Independent expertise in detection, analysis and documentation of fraud and accounting irregularities.
Forensic accounting involves detecting, analysing and documenting fraud and accounting irregularities, and informing the resolution of financial disputes: legal proceedings, arbitration, settlement or governance measures. It is typically required where there is suspected fraud or irregularity, a commercial dispute or arbitration, an acquisition or disposal, or a dispute between shareholders or involving claims against directors.
Our role is to establish, objectively and with full documentation, whether anomalies exist in disputed or suspect financial and accounting facts, and then to assess their economic and financial consequences so as to inform management’s decision-making.
Reconstructing what actually happened from accounting, contractual and banking records (analysing the consistency between the company’s economic reality and its accounting treatment), in order to confirm or refute a suspected irregularity.
Identifying who acted, when and how, and, where relevant, tracing the flows to their ultimate beneficiaries.
Building an evidentiary file with documented, traceable analyses that can be relied upon, where necessary, before a court, an arbitral tribunal or a regulatory authority.
Assessing any damages suffered (or alleged) and the potential impact of the anomalies on the accounts and on the value of a company, a group or a transaction.
We analyse cases of suspected fraud, accounting and financial irregularities, management misconduct (misuse of corporate assets, etc.), economic damage and financial disputes, and internal control failures.
By comparing the company’s actual economic and accounting position with the position that would have prevailed had the alleged acts not occurred.
Yes, we act in both capacities.
We produce a financial and accounting report setting out the facts under investigation and the results of our work and, where relevant, the quantification of any damages suffered or alleged.
The ability to characterise the alleged facts precisely and to measure deviations from a professional standard.
We apply audit techniques such as reconciliations with external documents, sampling and analysis of large data files.
A structured, robust report that management can rely on and that can, where necessary, be submitted as expert evidence in litigation.
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