EPC contracts are the most common form of contract used to undertake construction and engineering works by the private sector on large scale and complex oil and gas projects. The EPC contractor is made responsible for all the activities from design, procurement, construction, commissioning and handover of the project to the end-user or owner. For more information, see Practice note: overview, Procurement route: EPC or split EPC and Practice note, Engineer, procure and construct (EPC) contracts: key issues.