Corporate Criminal Matters
In investigations and criminal proceedings involving companies, both the prosecution and the defense frequently rely on accounting reports, financial-intelligence findings and analyses of banking transactions.
Context of application
Reading these documents on a technical level calls for accounting knowledge and methodological care. An unusual transaction may have a perfectly ordinary operational explanation, and an official expert's conclusion can rest on assumptions that are never made explicit. SGEx examines these underlying materials without taking on the role of either prosecution or defense.
When this analysis is needed
- Investigations into the diversion of funds, misappropriation or fraudulent management.
- Tax crimes in which the amounts involved are disputed.
- Analysis of financial-intelligence and transaction reports.
- Review of official expert reports.
- Internal inquiries that may result in a criminal referral.
Questions typically analyzed
- Investigation of financial and accounting fraud.
- Economic crimes and their accounting implications.
- Tracing of financial flows.
- Review of accounting records and entries.
- Identification of accounting inconsistencies.
- Critical review of official expert reports and technical findings.
How SGEx Approaches This
SGEx examines the available documentation, verifies the origin and integrity of the data used in official reports and findings, and documents alternative technical explanations whenever the records support them.
SGEx does not provide legal advice. Its contribution is technical: organizing the economic, financial, accounting and asset-related facts so that lawyers, companies and parties can understand the substantive dimension of the controversy.
Possible Work and Deliverables
The format is defined according to the case, the proceeding and the purpose of the work.
- Expert opinion
- Critical review of an official expert report
- Forensic accounting report
- Expert questions
- Technical support at hearings
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Forensic AccountingReconstruction and examination of accounting records and financial flows for evidentiary purposes, in contexts of suspected wrongdoing, conflict or inquiry.
- Fraud InvestigationTechnical investigation of financial and accounting irregularities, including fund tracing and the documentation of findings.
- Financial and Operational AuditExamination of financial statements, processes and controls, focused on the reliability of information and adherence to defined criteria.
- Criminal Forensic AccountingAccounting and financial examination of facts under investigation in criminal and administrative sanctioning proceedings, for those who accuse and those who defend.
- Tax Expert ServicesAccounting and tax examination of assessments, credits, tax bases and amounts in dispute in court and administrative proceedings.
Related Specialties
- Forensic Accounting and AuditAccounting reconstruction, tracing of financial flows, analysis of financial statements, contingencies and fraud investigation.
- Financial Crime and Money LaunderingAccounting and financial examination of fraud, diversion and misappropriation, and of the path funds took to conceal their origin.
Related Areas of Practice
- Corporate and Shareholder DisputesDisputes among shareholders, partners and officers, corporate dissolutions, buyout claims and disagreements over financial results.
- Civil and Contract DisputesNonperformance, termination, contract revision and civil liability claims in which the controversy turns on monetary values and calculations.
- Wealth, Family and Succession MattersDivorce settlements, probate proceedings and marital disputes that call for the determination, valuation and tracing of assets.
Related Industries
- Public Administration and GovernmentPublic contracts, cooperation agreements, concessions and oversight proceedings involving public funds.
- Financial and Capital MarketsFinancial institutions, investment funds, investors and publicly listed companies involved in disputes, valuations and financial reviews.
- Associations, Foundations and Nonprofit SectorAssociations, foundations and nonprofit organizations facing accountability duties, tax-immunity requirements and financial reviews.
- Cryptocurrency and Digital AssetsCustody, movement and recordkeeping of crypto-assets in investigations, disputes and asset-tracing engagements.
- Condominiums and Residential AssociationsCondominiums, gated communities and residents’ associations in account audits, accounts of property managers and disputes over works and cost sharing.
- Political Parties and OrganizationsParties, party branches, party foundations and campaigns in accounts submitted to the Electoral Courts, use of public funds and disputes over financial management.
Request an Analysis
Describe the technical question, the context in which it arose, and the documents available. This information lets SGEx assess the scope of the work before any proposal.