenses and other current assets $ $ ) $ Deferred income tax assets $ $ $ Total current assets $ $ ) $ Deferred income taxes $ $ ) $ Total assets $ $ ) $ Accounts payable and accrued expenses $ $ ) $ Deferred revenue $ $ ) $ Deferred income taxes $ $ $ Total current liabilities $ $ ) $ Total liabilities $ $ ) $ Retained earnings (deficit) $ $ ) $ ) Hill International, Inc. share of equity $ $ ) $ Total equity $ $ ) $ Total liabilities and equity $ $ ) $ Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ $ Reimbursable expenses — Total revenue Cost of services Reimbursable expenses — Total direct expenses Gross profit Selling, general and administrative expenses ) Operating profit Interest and related financing fees, net — (Loss) earnings before income taxes ) Income tax expense ) Net loss ) ) Less: net earnings - noncontrolling interests Net loss attributable to Hill International, Inc. $ ) $ $ ) Basic loss per common share - Hill International, Inc. $ ) $ $ ) Diluted loss per common share - Hill International, Inc. $ ) $ $ ) Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ — $ Reimbursable expenses — Total revenue — Cost of services — Reimbursable expenses — Total direct expenses — Gross profit — Selling, general and administrative expenses ) Operating profit Interest and related financing fees, net — (Loss) earnings before income taxes Income tax expense Net earnings Less: net earnings - noncontrolling interests — Net earnings attributable to Hill International, Inc. $ $ $ Basic earnings per common share - Hill International, Inc. $ $ $ Diluted earnings per common share - Hill International, Inc. $ $ $ Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Operations Consulting fee revenue $ $ — $ Reimbursable expenses — Total revenue — Cost of services — Reimbursable expenses — Total direct expenses — Gross profit — Selling, general and administrative expenses Operating profit ) ) Interest and related financing fees, net — Loss before income taxes ) ) ) Income tax expense — Net loss ) ) ) Less: net earnings - noncontrolling interests — Net loss attributable to Hill International, Inc. $ ) $ ) $ ) Basic loss per common share - Hill International, Inc. $ ) $ ) $ ) Diluted loss per common share - Hill International, Inc. $ ) $ ) $ ) Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net loss $ ) $ $ ) Foreign currency translation adjustment, net ) ) Other, net — Comprehensive loss ) ) Comprehensive loss attributable to noncontrolling interests ) ) Comprehensive loss attributable to Hill International, Inc. $ ) $ $ ) Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net earnings $ $ $ Foreign currency translation adjustment, net ) ) Other, net — Comprehensive loss ) ) Comprehensive loss attributable to noncontrolling interests ) — ) Comprehensive loss attributable to Hill International, Inc. $ ) $ $ ) Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Comprehensive Loss Net loss $ ) $ ) $ ) Foreign currency translation adjustment, net ) — ) Other, net ) — ) Comprehensive loss ) ) ) Comprehensive earnings attributable to noncontrolling interests — Comprehensive loss attributable to Hill International, Inc. $ ) $ ) $ ) Year ended December 31, 2014 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss ) ) Provision for bad debts ) ) Deferred tax benefit ) ) ) Accounts receivable ) ) ) Prepaid expenses and other current assets ) ) Income taxes receivable ) ) Accounts payable and accrued expenses Income taxes payable Other current liabilities ) ) Other liabilities ) ) Other cash flows provided by operating activities — Net cash provided by operating activities — Investing activities Net cash used in investing activities ) — ) Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash ) — ) Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $ Year ended December 31, 2013 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss Provision for bad debts ) Deferred tax benefit ) ) Accounts receivable ) ) ) Accounts payable and accrued expenses ) ) Other cash flows provided by operating activities — Net cash provided by operating activities — Investing activities Net cash used in investing activities ) — ) Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash — Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $ Year ended December 31, 2012 As Previously Reported Adjustment As Restated Consolidated Statement of Cash Flows $ Operating activities Net loss ) ) ) Provision for bad debts Prepaid expenses and other current assets ) ) Accounts payable and accrued expenses ) Deferred revenue ) Other cash flows provided by operating activities — Net cash used in operating activities ) — ) Investing activities Net cash provided by investing activities — Financing activities Net cash provided by financing activities — Effect of exchange rate changes on cash ) — ) Net decrease in cash ) — ) Cash and cash equivalents - beginning of year — Cash and cash equivalents - end of year $ $ — $

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Summary of Significant Accounting Policies
Schedule of number of the Company's clients which contributed 10% or more of revenue and accounts receivable	Years Ended December 31, 2014 2013 2012 Number of 10% clients — — Percentage of total revenue % N/A N/A
Schedule of information with respect to total revenue from contracts with U.S. federal government agencies	Years Ended December 31, 2014 2013 2012 Percentage of total revenue % % %
Schedule of estimated useful lives of the assets	Method Estimated Useful Life Furniture and equipment Straight-line 10 years Leasehold improvements Straight-line Shorter of estimated useful life or lease term Computer equipment and software Straight-line 3 to 5 years Automobiles Straight-line 5 years
Schedule of advertising costs that are expensed as incurred	Advertising costs are expensed as incurred and amounted to the following (in thousands): Years Ended December 31, 2014 2013 2012 $ $ $

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2014
Accounts Receivable.
Components of accounts receivable	The components of accounts receivable are as follows (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Billed $ $ $ Retainage, current portion Unbilled Allowance for doubtful accounts ) ) ) Total $ $ $

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property and Equipment
Schedule of property and equipment	December 31, 2014 2013 2012 (in thousands) Furniture and equipment $ $ $ Leasehold improvements Automobiles Computer equipment and software Less accumulated depreciation and amortization ) ) ) Property and equipment, net $ $ $
Schedule of information with respect to depreciation expense	Years Ended December 31, 2014 2013 2012 (in thousands) Total depreciation expense $ $ $ Portion charged to cost of services $ $ $ Portion charged to selling, general and administrative expense $ $ $

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Intangible Assets
Summary of acquired intangible assets	December 31, 2014 2013 2012 Gross Gross Gross Carrying Accumulated Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Amount Amortization (in thousands) Client relationships $ $ $ $ $ $ Acquired contract rights Trade names Total $ $ $ $ $ $ Intangible assets, net $ $ $
Summary of amortization expense related to intangible assets	Years Ended December 31, 2014 2013 2012 (in thousands) $ $ $
Estimated amortization expense of intangible assets for the next five years	Estimated Amortization Years Ending December 31, Expense (in thousands) 2015 $ 2016 2017 2018 2019

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill
Summary of changes in the company's carrying value of goodwill	Project Construction Management Claims Total (in thousands) Balance, December 31, 2011 $ $ $ Additions — Translation adjustments ) ) Balance, December 31, 2012 Additions Translation adjustments ) ) ) Balance, December 31, 2013 Additions — Translation adjustments ) ) ) Balance, December 31, 2014 $ $ $

Accounts Payable and Accrued 36

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2014
Accounts Payable and Accrued Expenses
Components of accounts payable and accrued expenses	Below are the components of accounts payable and accrued expenses (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Accounts payable $ $ $ Accrued payroll and related expenses Accrued subcontractor fees Accrued agency fees Accrued legal and professional fees Other accrued expenses $ $ $

Notes Payable and Long-Term D37

Notes Payable and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Payable and Long-Term Debt
Summary of outstanding debt obligations	Outstanding debt obligations are as follows (in thousands): December 31, 2014 2013 2012 2014 Term Loan Facility $ $ — $ — 2012 Term Loan Payable — 2009 Revolving credit loan payable under the Credit Agreement (the weighted average interest rate of all borrowings was 5.32% at December 31, 2013 — 2014 Domestic Revolving Credit Facility 2014 International Revolving Credit Facility Borrowings under revolving credit facilities with a consortium of banks in Spain Payments due for the Engineering S.A. acquisition — — Borrowings under unsecured credit facility with Ibercaja Bank in Spain — Other notes payable — Less current maturities Notes payable and long-term debt, net of current maturities $ $ $
Schedule of requirements for the Maximum Consolidated Net Leverage and actual ratio	Period ending Not to exceed Actual (Restated) December 31, 2014 3.50 2.77 March 31, 2015 3.50 June 30, 2015 3.50 September 30, 2015 3.25 December 31, 2015 3.25 March 31, 2016 3.00 June 30, 2016 3.00 September 30, 2016 2.75 December 31, 2016 2.75 March 31, 2017 2.50 June 30, 2017 2.50 September 30, 2017 2.25 December 31, 2017 2.25 March 31, 2018 2.00 June 30, 2018 2.00 September 30, 2018 2.00 December 31, 2018 2.00 Thereafter 1.75
Schedule of maturities of long term debt	Scheduled maturities of long term debt are as follows (in thousands): Years Ending December 31, $ Thereafter Total debt $

Supplemental Cash Flow Inform38

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2014
Supplemental Cash Flow Information
Schedule of other non-cash activity	Years Ended December 31, 2014 2013 2012 Interest and related financing fees paid $ $ $ Income taxes paid $ $ $ Reduction of noncontrolling interest in connection with acquisitions of an additional interest in Engineering S.A. ) — — Increase in additional paid in capital from issuance of shares of common stock related to purchase of CPI — — Increase in additional paid in capital from issuance of shares of common stock form cashless exercise of stock options — — Increase in intangible assets and goodwill in connection with acquisitions of Cadogans in 2014 and BCA and CPI in 2013 $ $ $ — Increase in deferred income taxes in connection with the acquisition of noncontrolling interests in Hill Spain $ — $ $ Common stock issued for acquisitions of BCA and CPI $ — $ $ —

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2014
Share-Based Compensation
Schedule of assumptions used to estimate the fair value of options granted	December 31, 2014 2013 2012 Average expected life (years) Forfeiture range 0 - 5.0 % 0 - 5.0 % — % Weighted average forfeiture rate % % — % Dividends % % % Volatility range 61.5 - 65.5 % 67.8 - 73.5 % 70.8 - 78.4 % Weighted average volatility % % % Range of risk-free interest rates 0.86 - 1.74 % 0.50 - 1.36 % 0.36 - 0.86 % Weighted average risk-free interest rate % % % Weighted average fair value at grant date $ $ $
Summary of the Company's stock option activity and related information	Weighted Weighted Average Average Remaining Aggregate (in thousands, except exercise price Exercise Contractual Intrinsic and remaining life data) Options Price Life Value Outstanding, December 31, 2011 Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2012 Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2013 $ Granted Exercised ) Expired ) Forfeited ) Outstanding, December 31, 2014 $ — Exercisable, December 31, 2014 $ $ —
Schedule of weighted average characteristics of outstanding stock options for various price ranges	Options Outstanding Options Exercisable Weighted Number Average Weighted Number Weighted Outstanding at Remaining Average Exercisable at Average Exercise December 31, Contractual Exercise December 31, Exercise Prices 2014 Life Price 2014 Price $ $ $ — — — — — — $ $
Summary of the Company's non-vested stock option activity and related information	Average Grant Date (in thousands, except weighted average Fair Value grant date fair value) Options Per Share Non-vested options at December 31, 2011 Granted Vested ) Forfeited ) Non-vested options at December 31, 2012 Granted Vested ) Forfeited ) Non-vested options at December 31, 2013 Granted Vested ) Forfeited ) Non-vested options at December 31, 2014 $
2008 Employee Stock Purchase Plan
Share-Based Compensation
Schedule of information with respect to the plan's activity	Information with respect to the plan’s activity follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares purchased Aggregate purchase price $ $ $ Compensation expense $ $ $
Non-Employee Director Stock Grant Plan
Share-Based Compensation
Schedule of information with respect to the plan's activity	Information with respect to the plan’s activity follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares issued Compensation expense $ $ $
2007 Restricted Stock Grant Plan
Share-Based Compensation
Schedule of information with respect to the plan's activity	Information with respect to the plan follows (in thousands): Years Ended December 31, 2014 2013 2012 Shares issued (canceled) ) — Compensation expense $ ) $ — $

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes
Schedule of components of earnings (loss) before income taxes by United States and foreign jurisdictions	The components of earnings (loss) before income taxes by United States and foreign jurisdictions were as follows (in thousands): Years Ended December 31, 2014 2013 2012 (Restated) (Restated) (Restated) United States $ ) $ ) $ ) Foreign jurisdictions ) $ $ $ )
Schedule of the differences between income taxes based on the statutory U.S. federal income tax rate and the Company's effective income tax rate	The differences between income taxes based on the statutory U.S. federal income tax rate and the Company’s effective income tax rate are provided in the following reconciliation (in thousands). Years Ended December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Statutory federal income tax $ $ $ ) Foreign tax benefit for earnings taxed at lower rates ) ) Change in the valuation allowance Net liability (reductions) additions for uncertain tax positions ) ) ) Excess compensation State and local income taxes, net of federal income tax benefit ) ) ) Stock options ) Deferred tax adjustment — — ) Purchase accounting reversal ) — — Reversal of interest allocations to foreign entities — ) — Other ) ) Total $ $ $
Schedule of tax effect of temporary differences that give rise to deferred tax assets and deferred tax liabilities	The tax effect of temporary differences that give rise to deferred tax assets and deferred tax liabilities are as follows (in thousands): December 31, 2014 2013 2012 (Restated) (Restated) (Restated) Deferred tax assets: Net operating loss carry forward - U.S. operations $ $ $ Amortization of intangibles Net operating loss carry forward - foreign operations Compensated absences Foreign income taxes on currency translation — — Share based compensation Allowance for uncollectible accounts Bonus accrual Deferred income Foreign tax credit Other Total gross deferred tax assets Valuation allowances ) ) ) Net deferred tax assets Deferred tax liabilities: Intangible assets ) ) ) Depreciation ) ) ) Prepaid expenses ) ) ) Change in tax method ) ) ) Accrued expenses ) ) ) Foreign income taxes on currency translations — ) ) Total gross deferred tax liabilities ) ) ) Net deferred tax assets (liabilities) $ $ ) $ ) Amounts included in the consolidated balance sheets: Current deferred tax assets $ $ $ Non-current deferred tax assets Current deferred tax liabilities ) ) ) Non-current deferred tax liabilities ) ) ) $ $ ) $ )
Schedule of changes to the Company's uncertain tax positions	Years Ended December 31, 2014 2013 2012 (in thousands) Balance, beginning of year $ $ $ Reductions due to laps of statute of limitations — — ) Reductions based on tax positions related to prior years ) ) — Additions based on tax positions related to prior years Balance, end of year $ $ $

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2014
Operating Leases
Schedule of approximate future minimum payments under leases	At December 31, 2014, approximate future minimum payments under these leases that have remaining non-cancelable lease terms in excess of one year are as follows (in thousands): Years Ending December 31, Thereafter Total $

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	Dec. 31, 2014
Business Segment Information
Consulting Fee Revenue and Total Revenue	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Consulting Fee Revenue (“CFR”) 2014 2013 2012 (Restated) Project Management $ % $ % $ % Construction Claims Total $ % $ % $ % Total Revenue 2014 2013 2012 (Restated) Project Management $ % $ % $ % Construction Claims Total $ % $ % $ %
Operating Profit	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Operating Profit (Loss) 2014 2013 2012 (Restated) (Restated) (Restated) Project Management $ $ $ ) Construction Claims Corporate ) ) ) Total $ $ $ )
Depreciation and Amortization Expense	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Depreciation and Amortization Expense 2014 2013 2012 Project Management $ $ $ Construction Claims Subtotal segments Corporate Total $ $ $
Consulting Fee Revenue and Total Revenue by Geographic Region	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Consulting Fee Revenue by Geographic Region 2014 2013 2012 (Restated) U.S./Canada $ % $ % $ % Latin America Europe Middle East Africa Asia/Pacific Total $ % $ % $ % U.S. $ % $ % $ % Non-U.S. Total $ % $ % $ % Total Revenue by Geographic Region 2014 2013 2012 (Restated) U.S./Canada $ % $ % $ % Latin America Europe Middle East Africa Asia/Pacific Total $ % $ % $ % U.S. $ % $ % $ % Non-U.S. Total $ % $ % $ %
Consulting Fee Revenue and Total Revenue By Client Type	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Consulting Fee Revenue By Client Type 2014 2013 2012 (Restated) U.S. federal government $ % $ % $ % U.S. state, regional and local governments Foreign governments Private sector Total $ % $ % $ % Total Revenue By Client Type 2014 2013 2012 (Restated) U.S. federal government $ % $ % $ % U.S. state, regional and local governments Foreign governments Private sector Total $ % $ % $ %
Total Assets By Geographic Region	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Total Assets by Geographic Region December 31, 2014 2013 2012 (Restated) (Restated) (Restated) U.S./Canada $ $ $ Latin America Europe Middle East Africa Asia/Pacific Total $ $ $ U.S. $ $ $ Non-U.S. $ $ $
Property, Plant and Equipment, Net by Geographic Location	The following tables reflect the required disclosures for the Company’s reportable segments (in thousands): Property, Plant and Equipment, Net by Geographic Location December 31, 2014 2013 2012 U.S./Canada $ $ $ Latin America Europe Middle East Africa Asia/Pacific Total $ $ $ U.S. $ $ $ Non-U.S. Total $ $ $

Quarterly Results (Tables)

Quarterly Results (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Results (Unaudited)(As Restated)
Summary of certain quarterly financial information	The following is a summary of certain quarterly financial information for fiscal years 2014, 2013 and 2012 (in thousands except per share data). First Second Third Fourth 2014 (As reported) Quarter Quarter Quarter Quarter Total Consulting fee revenue (1) $ $ $ $ $ Total revenue (1) Gross profit (1) Operating profit (1) Net earnings (loss) (1) ) ) ) Net earnings (loss) attributable to Hill (1) ) ) ) Basic earnings (loss) per common share (1) $ $ $ ) $ ) $ ) Diluted earnings (loss) per common share (1) $ $ $ $ ) $ ) 2014 (Restated) (Restated) (Restated) (Restated) Consulting fee revenue (1) $ $ $ $ $ Total revenue (1) Gross profit (1) Operating profit (1) Net earnings (loss) (1) ) ) ) Net earnings (loss) attributable to Hill (1) ) ) ) Basic earnings (loss) per common share (1)(2) $ $ $ ) $ ) $ ) Diluted earnings (loss) per common share (1)(2) $ $ $ ) $ ) $ ) 2013 (As Reported) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (3) Net earnings (loss) (3) ) Net (loss) earnings attributable to Hill (3) ) ) Basic (loss) earnings per common share (3) $ ) $ $ $ ) $ Diluted (loss) earnings per common share (3) $ ) $ $ $ ) $ 2013 (Restated) (Restated) (Restated) (Restated) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (3) Net earnings (loss) (3) ) Net (loss) earnings attributable to Hill (3) ) ) Basic (loss) earnings per common share (3) $ ) $ $ $ ) $ Diluted (loss) earnings per common share (3) $ ) $ $ $ ) $ 2012 (As Reported) Consulting fee revenue $ $ $ $ $ Total revenue Gross profit Operating profit (loss) (4) ) ) Net (loss) earnings (4) ) ) ) Net (loss) earnings attributable to Hill (4) ) ) ) ) Basic (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) Diluted (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) 2012 (Restated) (Restated) (Restated) Consulting fee revenue $ $ $ $ $ Total revenue $ Gross profit $ Operating profit (loss) (4) ) $ ) ) Net (loss) earnings (4) ) $ ) ) Net (loss) earnings attributable to Hill (4) ) ) $ ) ) Basic (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) Diluted (loss) earnings per common share (4) $ ) $ ) $ $ ) $ ) (1) Quarterly results for 2014 have been restated to reflect (1) the receipt of $6,631,000 against the Libya Receivable, payment of $1,683,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax benefit of $307,000 which increased operating profit by $4,948,000 and net earnings and net earnings attributable to Hill by $5,255,000, or $0.13 per diluted common share, in the first quarter and (2) an increase in consulting fee revenue and total revenue of $1,312,000 from a joint venture; an increase in cost of services of $960,000 arising from under accrued end of service benefits of approximately $1,360,000, an impairment loss relating to an abandoned job site of approximately $1,013,000, offset by a refundable tax payment of $1,413,000; an increase in SG&A expenses of $642,000 related to legal, bad debt and other related expense; and an increase of $196,000 in income tax expense which increased gross profit by $352,000, decreased operating profit by $290,000, decreased net earnings by $486,000 and decreased net earnings attributable to Hill by $524,000, or $0.01 per diluted common share in the fourth quarter. (2) Basic and diluted earnings (loss) per common share for each quarter is computed using the weighted average number of shares outstanding during the quarter, while basic and diluted earnings (loss) per common share for the year is computed using the weighted average number of shares outstanding for the year. Thus, the sum of earnings (loss) per common share for the quarters may not equal the amount for the year. (3) Quarterly results for 2013 have been restated to reflect (1) the receipt of $604,000 against the Libya Receivable, payment of $230,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax expense of $51,000 which increased operating profit by $374,000 and net earnings and net earnings attributable to Hill by $374,000 and $323,000. respectively, or $0.01 per diluted common share in the first quarter and (2) the receipt of $2,276,000 against the Libya Receivable, payment of $410,000 of agency fees and certain taxes related to the Libya Receivable, and an income tax expense of $256,000 which increased operating profit by $1,866,000 and net earnings and net earnings attributable to Hill by $1,610,000, or $0.05 per diluted common share. (4) Quarterly results for 2012 have been restated to reflect the establishment of a $59,937,000 reserve against the Libya Receivable and the elimination of $11,388,000 of certain assets and liabilities related to the Libya Receivable resulting in a net increase in SG&A expenses, an increase in operating loss, an increase in net loss and net loss attributable to Hill of $48,549,000, or $1.26 per diluted common share in the fourth quarter of 2012.

Restatement and Revision of P44

Restatement and Revision of Previously Reported Consolidated Financial Statements (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restatement and Revision of Previously Reported Consolidated Financial Statements
Provision for Doubtful Accounts													$ (2,344,000)	$ 1,317,000	$ 63,146,000
Selling, general and administrative expenses													213,424,000	181,332,000	221,328,000
Net earnings (loss)	$ (3,796,000)	$ (8,615,000)	$ 2,016,000	$ 5,548,000	$ (700,000)	$ 4,552,000	$ 1,594,000	$ 38,000	$ (70,317,000)	$ 1,442,000	$ 518,000	$ (6,537,000)	(4,847,000)	5,484,000	(74,894,000)
Consolidated Balance Sheet
Accounts receivable, less allowance for doubtful accounts	195,098,000				174,685,000				151,239,000				195,098,000	174,685,000	151,239,000
Prepaid expenses and other current assets	14,277,000				12,514,000				9,831,000				14,277,000	12,514,000	9,831,000
Income taxes receivable	4,246,000				4,460,000				3,445,000				4,246,000	4,460,000	3,445,000
Deferred income tax assets	6,575,000				7,340,000				8,256,000				6,575,000	7,340,000	8,256,000
Total current assets	263,164,000				245,638,000				202,838,000				263,164,000	245,638,000	202,838,000
Deferred income tax assets	13,645,000				10,511,000				11,090,000				13,645,000	10,511,000	11,090,000
Total assets	419,609,000				393,476,000				363,905,000				419,609,000	393,476,000	363,905,000
Accounts payable and accrued expenses	93,637,000				80,894,000				79,000,000				93,637,000	80,894,000	79,000,000
Income taxes payable	9,306,000				9,442,000				6,955,000				9,306,000	9,442,000	6,955,000
Deferred revenue	19,896,000				17,557,000				16,510,000				19,896,000	17,557,000	16,510,000
Deferred income taxes	2,456,000				2,948,000				2,834,000				2,456,000	2,948,000	2,834,000
Other current liabilities	10,044,000				12,255,000				13,827,000				10,044,000	12,255,000	13,827,000
Total current liabilities	141,700,000				142,072,000				140,916,000				141,700,000	142,072,000	140,916,000
Deferred income taxes	15,661,000				16,724,000				17,675,000				15,661,000	16,724,000	17,675,000
Other liabilities	3,732,000				6,261,000				11,279,000				3,732,000	6,261,000	11,279,000
Total liabilities	297,609,000				296,620,000				271,351,000				297,609,000	296,620,000	271,351,000
Retained earnings (deficit)	(5,726,000)				422,000				(3,140,000)				(5,726,000)	422,000	(3,140,000)
Accumulated other comprehensive loss	(32,600,000)				(24,591,000)				(20,015,000)				(32,600,000)	(24,591,000)	(20,015,000)
Hill International, Inc. share of equity	113,288,000				84,969,000				78,997,000				113,288,000	84,969,000	78,997,000
Noncontrolling interests	8,712,000				11,887,000				13,557,000				8,712,000	11,887,000	13,557,000
Total equity	122,000,000				96,856,000				92,554,000				122,000,000	96,856,000	92,554,000	$ 172,394,000
Total liabilities and stockholders' equity	419,609,000				393,476,000				363,905,000				419,609,000	393,476,000	363,905,000
As Previously Reported
Restatement and Revision of Previously Reported Consolidated Financial Statements
Provision for Doubtful Accounts													5,323,000	3,928,000	3,209,000
Selling, general and administrative expenses													217,730,000	183,572,000	172,779,000
Net earnings (loss)	(3,310,000)	$ (8,615,000)	$ 2,016,000	293,000	(700,000)	$ 2,942,000	$ 1,271,000	38,000	(21,768,000)	$ 1,442,000	$ 518,000	$ (6,537,000)	(9,616,000)	3,551,000	(26,345,000)
Consolidated Balance Sheet
Accounts receivable, less allowance for doubtful accounts	194,256,000				232,011,000				211,176,000				194,256,000	232,011,000	211,176,000
Prepaid expenses and other current assets	15,854,000				13,078,000				10,395,000				15,854,000	13,078,000	10,395,000
Income taxes receivable	2,833,000												2,833,000
Deferred income tax assets	1,188,000				1,705,000				2,187,000				1,188,000	1,705,000	2,187,000
Total current assets	257,099,000				297,893,000				257,270,000				257,099,000	297,893,000	257,270,000
Accounts receivable - Libya	49,659,000												49,659,000
Deferred income tax assets	15,426,000				13,882,000				14,426,000				15,426,000	13,882,000	14,426,000
Total assets	464,984,000				449,102,000				421,673,000				464,984,000	449,102,000	421,673,000
Accounts payable and accrued expenses	92,068,000				92,270,000				90,306,000				92,068,000	92,270,000	90,306,000
Income taxes payable	8,689,000												8,689,000
Deferred revenue	20,542,000				18,203,000				17,156,000				20,542,000	18,203,000	17,156,000
Deferred income taxes	279,000				369,000				101,000				279,000	369,000	101,000
Other current liabilities	9,996,000												9,996,000
Total current liabilities	137,935,000				151,515,000				150,135,000				137,935,000	151,515,000	150,135,000
Deferred income taxes	14,654,000				16,732,000								14,654,000	16,732,000
Other liabilities	13,093,000												13,093,000
Total liabilities	302,198,000				306,071,000				280,570,000				302,198,000	306,071,000	280,570,000
Retained earnings (deficit)	36,159,000				47,038,000				45,409,000				36,159,000	47,038,000	45,409,000
Accumulated other comprehensive loss	(33,661,000)				(25,032,000)								(33,661,000)	(25,032,000)
Hill International, Inc. share of equity	154,112,000				131,144,000				127,546,000				154,112,000	131,144,000	127,546,000
Noncontrolling interests	8,674,000												8,674,000
Total equity	162,786,000				143,031,000				141,103,000				162,786,000	143,031,000	141,103,000
Total liabilities and stockholders' equity	464,984,000				449,102,000				421,673,000				464,984,000	449,102,000	421,673,000
Adjustment
Restatement and Revision of Previously Reported Consolidated Financial Statements
Provision for Doubtful Accounts													(7,667,000)	(2,611,000)	59,937,000
Selling, general and administrative expenses	642,000								48,549,000				(4,306,000)	(2,240,000)	48,549,000
Amount collected on receivables					2,276,000
Net earnings (loss)	(486,000)			5,255,000	1,610,000			374,000	(48,549,000)				4,769,000	1,933,000	(48,549,000)
Consolidated Balance Sheet
Accounts receivable, less allowance for doubtful accounts	842,000				(57,326,000)				(59,937,000)				842,000	(57,326,000)	(59,937,000)
Prepaid expenses and other current assets	(1,577,000)				(564,000)				(564,000)				(1,577,000)	(564,000)	(564,000)
Income taxes receivable	1,413,000												1,413,000
Deferred income tax assets	5,387,000				5,635,000				6,069,000				5,387,000	5,635,000	6,069,000
Total current assets	6,065,000				(52,255,000)				(54,432,000)				6,065,000	(52,255,000)	(54,432,000)
Accounts receivable - Libya	(49,659,000)												(49,659,000)
Deferred income tax assets	(1,781,000)				(3,371,000)				(3,336,000)				(1,781,000)	(3,371,000)	(3,336,000)
Total assets	(45,375,000)				(55,626,000)				(57,768,000)				(45,375,000)	(55,626,000)	(57,768,000)
Accounts payable and accrued expenses	1,569,000				(11,376,000)				(11,306,000)				1,569,000	(11,376,000)	(11,306,000)
Income taxes payable	617,000												617,000
Deferred revenue	(646,000)				(646,000)				(646,000)				(646,000)	(646,000)	(646,000)
Deferred income taxes	2,177,000				2,579,000				2,733,000				2,177,000	2,579,000	2,733,000
Other current liabilities	48,000												48,000
Total current liabilities	3,765,000				(9,443,000)				(9,219,000)				3,765,000	(9,443,000)	(9,219,000)
Deferred income taxes	1,007,000				(8,000)								1,007,000	(8,000)
Other liabilities	(9,361,000)												(9,361,000)
Total liabilities	(4,589,000)				(9,451,000)				(9,219,000)				(4,589,000)	(9,451,000)	(9,219,000)
Retained earnings (deficit)	(41,885,000)				(46,616,000)				(48,549,000)				(41,885,000)	(46,616,000)	(48,549,000)
Accumulated other comprehensive loss	1,061,000				441,000								1,061,000	441,000
Hill International, Inc. share of equity	(40,824,000)				(46,175,000)				(48,549,000)				(40,824,000)	(46,175,000)	(48,549,000)
Noncontrolling interests	38,000												38,000
Total equity	(40,786,000)				(46,175,000)				(48,549,000)				(40,786,000)	(46,175,000)	(48,549,000)
Total liabilities and stockholders' equity	(45,375,000)				(55,626,000)				(57,768,000)				(45,375,000)	(55,626,000)	(57,768,000)
Libya
Restatement and Revision of Previously Reported Consolidated Financial Statements
Promised receivable which never materialized																$ 31,600,000
Provision for Doubtful Accounts															59,937,000
Amount collected on receivables				6,631,000				604,000					6,631,000	2,880,000
Agency fees and taxes				$ 1,683,000	$ 410,000			$ 230,000					1,638,000	640,000
Consolidated Balance Sheet
Accounts receivable - Libya	$ 49,659,000								59,937,000				49,659,000		59,937,000
Libya | Adjustment
Restatement and Revision of Previously Reported Consolidated Financial Statements
Provision for Doubtful Accounts									59,937,000
Net Assets									11,388,000						11,388,000
Selling, general and administrative expense | Libya | Adjustment
Restatement and Revision of Previously Reported Consolidated Financial Statements
Selling, general and administrative expenses													(4,948,000)	$ (2,240,000)	48,549,000
Net loss | Adjustment
Restatement and Revision of Previously Reported Consolidated Financial Statements
Net earnings (loss)													$ (307,000)
Eliminations | Libya
Restatement and Revision of Previously Reported Consolidated Financial Statements
Net Assets									$ 11,388,000						$ 11,388,000

Restatement and Revision of P45

Restatement and Revision of Previously Reported Consolidated Financial Statements (Details 2) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Consulting fee revenue	$ 150,029,000	$ 145,324,000	$ 144,515,000	$ 137,249,000	$ 130,921,000	$ 130,181,000	$ 128,427,000	$ 122,556,000	$ 110,767,000	$ 103,565,000	$ 104,069,000	$ 99,197,000	$ 577,117,000	$ 512,085,000	$ 417,598,000
Reimbursable expenses													64,476,000	64,596,000	63,183,000
Total revenue	170,450,000	161,491,000	159,639,000	150,013,000	144,950,000	147,194,000	148,464,000	136,073,000	125,653,000	119,887,000	119,428,000	115,813,000	641,593,000	576,681,000	480,781,000
Cost of services													329,755,000	296,055,000	239,572,000
Reimbursable expenses													64,476,000	64,596,000	63,183,000
Total direct expenses													394,231,000	360,651,000	302,755,000
Gross profit	64,785,000	62,649,000	61,269,000	58,659,000	58,655,000	54,447,000	53,070,000	49,858,000	47,917,000	45,106,000	44,268,000	40,735,000	247,362,000	216,030,000	178,026,000
Selling, general and administrative expenses													213,424,000	181,332,000	221,328,000
Operating profit (Loss)	3,038,000	11,297,000	8,655,000	10,948,000	6,967,000	10,118,000	10,214,000	7,399,000	(48,852,000)	5,090,000	3,197,000	(2,737,000)	33,938,000	34,698,000	(43,302,000)
Interest and related financing fees, net													30,485,000	22,864,000	18,150,000
Earnings (loss) before income taxes													3,453,000	11,834,000	(61,452,000)
Income tax expense													8,300,000	6,350,000	13,442,000
Net (loss) earnings	(3,796,000)	(8,615,000)	2,016,000	5,548,000	(700,000)	4,552,000	1,594,000	38,000	(70,317,000)	1,442,000	518,000	(6,537,000)	(4,847,000)	5,484,000	(74,894,000)
Less: net earnings - noncontrolling interests													1,301,000	1,922,000	1,872,000
Net (loss) earnings attributable to Hill International, Inc.	$ (4,008,000)	$ (8,966,000)	$ 1,518,000	$ 5,308,000	$ (1,266,000)	$ 4,166,000	$ 1,042,000	$ (380,000)	$ (71,010,000)	$ 1,304,000	$ (324,000)	$ (6,736,000)	$ (6,148,000)	$ 3,562,000	$ (76,766,000)
Basic (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.08)	$ (0.19)	$ 0.04	$ 0.13	$ (0.03)	$ 0.11	$ 0.03	$ (0.01)	$ (1.84)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.14)	$ 0.09	$ (1.99)
Diluted (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.08)	$ (0.19)	$ 0.04	$ 0.13	$ (0.03)	$ 0.11	$ 0.03	$ (0.01)	$ (1.84)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.14)	$ 0.09	$ (1.99)
As Previously Reported
CONSOLIDATED STATEMENTS OF OPERATIONS
Consulting fee revenue	$ 148,717,000	$ 145,324,000	$ 144,515,000	$ 137,249,000	$ 130,921,000	$ 130,181,000	$ 128,427,000	$ 122,556,000	$ 110,767,000	$ 103,565,000	$ 104,069,000	$ 99,197,000	$ 575,805,000	$ 512,085,000	$ 417,598,000
Reimbursable expenses													64,476,000	64,596,000	63,183,000
Total revenue	169,138,000	161,491,000	159,639,000	150,013,000	144,950,000	147,194,000	148,464,000	136,073,000	125,653,000	119,887,000	119,428,000	115,813,000	640,281,000	576,681,000	480,781,000
Cost of services													328,795,000	296,055,000	239,572,000
Reimbursable expenses													64,476,000	64,596,000	63,183,000
Total direct expenses													393,271,000	360,651,000	302,755,000
Gross profit	64,433,000	62,649,000	61,269,000	58,659,000	58,655,000	54,447,000	53,070,000	49,858,000	47,917,000	45,106,000	44,268,000	40,735,000	247,010,000	216,030,000	178,026,000
Selling, general and administrative expenses													217,730,000	183,572,000	172,779,000
Operating profit (Loss)	3,328,000	11,297,000	8,655,000	6,000,000	6,967,000	8,252,000	9,840,000	7,399,000	(303,000)	5,090,000	3,197,000	(2,737,000)	29,280,000	32,458,000	5,247,000
Interest and related financing fees, net													30,485,000	22,864,000	18,150,000
Earnings (loss) before income taxes													(1,205,000)	9,594,000	(12,903,000)
Income tax expense													8,411,000	6,043,000	13,442,000
Net (loss) earnings	(3,310,000)	(8,615,000)	2,016,000	293,000	(700,000)	2,942,000	1,271,000	38,000	(21,768,000)	1,442,000	518,000	(6,537,000)	(9,616,000)	3,551,000	(26,345,000)
Less: net earnings - noncontrolling interests													1,263,000	1,922,000	1,872,000
Net (loss) earnings attributable to Hill International, Inc.	$ (3,484,000)	$ (8,966,000)	$ 1,518,000	$ 53,000	$ (1,266,000)	$ 2,556,000	$ 719,000	$ (380,000)	$ (22,461,000)	$ 1,304,000	$ (324,000)	$ (6,736,000)	$ (10,879,000)	$ 1,629,000	$ (28,217,000)
Basic (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.07)	$ (0.19)	$ 0.04	$ 0	$ (0.03)	$ 0.06	$ 0.02	$ (0.01)	$ (0.58)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.25)	$ 0.04	$ (0.73)
Diluted (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.07)	$ 0.19	$ 0.04	$ 0	$ (0.03)	$ 0.06	$ 0.02	$ (0.01)	$ (0.58)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.25)	$ 0.04	$ (0.73)
Adjustment
CONSOLIDATED STATEMENTS OF OPERATIONS
Consulting fee revenue	$ 1,312,000												$ 1,312,000
Total revenue	1,312,000												1,312,000
Cost of services	960,000												960,000
Total direct expenses													960,000
Gross profit	352,000												352,000
Selling, general and administrative expenses	642,000								$ 48,549,000				(4,306,000)	$ (2,240,000)	$ 48,549,000
Operating profit (Loss)	(290,000)			$ 4,948,000	$ 1,866,000			$ 374,000	48,549,000				4,658,000	2,240,000	(48,549,000)
Earnings (loss) before income taxes													4,658,000	2,240,000	(48,549,000)
Income tax expense	196,000			(307,000)	256,000			51,000					(111,000)	307,000
Net (loss) earnings	(486,000)			5,255,000	1,610,000			374,000	(48,549,000)				4,769,000	1,933,000	(48,549,000)
Less: net earnings - noncontrolling interests													38,000
Net (loss) earnings attributable to Hill International, Inc.	$ (524,000)			$ 5,255,000	$ 1,610,000			$ 323,000	$ (48,549,000)				$ 4,731,000	$ 1,933,000	$ (48,549,000)
Basic (loss) earnings per common share - Hill International, Inc. (in dollars per share)													$ 0.11	$ 0.05	$ (1.26)
Diluted (loss) earnings per common share - Hill International, Inc. (in dollars per share)	$ (0.01)			$ 0.13	$ 0.05			$ 0.01	$ (1.26)				$ 0.11	$ 0.05	$ (1.26)

Restatement and Revision of P46

Restatement and Revision of Previously Reported Consolidated Financial Statements (Details 3) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) EARNINGS
Net (loss) earnings	$ (3,796,000)	$ (8,615,000)	$ 2,016,000	$ 5,548,000	$ (700,000)	$ 4,552,000	$ 1,594,000	$ 38,000	$ (70,317,000)	$ 1,442,000	$ 518,000	$ (6,537,000)	$ (4,847,000)	$ 5,484,000	$ (74,894,000)
Foreign currency translation adjustment, net of tax													(9,786,000)	(7,292,000)	(2,267,000)
Other, net													123,000	218,000	(392,000)
Comprehensive loss													(14,510,000)	(1,590,000)	(77,553,000)
Comprehensive (loss) earnings attributable to noncontrolling interests													(353,000)	(576,000)	332,000
Comprehensive loss attributable to Hill International, Inc.													(14,157,000)	(1,014,000)	(77,885,000)
As Previously Reported
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) EARNINGS
Net (loss) earnings	(3,310,000)	$ (8,615,000)	$ 2,016,000	293,000	(700,000)	$ 2,942,000	$ 1,271,000	38,000	(21,768,000)	$ 1,442,000	$ 518,000	$ (6,537,000)	(9,616,000)	3,551,000	(26,345,000)
Foreign currency translation adjustment, net of tax													(10,406,000)	(7,733,000)	(2,267,000)
Other, net													123,000	218,000	(392,000)
Comprehensive loss													(19,899,000)	(3,964,000)	(29,004,000)
Comprehensive (loss) earnings attributable to noncontrolling interests													(391,000)	(576,000)	332,000
Comprehensive loss attributable to Hill International, Inc.													(19,508,000)	(3,388,000)	(29,336,000)
Adjustment
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) EARNINGS
Net (loss) earnings	$ (486,000)			$ 5,255,000	$ 1,610,000			$ 374,000	$ (48,549,000)				4,769,000	1,933,000	(48,549,000)
Foreign currency translation adjustment, net of tax													620,000	441,000
Comprehensive loss													5,389,000	2,374,000	(48,549,000)
Comprehensive (loss) earnings attributable to noncontrolling interests													38,000
Comprehensive loss attributable to Hill International, Inc.													$ 5,351,000	$ 2,374,000	$ (48,549,000)

Restatement and Revision of P47

Restatement and Revision of Previously Reported Consolidated Financial Statements (Details 4) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities:
Net (loss) earnings	$ (3,796,000)	$ (8,615,000)	$ 2,016,000	$ 5,548,000	$ (700,000)	$ 4,552,000	$ 1,594,000	$ 38,000	$ (70,317,000)	$ 1,442,000	$ 518,000	$ (6,537,000)	$ (4,847,000)	$ 5,484,000	$ (74,894,000)
Provision for bad debts													(2,344,000)	1,317,000	63,146,000
Deferred tax (benefit) provision													(2,970,000)	(1,864,000)	5,256,000
Accounts receivable													(25,720,000)	(12,168,000)	(11,638,000)
Prepaid expenses and other current assets													(2,819,000)	(2,116,000)	(951,000)
Income taxes receivable													(197,000)	(744,000)	(1,665,000)
Accounts payable and accrued expenses													23,331,000	(2,747,000)	638,000
Deferred revenue													2,427,000	5,476,000	1,095,000
Income taxes payable													664,000	1,688,000	2,596,000
Other current liabilities													(2,873,000)	4,923,000	(428,000)
Other liabilities													(2,878,000)	(3,770,000)	(383,000)
Other cash flows from operating activities													26,958,000	31,411,000	4,495,000
Net cash provided by (used in) operating activities													6,305,000	21,433,000	(6,471,000)
Investing activities
Net cash (used in) provided by investing activities													(11,978,000)	(14,826,000)	928,000
Financing activities
Net cash provided by financing activities													9,398,000	15,961,000	8,917,000
Effect of exchange rate changes on cash													(3,982,000)	(8,903,000)	(4,582,000)
Net (decrease) increase in cash and cash equivalents													(257,000)	13,665,000	(1,208,000)
Cash and cash equivalents - beginning of year				30,381,000				16,716,000				17,924,000	30,381,000	16,716,000	17,924,000
Cash and cash equivalents - end of period	30,124,000				30,381,000				16,716,000				30,124,000	30,381,000	16,716,000
As Previously Reported
Operating activities:
Net (loss) earnings	(3,310,000)	$ (8,615,000)	$ 2,016,000	293,000	(700,000)	$ 2,942,000	$ 1,271,000	38,000	(21,768,000)	$ 1,442,000	$ 518,000	(6,537,000)	(9,616,000)	3,551,000	(26,345,000)
Provision for bad debts													5,323,000	3,928,000	3,209,000
Deferred tax (benefit) provision													(2,241,000)	(2,171,000)
Accounts receivable													(25,498,000)	(11,899,000)
Prepaid expenses and other current assets													(3,832,000)		(1,515,000)
Income taxes receivable													1,216,000
Accounts payable and accrued expenses													9,857,000	(3,387,000)	11,944,000
Deferred revenue															1,741,000
Income taxes payable													47,000
Other current liabilities													(2,921,000)
Other liabilities													7,012,000
Other cash flows from operating activities													26,958,000	31,411,000	4,495,000
Net cash provided by (used in) operating activities													6,305,000	21,433,000	(6,471,000)
Investing activities
Net cash (used in) provided by investing activities													(11,978,000)	(14,826,000)	928,000
Financing activities
Net cash provided by financing activities													9,398,000	15,961,000	8,917,000
Effect of exchange rate changes on cash													(3,982,000)	(8,903,000)	(4,582,000)
Net (decrease) increase in cash and cash equivalents													(257,000)	13,665,000	(1,208,000)
Cash and cash equivalents - beginning of year				30,381,000				16,716,000				$ 17,924,000	30,381,000	16,716,000	17,924,000
Cash and cash equivalents - end of period	30,124,000				30,381,000				16,716,000				30,124,000	30,381,000	16,716,000
Adjustment
Operating activities:
Net (loss) earnings	$ (486,000)			$ 5,255,000	$ 1,610,000			$ 374,000	$ (48,549,000)				4,769,000	1,933,000	(48,549,000)
Provision for bad debts													(7,667,000)	(2,611,000)	59,937,000
Deferred tax (benefit) provision													(729,000)	307,000
Accounts receivable													(222,000)	(269,000)
Prepaid expenses and other current assets													1,013,000		564,000
Income taxes receivable													(1,413,000)
Accounts payable and accrued expenses													13,474,000	$ 640,000	(11,306,000)
Deferred revenue															$ (646,000)
Income taxes payable													617,000
Other current liabilities													48,000
Other liabilities													$ (9,890,000)

The Company (Details)

The Company (Details)	12 Months Ended
	Dec. 31, 2014item
The Company
Number of key operating divisions	2

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Details) - customer	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Restricted Cash
Minimum completion period of the project	1 year
Total revenue | Customer concentration
Concentrations of Credit Risk
Number of 10% clients	1
Percentage of concentration risk	10.00%
Total revenue | Contracts with U.S. federal government agencies
Concentrations of Credit Risk
Percentage of concentration risk	3.00%	3.00%	3.00%

Summary of Significant Accoun50

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
	Dec. 31, 2014
Furniture and equipment
Property and Equipment
Estimated Useful Life	10 years
Computer equipment and software | Minimum
Property and Equipment
Estimated Useful Life	3 years
Computer equipment and software | Maximum
Property and Equipment
Estimated Useful Life	5 years
Automobiles
Property and Equipment
Estimated Useful Life	5 years

Summary of Significant Accoun51

Summary of Significant Accounting Policies (Details 3)	12 Months Ended
	Dec. 31, 2014USD ($)item
Goodwill
Number of reporting units | item	2
Goodwill impairment	$ 0
Minimum
Intangible Assets
Estimated lives of intangible assets	3 years
Maximum
Intangible Assets
Estimated lives of intangible assets	15 years

Summary of Significant Accoun52

Summary of Significant Accounting Policies (Details 4)	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2014EUR (€)	Dec. 31, 2014USD ($)	Dec. 31, 2013EUR (€)
Concessia
Investments
Aggregate capitalization | €		€ 71,000,000		€ 93,000,000
Concessia | Hill Spain
Investments
Capital contribution paid			$ 4,239,000
Cost method investment ownership percentage acquired		5.16%	5.16%
Percentage of required capital contribution paid	66.00%
Accrual of remaining commitment amount			$ 2,120,000
Cost method investment, reduced ownership percentage		4.45%	4.45%
Ownership interest distributed to the other shareholders (as a percent)		0.71%	0.71%
Decrease in cost method investment	$ 2,120,000
Reduction in the cost of the investment and other liabilities	2,120,000
Nuevo Hospital de Burgos, S.A. | Hill Spain
Investments
Capital contribution paid			$ 3,761,000
Cost method investment ownership percentage acquired		5.18%	5.18%
Nuevo Hospital de Burgos, S.A. | Hill Spain | Concessia
Investments
Amount of down payment received	3,149,000
Accrued receivable	$ 612,000

Summary of Significant Accoun53

Summary of Significant Accounting Policies (Details 5)	Dec. 31, 2014USD ($)
Joint ventures for specific projects
Equity in Earnings of Affiliates
Investment in the joint venture	$ 0

Summary of Significant Accoun54

Summary of Significant Accounting Policies (Details 6)	12 Months Ended
	Dec. 31, 2014USD ($)itemshares	Dec. 31, 2013USD ($)shares	Dec. 31, 2012USD ($)shares
Deferred Rent
Deferred rent included in other liabilities	$ 2,968,000	$ 3,043,000
Revenue Recognition
Number of major types of cost-plus contracts | item	2
Profit recognized on claims until final settlement	$ 0
Advertising Costs
Advertising costs	$ 599,000	$ 396,000	$ 325,000
Earnings per Share
Dilutive stock options (in shares) | shares		225,000
Anti-dilutive securities that were not included in the calculation of common shares outstanding | shares	3,521,000	5,364,000	4,492,000

Acquisitions (Details)

Acquisitions (Details)

Oct. 15, 2015GBP (£)

Oct. 15, 2015USD ($)

Dec. 23, 2014GBP (£)

Dec. 23, 2014USD ($)$ / shares

Dec. 23, 2014USD ($)$ / shares

Nov. 25, 2014GBP (£)

Nov. 25, 2014USD ($)

Oct. 31, 2014GBP (£)item

Oct. 31, 2014USD ($)item

Mar. 07, 2014USD ($)shares

Dec. 23, 2013USD ($)item$ / sharesshares

Dec. 04, 2013EUR (€)

Dec. 04, 2013USD ($)

Jul. 31, 2013USD ($)shares

May. 30, 2013USD ($)itemshares

Jan. 03, 2013EUR (€)

Jan. 03, 2013USD ($)

Dec. 31, 2014USD ($)

Apr. 30, 2014USD ($)

Mar. 31, 2015USD ($)shares

Dec. 31, 2014GBP (£)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Oct. 31, 2014USD ($)item

Dec. 31, 2012USD ($)

Dec. 31, 2011USD ($)

Acquisitions

Acquisition-related costs

$ 263,000

$ 263,000

$ 455,000

$ 84,000

Common stock issued for acquisitions of BCA and CPI

4,450,000

Goodwill.

80,437,000

80,437,000

85,853,000

$ 84,007,000

$ 82,941,000

Cadogans

Acquisitions

Acquisition consideration payable | £

£ 519,000

Contingent consideration arrangement, evaluation period

2 years

2 years

Contingent consideration, minimum | £

£ 0

Contingent consideration, maximum | £

200,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High | £

£ 200,000

CPI

Acquisitions

Number of professionals | item

30

Value of shares issued

$ 618,000

$ 2,450,000

Shares issued in satisfaction of purchase price installment | shares

171,308

678,670

Share price (in dollars per share) | $ / shares

$ 5.42

$ 5.42

$ 3.61

Value in excess of CPI's common equity

$ 600,000

Common stock issued for acquisitions of BCA and CPI

$ 350,000

Period over which average closing price of common stock is used to compute shares issuable

10 days

Increase in share price (as a percent)

50.00%

Percentage of the operating profit of CPI in excess of $1,000,000 for the first 12-month period considered for determining the additional shares to be issued to the sellers

50.00%

Period for which operating profit is considered for determining the additional shares to be issued to the sellers

12 months

Percentage of the net revenue backlog in excess of $10,000,000 on the date 60 days after closing date considered for determining the additional shares to be issued to the sellers

5.00%

Threshold amount of net revenue backlog on the date 60 days after closing date considered for determining the additional shares to be issued to the sellers

$ 10,000,000

Period for which net revenue backlog is considered for determining the additional shares to be issued to the sellers

60 days

Contingent consideration, maximum

$ 500,000

2,697,000

Increase (decrease) in the contingent consideration

215,000

$ (1,225,000)

Threshold amount of operating profit for the first 12-month period considered for determining the additional shares to be issued to the sellers

1,000,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 500,000

$ 2,697,000

CPI | Subsequent event

Acquisitions

Value of shares issued

$ 530,000

Shares issued in satisfaction of purchase price installment | shares

148,460

Hill Spain

Acquisitions

Cash payment

€ 2,031,000

$ 2,793,000

Hill International (UK) Ltd | Cadogans

Acquisitions

Number of professionals | item

27

27

Total consideration for acquisition

£ 2,719,000

$ 4,350,000

Cash payment

£ 519,000

$ 830,000

£ 400,000

$ 640,000

£ 600,000

$ (960,000)

£ 1,000,000

$ 1,600,000

Acquisition consideration payable

£ 719,000

$ 1,150,000

Contingent consideration arrangement, evaluation period

2 years

2 years

Contingent consideration, minimum | £

£ 0

Contingent consideration, maximum | £

£ 200,000

Number Of Selling Shareholders | item

2

2

Number Of Annual Installments | item

5

5

Maximum annual earn out installment

£ 100,000

$ 160,000

EBITDA threshold for the five succeeding years for measuring financial performance

396,000

633,000

Intangible assets acquired

1,353,000

$ 2,165,000

Goodwill.

£ 541,000

$ 865,000

Weighted average life of acquired intangible assets

8 years 10 months 24 days

8 years 10 months 24 days

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High | £

£ 200,000

Hill International (UK) Ltd | Cadogans | Other Current Liabilities

Acquisitions

Acquisition consideration payable | £

519,000

Hill International (UK) Ltd | Cadogans | Other Liabilities

Acquisitions

Acquisition consideration payable | £

£ 200,000

Hill International (UK) Ltd | Cadogans | Client relationship

Acquisitions

Intangible assets acquired

£ 1,181,000

$ 1,890,000

Weighted average life of acquired intangible assets

10 years

10 years

Hill International (UK) Ltd | Cadogans | Trade names

Acquisitions

Intangible assets acquired

£ 82,000

$ 131,000

Weighted average life of acquired intangible assets

2 years

2 years

Hill International (UK) Ltd | Cadogans | Acquired contract rights

Acquisitions

Intangible assets acquired

£ 90,000

$ 144,000

Weighted average life of acquired intangible assets

6 months

6 months

Hill International N.V. (formerly Hill International S.A.) | BCA

Acquisitions

Number of professionals | item

34

Shares issued in satisfaction of purchase price installment | shares

331,444

379,655

Common stock issued for acquisitions of BCA and CPI

$ 2,000,000

Increase (decrease) in the contingent consideration

$ (893,000)

Payment of purchase price on closing date

1,072,400

Purchase price payable on second tranche

$ 927,600

Estimated Third Tranche Payment

$ 902,000

Period preceding the seventh trading day prior to closing date of the transaction over which average closing price per share of the company's stock is used

30 days

Period over which average closing price of our common stock used to compute share issuable on second tranche payment

30 days

Period over which average closing price of our common stock used to compute share issuable on third tranche payment

30 days

Period over which average net profit before taxes used to compute third tranche payment

2 years

Third tranche payment on basis of excess of average net profit before taxes over net profit before taxes, multiplier

2.205

Hill International N.V. (formerly Hill International S.A.) | Hill Spain

Acquisitions

Cash payment

€ 7,166,000

$ 9,477,000

Acquisitions (Details 2)

Acquisitions (Details 2)

Jul. 23, 2013BRL

Jul. 23, 2013USD ($)

Apr. 30, 2012BRL

Apr. 30, 2012USD ($)

Feb. 28, 2011BRLitem

Feb. 28, 2011USD ($)

Apr. 30, 2014item

Sep. 30, 2014BRL

Sep. 30, 2014USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Dec. 31, 2012USD ($)

Sep. 30, 2014USD ($)

Dec. 31, 2011USD ($)

Feb. 28, 2011USD ($)item

Acquisitions

Goodwill.

$ 80,437,000

$ 85,853,000

$ 84,007,000

$ 82,941,000

Reduction in noncontrolling interests

3,556,000

$ 1,094,000

$ 3,594,000

Payoff and termination of term loan

$ 100,000,000

Engineering S.A. | Payments due for the Engineering S. A. acquisition

Acquisitions

Weighted average indebtedness discount rate (as a percent)

4.72%

4.72%

Payoff and termination of term loan

BRL 11,372,000

$ 5,095,000

BRL 6,624,000

$ 3,508,000

Hill Spain | Engineering S.A.

Acquisitions

Ownership interest acquired (as a percent)

60.00%

60.00%

Number of professionals employed | item

400

400

Cash payment

BRL 22,200,000

$ 13,392,000

Minimum additional payments due on April 30, 2012

7,400,000

$ 4,464,000

Minimum additional payments due on April 30, 2013

7,400,000

4,464,000

Potential additional payment

5,000,000

3,016,000

Intangible assets acquired

24,540,000

$ 14,783,000

Goodwill.

BRL 46,339,000

$ 27,987,000

Weighted average life of acquired intangible assets

7 years 8 months 12 days

7 years 8 months 12 days

Multiple of earnings for determining purchase price of minority shares

7

7

Call option Purchase price premium if exercised by Gerens Hill (as a percent)

5.00%

5.00%

Call/put option exercise period after audited financial statements

3 months

3 months

Number of minority shareholders who exercised Put Option | item

2

Value of shares purchased on exercise of put options

BRL 7,838,000

$ 3,556,000

Hill ownership percentage

72.00%

Reduction in noncontrolling interests

5,839,000

$ 2,649,000

Reduction in additional paid in capital through equity transaction

BRL 1,999,000

$ 907,000

Potential payments considered for discounting

BRL 17,200,000

$ 10,376,000

Hill Spain | Engineering S.A. | Client relationship

Acquisitions

Intangible assets acquired

BRL 13,942,000

$ 8,399,000

Weighted average life of acquired intangible assets

10 years

10 years

Hill Spain | Engineering S.A. | Acquired contract rights

Acquisitions

Intangible assets acquired

BRL 8,385,000

$ 5,051,000

Weighted average life of acquired intangible assets

2 years

2 years

Hill Spain | Engineering S.A. | Trade names

Acquisitions

Intangible assets acquired

BRL 2,213,000

$ 1,333,000

Weighted average life of acquired intangible assets

15 years

15 years

Hill Spain | Engineering S.A. | Maximum

Acquisitions

Total consideration for acquisition

BRL 42,000,000

$ 25,336,000

Acquisitions (Details 3)

Acquisitions (Details 3) - Hill Spain	Dec. 04, 2013EUR (€)	Dec. 04, 2013USD ($)	Jan. 03, 2013EUR (€)	Jan. 03, 2013USD ($)	Dec. 31, 2012EUR (€)item	Dec. 31, 2014	Dec. 31, 2013	Dec. 04, 2013USD ($)	Dec. 31, 2012USD ($)	Feb. 15, 2008
Acquisitions
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage						100.00%
Minority shareholders ownership percentage					23.90%		6.80%		23.90%
Payments to Acquire Businesses, Gross	€ 2,031,000	$ 2,793,000
Interest expense charged owing to the exercise of put options	42,000	$ 56,000
Decrease in noncontrolling interests due to exercise of put options	828,000							$ 1,094,000
Increase (decrease) in goodwill due to exercise of put options	348,000							460,000
Increase (decrease) in intangible assets due to exercise of put options	€ 1,161,000							$ 1,534,000
Hill International N.V. (formerly Hill International S.A.)
Acquisitions
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage										60.00%
Price of shares to be purchased by the entity from minority shareholders under put option					€ 18,000,000				$ 23,808,000
General Price Index (as a percent)					3.50%				3.50%
Number of times of earnings before interest and income taxes considered for determining purchase price					10				10
Number of minority shareholders exercising put options					10
Payments to Acquire Businesses, Gross			€ 7,166,000	$ 9,477,000
Interest expense charged owing to the exercise of put options			€ 115,000	$ 152,000
Decrease in noncontrolling interests due to exercise of put options					€ 2,717,000				$ 3,594,000
Increase (decrease) in goodwill due to exercise of put options					1,300,000				1,720,000
Increase (decrease) in intangible assets due to exercise of put options					€ 4,334,000				$ 5,580,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of accounts receivable
Billed	$ 210,460	$ 206,469	$ 181,075
Retainage, current portion	12,700	10,215	5,022
Unbilled	32,739	24,857	35,347
Accounts receivable, gross	255,899	241,541	221,444
Allowance for doubtful accounts	(60,801)	(66,856)	(70,205)
Total	$ 195,098	$ 174,685	$ 151,239

Accounts Receivable (Details 2)

Accounts Receivable (Details 2)	3 Months Ended		12 Months Ended
	Mar. 31, 2014USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2014LYD	Dec. 31, 2014GBP (£)	Dec. 31, 2014USD ($)	Dec. 31, 2013LYD	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Accounts Receivable
Billed receivables					$ 210,460,000		$ 206,469,000	$ 181,075,000
Bad debt expense included in selling, general and administrative expenses					(2,344,000)		1,317,000	63,146,000
Various branches of the U.S. government
Accounts Receivable
Billed receivables					1,562,000		2,030,000
Foreign governments
Accounts Receivable
Billed receivables					100,773,000		99,643,000
Libya
Accounts Receivable
Bad debt expense included in selling, general and administrative expenses								59,937,000
Accounts receivable - Libya					49,659,000			$ 59,937,000
Collection Amount Applied to Receivables	$ 6,631,000	$ 604,000			6,631,000		2,880,000
Payment received in Libyan Dinars			LYD 2,150,000		1,706,000	LYD 2,900,000	2,276,000
Payment received in British Pounds				£ 206,000	343,000
Payment received in USD					4,582,000
Payment made to tax authorities on the entity's behalf						LYD 783,000	$ 604,000
Decrease due to foreign exchange losses					$ 767,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property and Equipment
Property and equipment, gross	$ 42,143	$ 39,387	$ 37,425
Less accumulated depreciation and amortization	(30,500)	(28,774)	(26,157)
Property, Plant and Equipment, Net, Total	11,643	10,613	11,268
Total depreciation expense	3,643	4,166	4,394
Cost of services
Property and Equipment
Total depreciation expense	1,293	1,227	1,350
Selling, general and administrative expense
Property and Equipment
Total depreciation expense	2,350	2,939	3,044
Furniture and equipment
Property and Equipment
Property and equipment, gross	12,163	11,190	10,495
Leasehold improvements
Property and Equipment
Property and equipment, gross	4,196	3,965	3,491
Automobiles
Property and Equipment
Property and equipment, gross	1,696	1,576	1,648
Computer equipment and software
Property and Equipment
Property and equipment, gross	$ 24,088	$ 22,656	$ 21,791

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary of acquired intangible assets
Gross Carrying Amount	$ 50,822	$ 52,641	$ 49,997
Accumulated Amortization	31,540	27,677	21,749
Intangible assets, net	19,282	24,964	28,248
Client relationship
Summary of acquired intangible assets
Gross Carrying Amount	36,412	37,501	36,506
Accumulated Amortization	20,758	18,238	14,175
Acquired contract rights
Summary of acquired intangible assets
Gross Carrying Amount	11,387	11,874	10,449
Accumulated Amortization	9,717	8,541	6,931
Trade names
Summary of acquired intangible assets
Gross Carrying Amount	3,023	3,266	3,042
Accumulated Amortization	$ 1,065	$ 898	$ 643

Intangible Assets (Details 2)

Intangible Assets (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets
Amortization expense related to intangible assets	$ 6,180	$ 6,590	$ 8,036
Estimated amortization expense of intangible assets for the next five years
2,015	5,485
2,016	4,014
2,017	3,005
2,018	2,041
2,019	$ 1,760

Goodwill (Details)

Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary of changes in carrying value of goodwill during 2013
Balance at the beginning of the period	$ 85,853,000	$ 84,007,000	$ 82,941,000
Additions	865,000	4,794,000	1,720,000
Translation adjustments	(6,281,000)	(2,948,000)	(654,000)
Balance at the end of the period	80,437,000	85,853,000	84,007,000
Hill Spain
Summary of changes in carrying value of goodwill during 2013
Additions		460,000
Cadogans
Summary of changes in carrying value of goodwill during 2013
Additions	865,000
BCA
Summary of changes in carrying value of goodwill during 2013
Additions		1,285,000
CPI
Summary of changes in carrying value of goodwill during 2013
Additions		3,049,000
Project Management
Summary of changes in carrying value of goodwill during 2013
Balance at the beginning of the period	58,448,000	57,231,000	56,896,000
Additions		3,509,000	1,720,000
Translation adjustments	(4,779,000)	(2,292,000)	(1,385,000)
Balance at the end of the period	53,669,000	58,448,000	57,231,000
Construction Claims
Summary of changes in carrying value of goodwill during 2013
Balance at the beginning of the period	27,405,000	26,776,000	26,045,000
Additions	865,000	1,285,000
Translation adjustments	(1,502,000)	(656,000)	731,000
Balance at the end of the period	$ 26,768,000	$ 27,405,000	$ 26,776,000

Accounts Payable and Accrued 64

Accounts Payable and Accrued Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of accounts payable and accrued expenses
Accounts payable	$ 32,701,000	$ 25,349,000	$ 24,486,000
Accrued payroll and related expenses	41,205,000	35,732,000	33,750,000
Accrued subcontractor fees	3,930,000	6,212,000	8,253,000
Accrued agency fees	6,920,000	6,247,000	4,933,000
Accrued legal and professional fees	1,099,000	1,239,000	3,303,000
Other accrued expenses	7,782,000	6,115,000	4,275,000
Accounts payable and accrued expenses, net	93,637,000	80,894,000	79,000,000
Libya | Selling, general and administrative expense
Components of accounts payable and accrued expenses
Allowance for Doubtful Accounts Receivable, Recoveries	$ 1,683,000	$ 640,000
Libya | Eliminations
Components of accounts payable and accrued expenses
Accruals for agency fees and certain taxes			$ 11,306,000

Notes Payable and Long-Term D65

Notes Payable and Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary of outstanding debt obligations
Long-term Debt, Total	$ 128,236	$ 133,259	$ 109,435
Less current maturities	6,361	18,974	21,769
Notes payable and long-term debt, net of current maturities	121,875	114,285	87,666
Term loan
Summary of outstanding debt obligations
Long-term Debt, Total	119,700	84,474	76,520
Revolving credit facility | Bank of America
Summary of outstanding debt obligations
Long-term Debt, Total		$ 39,000	22,300
Weighted average interest rate of borrowings (as a percent)		5.32%
Revolving credit facility | Domestic Revolving Credit Facility
Summary of outstanding debt obligations
Long-term Debt, Total	200
Revolving credit facility | International Revolving Credit Facility
Summary of outstanding debt obligations
Long-term Debt, Total	2,554
Revolving credit facility | Consortium of banks in Spain
Summary of outstanding debt obligations
Long-term Debt, Total	5,037	$ 7,670	5,021
Revolving credit facility | Ibercaja Bank In Spain
Summary of outstanding debt obligations
Long-term Debt, Total	$ 745	2,047
Payments due for the Engineering S. A. acquisition
Summary of outstanding debt obligations
Long-term Debt, Total			5,327
Other notes payable
Summary of outstanding debt obligations
Long-term Debt, Total		$ 68	$ 267

Notes Payable and Long-Term D66

Notes Payable and Long-Term Debt (Details 2 )	Sep. 26, 2014USD ($)	Dec. 31, 2014USD ($)	Jun. 12, 2014USD ($)
Other Foreign Banks
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 69,270,000
US Dollar Revolver | LIBOR
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	3.75%
US Dollar Revolver | Base Rate
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	2.75%
International Revolver | EURIBOR
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)		4.00%
Secured Credit Facilities
Debt Instrument [Line Items]
Aggregate principal amount			$ 165,000,000
Cash excluded from consolidated net leverage ratio	$ 10,000,000
Debt instrument increase in applicable interest rate for past due account receivable limit exceeded	2.00%
Write-off of deferred financing costs		$ 1,482,000
Deferred financing fees		$ 7,066,000
Increase in applicable interest rate upon default (as a percent)	2.00%
Term loan
Debt Instrument [Line Items]
Aggregate principal amount	$ 120,000,000
Term of debt	6 years
Quarterly principal payment, percentage	0.25%
Debt issuance costs amortization term	6 years
Mandatory prepayment percentage of the excess cash flow for each fiscal year with the first full fiscal year upon the achievement and maintenance of certain metrics	50.00%
Mandatory prepayment percentage of the excess cash flow for each fiscal year with the first full fiscal year upon the achievement net leverage ration is equal to or less than 2.25	25.00%
Mandatory prepayment percentage of the excess cash flow for each fiscal year with the first full fiscal year upon the achievement net leverage ration is equal to or less than 1.50	0.00%
Consolidated net leverage limit for mandatory prepayment percentage of 25%	2.25
Consolidated net leverage limit for mandatory prepayment percentage of 0%	1
Percentage of prepayment premium that would be payable upon occurrence of repricing transactions within the first year following closing	1.00%
Term loan | LIBOR
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	6.75%
Variable interest rate basis floor (as a percent)		1.00%
Term loan | LIBOR | Minimum
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	1.00%
Term loan | One Month LIBOR
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	1.00%
Term loan | Base Rate
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	5.75%
Term loan | Federal Funds effective rate
Debt Instrument [Line Items]
Basis of effective interest rate (as a percent)	0.50%
Revolving credit facility
Debt Instrument [Line Items]
Term of debt	5 years
Deferred financing fees	$ 2,300,000
Debt issuance costs amortization term	5 years
Revolving credit facility | US Dollar Revolver
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 28,975,000
Aggregate principal amount	$ 30,000,000
Unused facility commitment fees percentage	0.50%
Revolving credit facility | International Revolver
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 15,000,000	15,000,000
Unused facility commitment fees percentage	0.75%
Percentage of eligible receivables that are subject to a perfected security interest which are used in calculation of borrowing base	85.00%
Percentage of eligible receivables that are not subject to a perfected security interest which are used in calculation of borrowing base	10.00%
Revolving credit facility | International Revolver | Other Foreign Banks | Foreign credit agreements
Debt Instrument [Line Items]
Amounts outstanding		6,722,000
Available borrowing capacity		10,086,000
Letters of credit | US Dollar Revolver
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000
Amounts outstanding		16,836,000
Available borrowing capacity		$ 11,939,000
Letters of credit | International Revolver
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10,000,000
Non Permitted Country | Secured Credit Facilities | Maximum
Debt Instrument [Line Items]
Percentage of receivables more than 120 days old	10.00%
United Arab Emirates | Secured Credit Facilities | Maximum
Debt Instrument [Line Items]
Percentage of receivables more than 120 days old	14.00%

Notes Payable and Long-Term D67

Notes Payable and Long-Term Debt (Details 3)	Sep. 26, 2014USD ($)	Dec. 31, 2014USD ($)	Aug. 06, 2014USD ($)
Description of terms of credit agreement
Pay off and termination of revolving credit facility		$ 25,500,000
Interest paid as part of termination of debt		$ 10,820,000
Mandatory prepayment amount			$ 9,522,402
2012 Secured Term Loan
Description of terms of credit agreement
Interest paid as part of termination of debt	$ 1,659,000
Collateral pledged, percentage of outstanding capital of Hill International N.V. and certain other foreign subsidiaries	65.00%
Interest rate (as a percent)		7.50%
Exit Fee Amount	$ 9,338,000
Closing Fee	25,000,000
Aggregate principal amount	75,000,000
Mandatory prepayment amount			$ 9,522,000
Pay off and terminate of Loan	90,478,000
2012 Secured Term Loan | Minimum
Description of terms of credit agreement
Exit Fee Amount	$ 0
2012 Secured Term Loan | Maximum
Description of terms of credit agreement
Term loan target internal rate of return (as a percent)	20.00%
Exit Fee Amount	$ 11,790,000
2009 Revolving Credit Facility
Description of terms of credit agreement
Pay off and termination of revolving credit facility	25,500,000
Interest paid as part of termination of debt		$ 420,000
Revolving credit facility
Description of terms of credit agreement
Closing Fee	$ 2,300,000
Revolving credit facility | December 31, 2014
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3.50
Actual net consolidated leverage ratio		2.77
Revolving credit facility | March 31, 2015
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3.50
Revolving credit facility | June 30, 2015
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3.50
Revolving credit facility | September 30, 2015
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3.25
Revolving credit facility | December 31, 2015
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3.25
Revolving credit facility | March 31, 2016
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3
Revolving credit facility | June 30, 2016
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		3
Revolving credit facility | September 30, 2016
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.75
Revolving credit facility | December 31, 2016
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.75
Revolving credit facility | March 31, 2017
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.50
Revolving credit facility | June 30, 2017
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.50
Revolving credit facility | September 30, 2017
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.25
Revolving credit facility | December 31, 2017
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2.25
Revolving credit facility | March 31, 2018
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2
Revolving credit facility | June 30, 2018
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2
Revolving credit facility | September 30, 2018
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2
Revolving credit facility | December 31, 2018
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		2
Revolving credit facility | Thereafter
Description of terms of credit agreement
Consolidated net leverage ratio not to exceed		1.75

Notes Payable and Long-Term D68

Notes Payable and Long-Term Debt (Details 4)	12 Months Ended
	Dec. 31, 2014EUR (€)item	Dec. 31, 2014USD ($)	Dec. 30, 2014EUR (€)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Description of terms of credit agreement
Total debt		$ 128,236,000		$ 133,259,000	$ 109,435,000
Revolving credit facility | Consortium of banks in Spain
Description of terms of credit agreement
Total debt		$ 5,037,000		$ 7,670,000	$ 5,021,000
Hill Spain | Revolving credit facility | Consortium of banks in Spain
Description of terms of credit agreement
Number of banks involved in revolving credit facility | item	6
Interest rate (as a percent)	6.50%	6.50%
Borrowing capacity	€ 4,170,000	$ 5,071,000	€ 5,640,000
Total debt	4,142,000	$ 5,037,000
Decrease in amount on quarterly basis | €	€ 15,000
Hill Spain | Revolving credit facility | Consortium of banks in Spain | December 31, 2014
Description of terms of credit agreement
Reduction in maximum available amount percentage	75.00%	75.00%
Hill Spain | Revolving credit facility | Consortium of banks in Spain | December 31, 2015
Description of terms of credit agreement
Reduction in maximum available amount percentage	50.00%	50.00%
Hill Spain | Revolving credit facility | Consortium of banks in Spain | Minimum
Description of terms of credit agreement
Total amount being financed by Financing Entity	€ 284,000	$ 346,000
Hill Spain | Revolving credit facility | Consortium of banks in Spain | Maximum
Description of terms of credit agreement
Total amount being financed by Financing Entity	€ 1,319,000	$ 1,604,000

Notes Payable and Long-Term D69

Notes Payable and Long-Term Debt (Details 5)	12 Months Ended
	Dec. 31, 2014USD ($)loanfacilityitem	Mar. 31, 2015EUR (€)	Dec. 31, 2014AED	Dec. 31, 2014EUR (€)	Dec. 31, 2014BRL	Dec. 31, 2014USD ($)	Sep. 26, 2014USD ($)
Description of terms of credit agreement
Payoff and termination of term loan	$ 100,000,000
Other Foreign Banks
Description of terms of credit agreement
Maximum borrowing capacity						$ 69,270,000
Letters of credit outstanding						24,723,000
Revolving credit facility | National Bank of Abu Dhabi
Description of terms of credit agreement
Maximum borrowing capacity			AED 11,500,000			3,131,000
Amounts outstanding						$ 0
Revolving credit facility | National Bank of Abu Dhabi | Emirates InterBank Offer Rate
Description of terms of credit agreement
Reference rate	one-month Emirates InterBank Offer Rate
Basis of effective interest rate (as a percent)	3.00%
Effective interest rate (as a percent)	4.48%
Revolving credit facility | National Bank of Abu Dhabi | Emirates InterBank Offer Rate | Minimum
Description of terms of credit agreement
Interest rate (as a percent)			5.50%	5.50%	5.50%	5.50%
Letters of credit | National Bank of Abu Dhabi
Description of terms of credit agreement
Maximum borrowing capacity			AED 127,033,000			$ 34,589,000
Letters of credit outstanding			AED 116,506,000			31,741,000
Hill Spain | Revolving credit facility | Ibercaja Bank In Spain
Description of terms of credit agreement
Maximum borrowing capacity				€ 700,000		$ 851,000
Interest rate (as a percent)			6.75%	6.75%	6.75%	6.75%
Amounts outstanding				€ 613,000		$ 745,000
Engineering S.A. | Revolving credit facility
Description of terms of credit agreement
Maximum borrowing capacity						$ 1,091,000
Amounts outstanding | BRL					BRL 2,900,000
Number of revolving credit lines maintained by Engineering S.A. | item	3
Number of banks involved in revolving credit facility | loanfacility	2
Weighted average interest rate (as a percent)			3.99%	3.99%	3.99%	3.99%
Period of automatic renewal	3 months
Engineering S.A. | Revolving credit facility | Brazil Bank Revolving Credit Facility 1
Description of terms of credit agreement
Amounts outstanding						$ 0
US Dollar Revolver | Revolving credit facility
Description of terms of credit agreement
Maximum borrowing capacity						28,975,000
Indebtedness to sellers							$ 30,000,000
US Dollar Revolver | Letters of credit
Description of terms of credit agreement
Maximum borrowing capacity							25,000,000
Amounts outstanding						16,836,000
Available borrowing capacity						11,939,000
International Revolver | EURIBOR
Description of terms of credit agreement
Basis of effective interest rate (as a percent)	4.00%
International Revolver | Revolving credit facility
Description of terms of credit agreement
Maximum borrowing capacity						$ 15,000,000	15,000,000
International Revolver | Letters of credit
Description of terms of credit agreement
Maximum borrowing capacity							$ 10,000,000
Subsequent event | Hill Spain | Revolving credit facility | Ibercaja Bank In Spain
Description of terms of credit agreement
Decrease in amount on quarterly basis | €		€ 175,000

Notes Payable and Long-Term D70

Notes Payable and Long-Term Debt (Details 6) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Scheduled maturities of long-term debt
2,015	$ 6,361
2,016	4,575
2,017	1,200
2,018	1,200
2,019	1,200
Thereafter	113,700
Long-term Debt, Total	$ 128,236	$ 133,259	$ 109,435

Supplemental Cash Flow Inform71

Supplemental Cash Flow Information (Details) - USD ($)	Dec. 23, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reduction of noncontrolling interest in connection with acquisition of an additional interest		$ 3,556,000	$ 1,094,000	$ 3,594,000
Summary of additional cash flow information
Interest and related financing fees paid		22,753,000	13,372,000	16,952,000
Income taxes paid		11,903,000	8,601,000	4,443,000
Increase in intangible assets and goodwill in connection with acquisitions of Cadogans in 2014 and BCA and CPI in 2013		3,998,000	7,161,000
Increase in deferred income taxes in connection with the acquisitions of noncontrolling interests in Hill Spain			460,000	$ 1,720,000
Common stock issued for acquisitions of BCA and CPI			$ 4,450,000
Additional Paid-in Capital
Reduction of noncontrolling interest in connection with acquisition of an additional interest		907,000
Increase in additional paid in capital from issuance of shares of common stock from cashless exercise of stock options		538,000
CPI
Summary of additional cash flow information
Common stock issued for acquisitions of BCA and CPI	$ 350,000
CPI | Additional Paid-in Capital
Increase in additional paid in capital from issuance of shares of common stock related to purchase of CPI		618,000
Engineering S.A.
Reduction of noncontrolling interest in connection with acquisition of an additional interest		$ (2,649,000)

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	Jan. 27, 2015	Jan. 02, 2015	Feb. 28, 2008	Feb. 28, 2007	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Options
Outstanding at the beginning of the period (in shares)					6,574,000	4,644,000	3,821,000
Granted (in shares)					1,849,000	2,076,000	994,000
Exercised (in shares)					(524,000)	(8,000)	(10,000)
Expired (in shares)					(496,000)	(101,000)	(117,000)
Forfeited (in shares)					(44,000)	(37,000)	(44,000)
Outstanding at the end of the period (in shares)					7,359,000	6,574,000	4,644,000	6,574,000
Exercisable at the end of the period (in shares)					3,302,000
Share-based compensation expense recognized (in dollars)					$ 3,292,000	$ 2,787,000	$ 2,107,000
Weighted average assumptions used to estimate the fair value of options granted
Average expected life					4 years 7 months 2 days	4 years 3 months 15 days	3 years 7 months 28 days
Weighted average forfeiture rate (as a percent)					0.90%	0.90%
Dividends (as a percent)					0.00%	0.00%	0.00%
Volatility range, minimum (as a percent)					61.50%	67.80%	70.80%
Volatility range, maximum (as a percent)					65.50%	73.50%	78.40%
Weighted average volatility (as a percent)					62.90%	71.70%	77.50%
Range of risk-free interest rates, minimum (as a percent)					0.86%	0.50%	0.36%
Range of risk-free interest rates, maximum (as a percent)					1.74%	1.36%	0.86%
Weighted average risk-free interest rate (as a percent)					1.67%	0.77%	0.80%
Weighted average fair value at grant date (in dollars per share)					$ 2.28	$ 1.95	$ 2.52
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)					4.67	5.22	5.29
Granted (in dollars per share)					4.57	3.80	5.17
Exercised (in dollars per share)					3	2.45	2.45
Expired (in dollars per share)					7.66	12.42	7.48
Forfeited (in dollars per share)					4.37	4.02	4.94
Outstanding at the end of the period (in dollars per share)					4.57	$ 4.67	$ 5.22	$ 4.67
Exercisable at the end of the period (in dollars per share)					$ 5.23
Weighted Average Remaining Contractual Life
Outstanding at the end of the period					3 years 2 months 9 days
Exercisable at the end of the period					1 year 8 months 19 days
Closing stock price (in dollars per share)					$ 3.84
Minimum
Weighted average assumptions used to estimate the fair value of options granted
Forfeiture range (as a percent)					0.00%	0.00%
Maximum
Weighted average assumptions used to estimate the fair value of options granted
Forfeiture range (as a percent)					5.00%	5.00%
2008 Employee Stock Purchase Plan
Options
Number of shares covered under the plan					2,000,000
Share-based compensation expense recognized (in dollars)					$ 35,000	$ 24,000	$ 19,000
Purchase price of shares as a percentage of the fair market value on the date of purchase					85.00%
Shares purchased					55,000	51,000	37,000
Aggregate purchase price					$ 197,000	$ 162,000	$ 105,000
Non-Employee Director Stock Grant Plan
Options
Number of shares covered under the plan					400,000
Shares issued					26,000	52,000	52,000
Share-based compensation expense recognized (in dollars)					$ 175,000	$ 150,000	$ 150,000
2007 Restricted Stock Grant Plan
Options
Number of shares covered under the plan				340,000
Shares issued					0		61,000	317,000
Shares canceled					(2,000)
Compensation expense					$ (8,000)
Share-based compensation expense recognized (in dollars)							$ 180,000
Number of shares approved by the Compensation Committee				335,000
Award vesting period			5 years
2006 Employee Stock Option Plan
Options
Number of shares covered under the plan					10,000,000
Award vesting period					5 years
Contractual term, non-employee directors					5 years
Contractual term, officers and employees					7 years
Minimum percentage of ownership required for granting options at 110% of closing quoted market price					10.00%
Exercise price as a percentage of closing quoted market price for employees having more than 10 % of outstanding common stock					110.00%
Contractual term of options granted to employees having more than 10 % of outstanding common stock					5 years
Shares of common stock reserved for future issuance under the plan					2,057,474
2006 Employee Stock Option Plan | President And Chief Executive Officer | Subsequent event
Options
Granted (in shares)		500,000
Award vesting period		5 years
Exercise price of the options		$ 3.91
Contractual life		7 years
Fair value of the options		$ 1,010,000
2006 Employee Stock Option Plan | Various executives | Subsequent event
Options
Granted (in shares)	525,000
Award vesting period	5 years
Exercise price of the options	$ 4.04
Contractual life	7 years
Fair value of the options	$ 1,087,000

Share-Based Compensation (Det73

Share-Based Compensation (Details 2)	12 Months Ended
	Dec. 31, 2014$ / sharesshares
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.57
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	7,359,176
Weighted Average Remaining Contractual Life	3 years 2 months 9 days
Weighted Average Exercise Price (in dollars per share)	$ 4.57
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	3,302,242
Weighted Average Exercise Price (in dollars per share)	$ 5.23
2.45
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 2.45
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	559,489
Weighted Average Remaining Contractual Life	1 year 2 months 1 day
Weighted Average Exercise Price (in dollars per share)	$ 2.45
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	559,489
Weighted Average Exercise Price (in dollars per share)	$ 2.45
2.85
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 2.85
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	90,908
Weighted Average Remaining Contractual Life	2 years 5 months 12 days
Weighted Average Exercise Price (in dollars per share)	$ 2.85
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	90,908
Weighted Average Exercise Price (in dollars per share)	$ 2.85
2.89
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 2.89
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	116,280
Weighted Average Remaining Contractual Life	3 years 5 months 5 days
Weighted Average Exercise Price (in dollars per share)	$ 2.89
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	116,280
Weighted Average Exercise Price (in dollars per share)	$ 2.89
3.12
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 3.12
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	10,000
Weighted Average Remaining Contractual Life	5 years 7 months 6 days
Weighted Average Exercise Price (in dollars per share)	$ 3.12
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	2,000
Weighted Average Exercise Price (in dollars per share)	$ 3.12
3.67
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 3.67
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	888,000
Weighted Average Remaining Contractual Life	5 years 22 days
Weighted Average Exercise Price (in dollars per share)	$ 3.67
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	172,000
Weighted Average Exercise Price (in dollars per share)	$ 3.67
3.89
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 3.89
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	3,000
Weighted Average Remaining Contractual Life	4 years 4 months 21 days
Weighted Average Exercise Price (in dollars per share)	$ 3.89
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	3,000
Weighted Average Exercise Price (in dollars per share)	$ 3.89
3.95
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 3.95
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	500,000
Weighted Average Remaining Contractual Life	6 years 4 days
Weighted Average Exercise Price (in dollars per share)	$ 3.95
4.04
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.04
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	1,000,000
Weighted Average Remaining Contractual Life	3 years 22 days
Weighted Average Exercise Price (in dollars per share)	$ 4.04
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	250,000
Weighted Average Exercise Price (in dollars per share)	$ 4.04
4.19
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.19
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	25,000
Weighted Average Remaining Contractual Life	1 year 1 month 17 days
Weighted Average Exercise Price (in dollars per share)	$ 4.19
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	25,000
Weighted Average Exercise Price (in dollars per share)	$ 4.19
4.25
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.25
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	84,868
Weighted Average Remaining Contractual Life	5 months 1 day
Weighted Average Exercise Price (in dollars per share)	$ 4.25
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	84,868
Weighted Average Exercise Price (in dollars per share)	$ 4.25
4.35
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.35
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	500,000
Weighted Average Remaining Contractual Life	4 years 4 days
Weighted Average Exercise Price (in dollars per share)	$ 4.35
4.37
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.37
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	10,000
Weighted Average Remaining Contractual Life	1 year 4 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 4.37
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	10,000
Weighted Average Exercise Price (in dollars per share)	$ 4.37
4.92
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.92
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	5,000
Weighted Average Remaining Contractual Life	1 year 7 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 4.92
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	5,000
Weighted Average Exercise Price (in dollars per share)	$ 4.92
4.95
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 4.95
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	775,000
Weighted Average Remaining Contractual Life	6 years 2 months 9 days
Weighted Average Exercise Price (in dollars per share)	$ 4.95
5.31
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 5.31
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	20,000
Weighted Average Remaining Contractual Life	2 years 26 days
Weighted Average Exercise Price (in dollars per share)	$ 5.31
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	16,000
Weighted Average Exercise Price (in dollars per share)	$ 5.31
5.47
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 5.47
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	880,200
Weighted Average Remaining Contractual Life	2 years 2 months 5 days
Weighted Average Exercise Price (in dollars per share)	$ 5.47
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	440,100
Weighted Average Exercise Price (in dollars per share)	$ 5.47
5.73
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 5.73
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	8,000
Weighted Average Remaining Contractual Life	3 years 10 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 5.73
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	4,000
Weighted Average Exercise Price (in dollars per share)	$ 5.73
5.83
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 5.83
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	265,000
Weighted Average Remaining Contractual Life	2 years 3 months
Weighted Average Exercise Price (in dollars per share)	$ 5.83
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	212,000
Weighted Average Exercise Price (in dollars per share)	$ 5.83
6.31
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 6.31
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	261,725
Weighted Average Remaining Contractual Life	2 years 11 months 12 days
Weighted Average Exercise Price (in dollars per share)	$ 6.31
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	181,725
Weighted Average Exercise Price (in dollars per share)	$ 6.31
6.32
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 6.32
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	10,000
Weighted Average Remaining Contractual Life	10 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 6.32
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	10,000
Weighted Average Exercise Price (in dollars per share)	$ 6.32
6.41
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 6.41
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	320,000
Weighted Average Remaining Contractual Life	2 months 27 days
Weighted Average Exercise Price (in dollars per share)	$ 6.41
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	320,000
Weighted Average Exercise Price (in dollars per share)	$ 6.41
6.50
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 6.50
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	3,000
Weighted Average Remaining Contractual Life	1 month 13 days
Weighted Average Exercise Price (in dollars per share)	$ 6.50
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	3,000
Weighted Average Exercise Price (in dollars per share)	$ 6.50
6.61
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 6.61
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	63,870
Weighted Average Remaining Contractual Life	4 years 5 months 12 days
Weighted Average Exercise Price (in dollars per share)	$ 6.61
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	63,870
Weighted Average Exercise Price (in dollars per share)	$ 6.61
7.32
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 7.32
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	907,336
Weighted Average Remaining Contractual Life	1 year 26 days
Weighted Average Exercise Price (in dollars per share)	$ 7.32
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	680,502
Weighted Average Exercise Price (in dollars per share)	$ 7.32
11.10
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 11.10
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	20,000
Weighted Average Remaining Contractual Life	29 days
Weighted Average Exercise Price (in dollars per share)	$ 11.10
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	20,000
Weighted Average Exercise Price (in dollars per share)	$ 11.10
12.82
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 12.82
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	22,500
Weighted Average Remaining Contractual Life	1 month 13 days
Weighted Average Exercise Price (in dollars per share)	$ 12.82
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	22,500
Weighted Average Exercise Price (in dollars per share)	$ 12.82
16.79
Share-Based Compensation
Exercise Prices (in dollars per share)	$ 16.79
Options Outstanding
Number outstanding at the end of the period (in shares) | shares	10,000
Weighted Average Remaining Contractual Life	7 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 16.79
Options Exercisable
Number exercisable at the end of the period (in shares) | shares	10,000
Weighted Average Exercise Price (in dollars per share)	$ 16.79

Share-Based Compensation (Det74

Share-Based Compensation (Details 3) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-Based Compensation
Share-based compensation expense recognized (in dollars)	$ 3,292,000	$ 2,787,000	$ 2,107,000
Options
Non-vested options at the beginning of the period (in shares)	3,541	2,483	2,414
Granted (in shares)	1,849	2,076	994
Vested (in shares)	(1,289)	(981)	(881)
Forfeited (in shares)	(44)	(37)	(44)
Non-vested options at the end of the period (in shares)	4,057	3,541	2,483
Weighted Average Grant Date Fair Value Per Share
Non-vested options at the beginning of the period (in dollars per share)	$ 2.20	$ 2.39	$ 2.23
Granted (in dollars per share)	2.28	1.95	2.52
Vested (in dollars per share)	2.19	2.14	2.12
Forfeited (in dollars per share)	2.33	2.17	2.15
Non-vested options at the end of the period (in dollars per share)	$ 2.24	$ 2.20	$ 2.39
Unrecognized compensation cost
Total unrecognized compensation cost related to non-vested options (in dollars)	$ 6,153,000
Weighted-average service period over which unrecognized compensation cost is to be recognized	1 year 11 months 16 days

Stockholders' Equity (Details)

Stockholders' Equity (Details)	Aug. 06, 2014USD ($)itemshares	Mar. 07, 2014shares	Mar. 31, 2014$ / sharesshares	Dec. 31, 2014USD ($)item$ / sharesshares	Dec. 31, 2013$ / sharesshares	Dec. 31, 2012$ / sharesshares	Feb. 28, 2014USD ($)	Jun. 10, 2012shares
Stock Repurchase Program
Stock Repurchase Program, authorized amount | $				$ 60,000,000
Number of shares purchased by company under stock repurchase program				5,834,369
Aggregate purchase price of shares repurchased | $				$ 24,438,000
Average purchase price per share (in dollars per share) | $ / shares				$ 4.19
Aggregate amount of stock purchase authorized under the terms of the Credit Agreement | $				$ 3,000,000
Other disclosures
Common stock, shares authorized				100,000,000	100,000,000	100,000,000		75,000,000
Options exercise price (in dollars per share) | $ / shares				$ 3	$ 2.45	$ 2.45
Common Stock Issuance	9,546,629
Sale of common stock | $	$ 38,078,000
Number of mandatory prepayments | item	2
Mandatory prepayment amount | $	$ 9,522,402
Future issuance
Other disclosures
Common Stock Issuance				20,000,000
Chairman and Chief Executive Officer
Other disclosures
Options exercised (in shares)			200,000
Options exercise price (in dollars per share) | $ / shares			$ 2.70
Withheld shares as payment for the options (in shares)			112,788
Shares received from transaction			87,212
Future acquisition
Other disclosures
Stock issued for acquisition of businesses				6,438,923
Future acquisition | Future issuance
Other disclosures
Stock issued for acquisition of businesses				20,000,000
BCI and CPI acquisitions
Other disclosures
Stock issued for acquisition of businesses					1,389,769
Number of companies for which common stock will be issued | item				2
CPI
Other disclosures
Stock issued for acquisition of businesses in excess of required amount ( in shares)		171,308
Stock issued for acquisition of businesses in excess of required amount | $							$ 618,000
Stock issued for acquisition of businesses				171,308

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Effective income tax rate (as a percent)	240.40%	53.70%	(21.90%)
Interest paid as part of termination of debt	$ 10,820,000
Reversal for uncertain tax position based on settlement of prior year tax positions related to a foreign jurisdiction	2,500,000	$ 2,473,000
Components of earnings (loss) before income taxes
United States	(39,729,000)	(26,460,000)	$ (19,172,000)
Foreign jurisdictions	43,182,000	38,294,000	(42,280,000)
Earnings (loss) before income taxes	3,453,000	11,834,000	(61,452,000)
Income tax (benefit) expense
Total	8,300,000	6,350,000	13,442,000
Reconciliation of income taxes based on the statutory U.S. federal income tax and the Company's effective income tax rate
Statutory federal income tax	1,174,000	4,024,000	(20,894,000)
Foreign tax benefit for earnings taxed at lower rates	(4,801,000)	(3,957,000)	6,655,000
Change in the valuation allowance	16,230,000	10,378,000	29,947,000
Net liability (reductions) additions for uncertain tax positions	(2,379,000)	(2,314,000)	(350,000)
Excess compensation	646,000	204,000	170,000
State and local income taxes, net of federal income tax benefit	(2,076,000)	(1,476,000)	(1,065,000)
Stock options	224,000	230,000	(356,000)
Deferred tax adjustment			(497,000)
Purchase accounting reversal	(490,000)
Reversal of interest allocations to foreign entities		(1,014,000)
Other	(228,000)	275,000	(168,000)
Total	8,300,000	6,350,000	13,442,000
Deferred tax assets:
Net operating loss carryforward - U.S. operations	40,065,000	25,185,000	15,340,000
Amortization of intangibles	7,329,000	6,657,000	7,626,000
Net operating loss carryforward - foreign operations	8,634,000	6,470,000	5,628,000
Compensated absences	2,458,000	2,574,000	2,358,000
Foreign income taxes on currency translation	1,013,000
Share based compensation	3,026,000	2,087,000	1,984,000
Allowance for uncollectible accounts	13,106,000	14,626,000	15,745,000
Bonus accrual	1,087,000	1,373,000	998,000
Deferred income	485,000	19,000	714,000
Foreign tax credit	982,000	956,000	668,000
Other	836,000	672,000	2,396,000
Total gross deferred tax assets	79,021,000	60,619,000	53,457,000
Valuation allowances	(58,801,000)	(42,767,000)	(34,111,000)
Net deferred tax assets	20,220,000	17,852,000	19,346,000
Deferred tax liabilities:
Intangible assets	(13,205,000)	(14,013,000)	(15,468,000)
Depreciation	(1,297,000)	(1,512,000)	(1,471,000)
Prepaid expenses	(1,159,000)	(632,000)	(689,000)
Change in tax method	(279,000)	(369,000)	(101,000)
Accrued expenses	(2,177,000)	(2,580,000)	(2,733,000)
Foreign income taxes on currency translations		(567,000)	(47,000)
Total gross deferred tax liabilities	(18,117,000)	(19,673,000)	(20,509,000)
Net deferred tax assets	2,103,000
Net deferred tax liabilities		(1,821,000)	(1,163,000)
Amounts included in the consolidated balance sheets:
Current deferred tax assets	6,575,000	7,340,000	8,256,000
Non-current deferred tax assets	13,645,000	10,511,000	11,090,000
Current deferred tax liabilities	(2,456,000)	(2,948,000)	(2,834,000)
Non-current deferred tax liabilities	(15,661,000)	(16,724,000)	(17,675,000)
Net deferred tax assets	$ 2,103,000
Net deferred tax liabilities		(1,821,000)	$ (1,163,000)
Federal
Deferred tax assets:
Valuation allowances		$ (17,707,000)

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating loss carryforwards
Provision for U.S. taxes on cumulative earnings of foreign subsidiaries	$ 0
Cumulative earnings of foreign subsidiaries	106,637,000
Decrease (increase) in deferred tax assets and additional paid in capital related to the vesting of restricted stock		$ 583,000
Changes in uncertain tax positions
Balance, beginning of year	2,933,000	5,033,000	$ 5,383,000
Reductions due to laps of statute of limitations			(378,000)
Reductions based on tax positions related to prior years	(2,683,000)	(2,473,000)
Additions based on tax positions related to prior years	725,000	373,000	28,000
Balance, end of year	975,000	2,933,000	5,033,000
Additional disclosures
Accrued interest and penalties related to Accrued interest and penalties related to unrecognized tax benefits	$ 520,000	172,000	$ 100,000
Maximum
Operating loss carryforwards
Period for examination of tax returns for prior years net operating losses utilized in subsequent years's tax returns	3 years
Foreign Tax
Operating loss carryforwards
Valuation allowance related to operating loss carryforwards	$ 16,713,000	16,000,000
Deferred tax asset related to net operating losses	33,933,000	24,013,000
Federal
Operating loss carryforwards
Additional valuation amount	15,319,000	9,062,000
Valuation allowance related to operating loss carryforwards	42,087,000	$ 26,768,000
Net operating loss carryforwards	101,071,000
State
Operating loss carryforwards
Net operating loss carryforwards	$ 104,076,000

Commitments and Contingencies (

Commitments and Contingencies (Details)

Oct. 31, 2014GBP (£)

Apr. 30, 2012BRL

Apr. 30, 2012USD ($)

Feb. 28, 2011BRL

Feb. 28, 2011USD ($)

Feb. 28, 2011

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Jul. 23, 2013BRL

Jul. 23, 2013USD ($)

Dec. 31, 2012BRL

Dec. 31, 2012USD ($)

Off Balance Sheet Arrangements

Maximum potential future payment under off-balance sheet arrangements

$ 80,022,000

Cash held as collateral for the issuance of performance and advance payment bonds and letters of credit

16,007,000

$ 18,506,000

Cadogans

Acquisition-Related Contingencies

Additional amount that the entity may be required to pay under certain circumstances | £

£ 200,000

Acquisition consideration payable | £

£ 519,000

Contingent consideration arrangement, evaluation period

2 years

Contingent consideration, minimum | £

£ 0

Contingent consideration, maximum | £

£ 200,000

Plaintiff

Acquisition-Related Contingencies

Possible loss contingency

8,771,000

Invoices accrued plus interest

2,340,000

Interest accrued

$ 448,000

Hill Spain | ESA

Acquisition-Related Contingencies

Ownership interest acquired (as a percent)

60.00%

60.00%

60.00%

Amount of cash paid to acquire the entity

BRL 6,624,000

$ 3,508,000

BRL 22,200,000

$ 11,757,000

Minimum additional payment

BRL 11,372,000

$ 5,095,000

Additional amount that the entity may be required to pay under certain circumstances

BRL 5,000,000

$ 2,468,000

Multiple of earnings for determining purchase price of minority shares

7

7

7

Call option Purchase price premium if exercised by Gerens Hill (as a percent)

5.00%

Call/put option exercise period after audited financial statements

3 months

Contingent consideration, maximum

BRL 5,000,000

$ 2,468,000

Commitments and Contingencies79

Commitments and Contingencies (Details 2)	3 Months Ended		12 Months Ended
	Mar. 31, 2013BRL	Mar. 31, 2013USD ($)	Dec. 31, 2013USD ($)
Commitments and Contingencies
Accrual for employment taxes			$ 3,600,000
Hill International N.V. (formerly Hill International S.A.)
Commitments and Contingencies
Reversal of the write-down of the liabilities for the second installment obligation	BRL 1,950,000	$ 873,000

Operating Leases (Details)

Operating Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Leases
Rent expense	$ 13,902,000	$ 12,408,000	$ 12,538,000
Operating lease obligations
2,015	12,422,000
2,016	9,143,000
2,017	7,665,000
2,018	6,097,000
2,019	4,897,000
Thereafter	15,270,000
Total	$ 55,494,000

Benefit Plans (Details)

Benefit Plans (Details) - USD ($)	4 Months Ended	12 Months Ended
	Apr. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Benefit Plans
Age of the employees qualified to participate in the defined contribution plan	21 years
Matching contribution by employer, maximum		$ 2,550
Expense related to savings plan recognized		$ 801,000	$ 734,000	$ 666,000
Matching contribution by employer as a percentage of employee compensation	50.00%	50.00%
Matching contribution by employer as a percentage of employee's considered compensation, maximum	6.00%	2.00%

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue
Consulting Fee Revenue	$ 150,029	$ 145,324	$ 144,515	$ 137,249	$ 130,921	$ 130,181	$ 128,427	$ 122,556	$ 110,767	$ 103,565	$ 104,069	$ 99,197	$ 577,117	$ 512,085	$ 417,598
Consulting fee revenue (as a percent)													100.00%	100.00%	100.00%
Total Revenue	$ 170,450	$ 161,491	$ 159,639	$ 150,013	$ 144,950	$ 147,194	$ 148,464	$ 136,073	$ 125,653	$ 119,887	$ 119,428	$ 115,813	$ 641,593	$ 576,681	$ 480,781
Total revenue (as a percent)													100.00%	100.00%	100.00%
Project Management
Revenue
Consulting Fee Revenue													$ 428,827	$ 392,602	$ 312,232
Consulting fee revenue (as a percent)													74.30%	76.70%	74.80%
Total Revenue													$ 487,754	$ 452,517	$ 372,281
Total revenue (as a percent)													76.00%	78.50%	77.40%
Construction Claims
Revenue
Consulting Fee Revenue													$ 148,290	$ 119,483	$ 105,366
Consulting fee revenue (as a percent)													25.70%	23.30%	25.20%
Total Revenue													$ 153,839	$ 124,164	$ 108,500
Total revenue (as a percent)													24.00%	21.50%	22.60%

Business Segment Information 83

Business Segment Information (Details 2) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Profit:
Operating profit (loss)	$ 3,038	$ 11,297	$ 8,655	$ 10,948	$ 6,967	$ 10,118	$ 10,214	$ 7,399	$ (48,852)	$ 5,090	$ 3,197	$ (2,737)	$ 33,938	$ 34,698	$ (43,302)
Operating segment | Project Management
Operating Profit:
Operating profit (loss)													53,174	50,922	(25,276)
Operating segment | Construction Claims
Operating Profit:
Operating profit (loss)													10,996	12,171	8,071
Corporate
Operating Profit:
Operating profit (loss)													$ (30,232)	$ (28,395)	$ (26,097)

Business Segment Information 84

Business Segment Information (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Depreciation and Amortization Expense
Depreciation and amortization expenses	$ 9,823	$ 10,756	$ 12,430
Operating segment
Depreciation and Amortization Expense
Depreciation and amortization expenses	9,607	10,529	12,170
Operating segment | Project Management
Depreciation and Amortization Expense
Depreciation and amortization expenses	6,888	7,677	9,172
Operating segment | Construction Claims
Depreciation and Amortization Expense
Depreciation and amortization expenses	2,719	2,852	2,998
Corporate
Depreciation and Amortization Expense
Depreciation and amortization expenses	$ 216	$ 227	$ 260

Business Segment Information 85

Business Segment Information (Details 4)	3 Months Ended												12 Months Ended
	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Sep. 30, 2012USD ($)	Jun. 30, 2012USD ($)	Mar. 31, 2012USD ($)	Dec. 31, 2014USD ($)country	Dec. 31, 2013USD ($)country	Dec. 31, 2012USD ($)country
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue	$ 150,029,000	$ 145,324,000	$ 144,515,000	$ 137,249,000	$ 130,921,000	$ 130,181,000	$ 128,427,000	$ 122,556,000	$ 110,767,000	$ 103,565,000	$ 104,069,000	$ 99,197,000	$ 577,117,000	$ 512,085,000	$ 417,598,000
Consulting fee revenue (as a percent)													100.00%	100.00%	100.00%
Total Revenue	$ 170,450,000	$ 161,491,000	$ 159,639,000	$ 150,013,000	$ 144,950,000	$ 147,194,000	$ 148,464,000	$ 136,073,000	$ 125,653,000	$ 119,887,000	$ 119,428,000	$ 115,813,000	$ 641,593,000	$ 576,681,000	$ 480,781,000
Total revenue (as a percent)													100.00%	100.00%	100.00%
U.S./Canada
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 125,691,000	$ 121,291,000	$ 117,593,000
Consulting fee revenue (as a percent)													21.80%	23.70%	28.20%
Total Revenue													$ 170,550,000	$ 171,012,000	$ 167,682,000
Total revenue (as a percent)													26.60%	29.70%	34.90%
Latin America
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 40,844,000	$ 49,188,000	$ 51,820,000
Consulting fee revenue (as a percent)													7.10%	9.60%	12.40%
Total Revenue													$ 41,106,000	$ 49,546,000	$ 52,046,000
Total revenue (as a percent)													6.40%	8.60%	10.80%
Europe
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 79,009,000	$ 75,398,000	$ 84,267,000
Consulting fee revenue (as a percent)													13.70%	14.70%	20.20%
Total Revenue													$ 84,335,000	$ 80,062,000	$ 90,624,000
Total revenue (as a percent)													13.10%	13.90%	18.80%
Middle East
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 272,236,000	$ 219,315,000	$ 134,037,000
Consulting fee revenue (as a percent)													47.20%	42.80%	32.10%
Total Revenue													$ 281,814,000	$ 224,716,000	$ 138,731,000
Total revenue (as a percent)													43.90%	39.00%	28.90%
Africa
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 23,849,000	$ 22,744,000	$ 13,591,000
Consulting fee revenue (as a percent)													4.10%	4.40%	3.30%
Total Revenue													$ 27,474,000	$ 26,186,000	$ 15,303,000
Total revenue (as a percent)													4.30%	4.50%	3.20%
Asia/Pacific
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 35,488,000	$ 24,149,000	$ 16,290,000
Consulting fee revenue (as a percent)													6.10%	4.80%	3.80%
Total Revenue													$ 36,314,000	$ 25,159,000	$ 16,395,000
Total revenue (as a percent)													5.70%	4.30%	3.40%
U.S.
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 122,096,000	$ 117,740,000	$ 114,368,000
Consulting fee revenue (as a percent)													21.20%	23.00%	27.40%
Total Revenue													$ 166,893,000	$ 167,314,000	$ 164,347,000
Total revenue (as a percent)													26.00%	29.00%	34.20%
Non - U.S.
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 455,021,000	$ 394,345,000	$ 303,230,000
Consulting fee revenue (as a percent)													78.80%	77.00%	72.60%
Total Revenue													$ 474,700,000	$ 409,367,000	$ 316,434,000
Total revenue (as a percent)													74.00%	71.00%	65.80%
Non - U.S. | Consulting fee revenue | Geographic concentration risk
Consulting Fee Revenue by Geographic Region
Number of countries | country													0	0	0
Non - U.S. | Total revenue | Geographic concentration risk
Consulting Fee Revenue by Geographic Region
Number of countries | country													0	0	0
United Arab Emirates
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 73,329,000	$ 66,918,000	$ 61,729,000
Consulting fee revenue (as a percent)													12.70%	13.10%	14.80%
Total Revenue													$ 74,708,000	$ 68,158,000	$ 63,072,000
Total revenue (as a percent)													11.60%	11.80%	13.10%
Brazil
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue															$ 45,663,000
Consulting fee revenue (as a percent)															10.90%
Oman
Consulting Fee Revenue by Geographic Region
Consulting Fee Revenue													$ 66,896,000	$ 51,053,000
Consulting fee revenue (as a percent)													11.60%	10.00%
Total Revenue													$ 70,798,000
Total revenue (as a percent)													11.00%

Business Segment Information 86

Business Segment Information (Details 5) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consulting Fee Revenue and Total Revenue By Client Type
Consulting Fee Revenue	$ 150,029	$ 145,324	$ 144,515	$ 137,249	$ 130,921	$ 130,181	$ 128,427	$ 122,556	$ 110,767	$ 103,565	$ 104,069	$ 99,197	$ 577,117	$ 512,085	$ 417,598
Consulting fee revenue (as a percent)													100.00%	100.00%	100.00%
Total Revenue	$ 170,450	$ 161,491	$ 159,639	$ 150,013	$ 144,950	$ 147,194	$ 148,464	$ 136,073	$ 125,653	$ 119,887	$ 119,428	$ 115,813	$ 641,593	$ 576,681	$ 480,781
Total revenue (as a percent)													100.00%	100.00%	100.00%
U.S. federal government
Consulting Fee Revenue and Total Revenue By Client Type
Consulting Fee Revenue													$ 13,250	$ 14,958	$ 12,877
Consulting fee revenue (as a percent)													2.30%	2.90%	3.10%
Total Revenue													$ 16,459	$ 17,499	$ 15,429
Total revenue (as a percent)													2.60%	3.00%	3.20%
U.S. state, regional and local governments
Consulting Fee Revenue and Total Revenue By Client Type
Consulting Fee Revenue													$ 74,921	$ 69,477	$ 61,790
Consulting fee revenue (as a percent)													13.00%	13.60%	14.80%
Total Revenue													$ 104,866	$ 100,157	$ 82,898
Total revenue (as a percent)													16.30%	17.40%	17.20%
Foreign governments
Consulting Fee Revenue and Total Revenue By Client Type
Consulting Fee Revenue													$ 220,917	$ 181,066	$ 96,242
Consulting fee revenue (as a percent)													38.30%	35.30%	23.00%
Total Revenue													$ 234,027	$ 188,981	$ 102,136
Total revenue (as a percent)													36.50%	32.80%	21.20%
Private sector
Consulting Fee Revenue and Total Revenue By Client Type
Consulting Fee Revenue													$ 268,029	$ 246,584	$ 246,689
Consulting fee revenue (as a percent)													46.40%	48.20%	59.10%
Total Revenue													$ 286,241	$ 270,044	$ 280,318
Total revenue (as a percent)													44.60%	46.80%	58.40%

Business Segment Information 87

Business Segment Information (Details 6) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Total Assets by Geographic Region
Total assets	$ 419,609	$ 393,476	$ 363,905
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	11,643	10,613	11,268
U.S./Canada
Total Assets by Geographic Region
Total assets	113,903	104,729	115,621
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	3,358	3,837	4,700
Latin America
Total Assets by Geographic Region
Total assets	33,757	37,506	42,088
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	1,101	1,351	1,278
Europe
Total Assets by Geographic Region
Total assets	98,106	102,871	110,013
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	2,191	2,575	2,334
Middle East
Total Assets by Geographic Region
Total assets	132,211	53,699	81,185
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	3,428	2,167	2,344
Africa
Total Assets by Geographic Region
Total assets	21,795	78,372	9,004
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	901	182	191
Asia/Pacific
Total Assets by Geographic Region
Total assets	19,837	16,299	5,994
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	664	501	421
U.S.
Total Assets by Geographic Region
Total assets	112,010	103,017	114,035
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	3,358	3,837	4,697
Non - U.S.
Total Assets by Geographic Region
Total assets	307,599	290,459	249,870
Property, Plant and Equipment, Net by Geographic Location
Property, Plant and Equipment, Net by Geographic Location	$ 8,285	$ 6,776	$ 6,571

Subsequent Event (Details)

Subsequent Event (Details)	Nov. 03, 2015USD ($)
Subsequent event | Secured Credit Facilities
Debt default
Waiver of fees and out-of-pocket expenses	$ 81,900

Quarterly Results (Details)

Quarterly Results (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Certain quarterly financial information
Income tax expense													$ 8,300,000	$ 6,350,000	$ 13,442,000
Provision for bad debts													(2,344,000)	1,317,000	63,146,000
Cost of services													329,755,000	296,055,000	239,572,000
Selling, general and administrative expenses													213,424,000	181,332,000	221,328,000
Consulting fee revenue	$ 150,029,000	$ 145,324,000	$ 144,515,000	$ 137,249,000	$ 130,921,000	$ 130,181,000	$ 128,427,000	$ 122,556,000	$ 110,767,000	$ 103,565,000	$ 104,069,000	$ 99,197,000	577,117,000	512,085,000	417,598,000
Total revenue	170,450,000	161,491,000	159,639,000	150,013,000	144,950,000	147,194,000	148,464,000	136,073,000	125,653,000	119,887,000	119,428,000	115,813,000	641,593,000	576,681,000	480,781,000
Gross profit	64,785,000	62,649,000	61,269,000	58,659,000	58,655,000	54,447,000	53,070,000	49,858,000	47,917,000	45,106,000	44,268,000	40,735,000	247,362,000	216,030,000	178,026,000
Operating profit	3,038,000	11,297,000	8,655,000	10,948,000	6,967,000	10,118,000	10,214,000	7,399,000	(48,852,000)	5,090,000	3,197,000	(2,737,000)	33,938,000	34,698,000	(43,302,000)
Net earnings (loss)	(3,796,000)	(8,615,000)	2,016,000	5,548,000	(700,000)	4,552,000	1,594,000	38,000	(70,317,000)	1,442,000	518,000	(6,537,000)	(4,847,000)	5,484,000	(74,894,000)
Net earnings (loss) attributable to Hill	$ (4,008,000)	$ (8,966,000)	$ 1,518,000	$ 5,308,000	$ (1,266,000)	$ 4,166,000	$ 1,042,000	$ (380,000)	$ (71,010,000)	$ 1,304,000	$ (324,000)	$ (6,736,000)	$ (6,148,000)	$ 3,562,000	$ (76,766,000)
Basic earnings (loss) per common share	$ (0.08)	$ (0.19)	$ 0.04	$ 0.13	$ (0.03)	$ 0.11	$ 0.03	$ (0.01)	$ (1.84)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.14)	$ 0.09	$ (1.99)
Diluted earnings (loss) per common share	$ (0.08)	$ (0.19)	$ 0.04	$ 0.13	$ (0.03)	$ 0.11	$ 0.03	$ (0.01)	$ (1.84)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.14)	$ 0.09	$ (1.99)
As Previously Reported
Certain quarterly financial information
Income tax expense													$ 8,411,000	$ 6,043,000	$ 13,442,000
Provision for bad debts													5,323,000	3,928,000	3,209,000
Cost of services													328,795,000	296,055,000	239,572,000
Selling, general and administrative expenses													217,730,000	183,572,000	172,779,000
Consulting fee revenue	$ 148,717,000	$ 145,324,000	$ 144,515,000	$ 137,249,000	$ 130,921,000	$ 130,181,000	$ 128,427,000	$ 122,556,000	$ 110,767,000	$ 103,565,000	$ 104,069,000	$ 99,197,000	575,805,000	512,085,000	417,598,000
Total revenue	169,138,000	161,491,000	159,639,000	150,013,000	144,950,000	147,194,000	148,464,000	136,073,000	125,653,000	119,887,000	119,428,000	115,813,000	640,281,000	576,681,000	480,781,000
Gross profit	64,433,000	62,649,000	61,269,000	58,659,000	58,655,000	54,447,000	53,070,000	49,858,000	47,917,000	45,106,000	44,268,000	40,735,000	247,010,000	216,030,000	178,026,000
Operating profit	3,328,000	11,297,000	8,655,000	6,000,000	6,967,000	8,252,000	9,840,000	7,399,000	(303,000)	5,090,000	3,197,000	(2,737,000)	29,280,000	32,458,000	5,247,000
Net earnings (loss)	(3,310,000)	(8,615,000)	2,016,000	293,000	(700,000)	2,942,000	1,271,000	38,000	(21,768,000)	1,442,000	518,000	(6,537,000)	(9,616,000)	3,551,000	(26,345,000)
Net earnings (loss) attributable to Hill	$ (3,484,000)	$ (8,966,000)	$ 1,518,000	$ 53,000	$ (1,266,000)	$ 2,556,000	$ 719,000	$ (380,000)	$ (22,461,000)	$ 1,304,000	$ (324,000)	$ (6,736,000)	$ (10,879,000)	$ 1,629,000	$ (28,217,000)
Basic earnings (loss) per common share	$ (0.07)	$ (0.19)	$ 0.04	$ 0	$ (0.03)	$ 0.06	$ 0.02	$ (0.01)	$ (0.58)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.25)	$ 0.04	$ (0.73)
Diluted earnings (loss) per common share	$ (0.07)	$ 0.19	$ 0.04	$ 0	$ (0.03)	$ 0.06	$ 0.02	$ (0.01)	$ (0.58)	$ 0.03	$ (0.01)	$ (0.17)	$ (0.25)	$ 0.04	$ (0.73)
Adjustment
Certain quarterly financial information
Collection Amount Applied to Receivables					$ 2,276,000
Income tax expense	$ 196,000			$ (307,000)	256,000			$ 51,000					$ (111,000)	$ 307,000
Provision for bad debts													(7,667,000)	(2,611,000)	$ 59,937,000
Cost of services	960,000												960,000
Under accrued end of service benefits	1,360,000
Impairment loss	1,013,000
Refundable tax payment	1,413,000
Selling, general and administrative expenses	642,000								$ 48,549,000				(4,306,000)	(2,240,000)	48,549,000
Consulting fee revenue	1,312,000												1,312,000
Total revenue	1,312,000												1,312,000
Gross profit	352,000												352,000
Operating profit	(290,000)			4,948,000	1,866,000			374,000	48,549,000				4,658,000	2,240,000	(48,549,000)
Net earnings (loss)	(486,000)			5,255,000	1,610,000			374,000	(48,549,000)				4,769,000	1,933,000	(48,549,000)
Net earnings (loss) attributable to Hill	$ (524,000)			$ 5,255,000	$ 1,610,000			$ 323,000	$ (48,549,000)				$ 4,731,000	$ 1,933,000	$ (48,549,000)
Basic earnings (loss) per common share													$ 0.11	$ 0.05	$ (1.26)
Diluted earnings (loss) per common share	$ (0.01)			$ 0.13	$ 0.05			$ 0.01	$ (1.26)				$ 0.11	$ 0.05	$ (1.26)
Libya
Certain quarterly financial information
Collection Amount Applied to Receivables				$ 6,631,000				$ 604,000					$ 6,631,000	$ 2,880,000
Agency fees and taxes				$ 1,683,000	$ 410,000			$ 230,000					1,638,000	640,000
Provision for bad debts															$ 59,937,000
Libya | Adjustment
Certain quarterly financial information
Provision for bad debts									$ 59,937,000
Net Assets									$ 11,388,000						11,388,000
Selling, general and administrative expense | Libya | Adjustment
Certain quarterly financial information
Selling, general and administrative expenses													$ (4,948,000)	$ (2,240,000)	$ 48,549,000

Schedule II Valuation and Qua90

Schedule II Valuation and Qualifying Accounts (Details) - Uncollectible Receivables - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation and Qualifying Accounts
Balance at Beginning of Fiscal Year	$ 66,856	$ 70,205	$ 9,181
Additions Charged to Earnings	(2,344)	1,317	63,146
Other-Allowance Acquired in Business Combinations	161	90
Uncollectible Receivables Written off, Net of Recoveries	(3,872)	(4,756)	(2,122)
Balance at End of Fiscal Year	$ 60,801	$ 66,856	$ 70,205