Our Methodology

Steps

The same sequence applies across every service. The depth of each step varies with the case; the order does not.

1. Defining the technical question

   The work starts with a precise identification of what needs to be answered: the questions put to the expert, the points in controversy, the purpose of the analysis and the intended use of the result.

   Step outcome: a defined scope, with what falls outside it also recorded.

2. Gathering and organizing the information

   Documents, accounting records, contracts and data are gathered, inventoried and organized, with their source, period and the party responsible for providing them recorded.

   Step outcome: a traceable body of documents and a list of any information gaps.

3. Setting the criteria

   Before any calculation begins, the applicable criteria are fixed: accounting standards, contractual clauses, legal parameters or the economic methodology relevant to the question at hand.

   Step outcome: explicit, justified criteria.

4. Analysis

   The information is examined against the criteria that were set, cross-referencing sources, testing for consistency and producing calculations that can be reproduced.

   Step outcome: findings and figures, each linked to the evidence that supports it.

5. Documenting the assumptions

   Every assumption adopted, every limitation encountered and every methodological choice is recorded, so that a third party can retrace the reasoning.

   Step outcome: a supporting calculation memorandum, with assumptions and limitations on record.

6. Communicating the conclusions

   The result is presented in direct language, in the format suited to its use: an expert report, an opinion, a report, a statement or a technical submission.

   Step outcome: a final document with direct answers and supporting exhibits.

Documentation Principles

• Traceability: every figure can be traced back to its source document or data.
• Explicit assumptions: methodological choices are stated and justified.
• Disclosed limitations: information gaps and scope restrictions are recorded in the work itself.
• Reproducibility: calculations are presented so that a third party can replicate them.
• Language suited to its use: the text is written for whoever will decide, judge or negotiate.

Application by Type of Engagement

• Expert report: the steps follow the questions and deadlines set by the proceeding.
• Technical assistant's opinion: the analysis starts from the report or calculation under review.
• Investigation report: the way information is organized preserves the origin of each piece of evidence.
• Valuation report: the purpose and valuation date are defined before the method is chosen.
• Consulting: the first step may be the deliverable itself, when the goal is to define the scope.

This methodology describes our working process. It does not guarantee a procedural or negotiated outcome.