Accounting Expert Examination
An accounting expert examination answers, on the basis of books, entries, financial statements and supporting documents, questions that a judge, arbitrator or the parties need clarified through independent technical evidence.
Context in which the service applies
The work starts from the questions put to the expert, or from the technical issue raised in the proceeding, and relies on the entity's bookkeeping, bank statements, contracts, invoices and other records. The quality of the conclusion depends on the integrity of those sources, the traceability of every figure, and a clear explanation of the accounting criterion applied.
When this analysis is needed
- Partial dissolution of companies and the valuation of a withdrawing shareholder's interest.
- Accounting claims between shareholders, officers, agents or commercial partners.
- Review of balances, charges and movements under banking and commercial agreements.
- Enforcement of judgments that depend on an accounting determination.
- Disputes over revenue, costs, results or profit distribution.
Questions typically analyzed
- Consistency between the bookkeeping, supporting documents and financial statements.
- Composition of account balances, receivables, payables and movements.
- Determination of results, distributable profits and ownership interests.
- Recognition criteria applied to revenue, costs and expenses.
- Verification of calculations submitted by the parties or in prior reports.
- Accounting effects of related-party transactions.
How SGEx Approaches This
SGEx reviews the questions put to the expert and defines what each one requires, gathers the necessary documentation, identifies information gaps, applies the relevant accounting criterion, and records every step in a supporting calculation memorandum. The resulting report or opinion sets out direct answers, explicit assumptions and exhibits that allow the reasoning to be reproduced.
Possible Work and Deliverables
The format is defined according to the case, the proceeding and the purpose of the work.
- Court-appointed accounting expert report
- Accounting expert opinion
- Supporting calculation memorandum
- Responses to expert questions and clarifications
- Technical critique of a report submitted by another party
Related Experience
- Investigation and Fraud
Technical advisory on fraud at an investment fund
Examination of irregular transactions that drove an investment fund into insolvency, at the request of counsel for a family of investors in an accounting-for-proceeds action.
- Corporate, Shareholder Buyouts and Valuation
Technical assistance in the partial dissolution of a company and valuation of a withdrawing shareholder's interest
Technical support for the sale of an equity interest and the valuation of a withdrawing shareholder's stake in a manufacturer of canned foods.
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Business and Asset ValuationValuation of companies, ownership interests and assets for disputes, corporate transactions, succession matters and court proceedings.
- Economic and Financial Expert AnalysisAnalysis of values, cash flows, economic assumptions and financial models in disputes and decisions that turn on quantification.
- Disputes, Litigation and ControversiesEconomic, financial and accounting expert support in judicial, arbitral, administrative and pre-litigation controversies.
- Court-Appointed Expert ExaminationsAccounting, economic and financial expert examinations conducted under court appointment, with a technical report and responses to clarifications.
- Banking Expert ServicesTechnical examination of contracts, statements and calculations in banking transactions, to determine charges, balances and amounts paid.
- Court Calculations and Accounting SupportPreparation, review and challenge of court calculations for law firms, companies and organisations, with validation technology and high-volume production.
- Tax Expert ServicesAccounting and tax examination of assessments, credits, tax bases and amounts in dispute in court and administrative proceedings.
Related Specialties
- Corporate Matters, Buyout Claims and ValuationValuation of a withdrawing shareholder's interest, balance-sheet determination, goodwill, business valuation and corporate disputes.
- Contracts and Commercial RelationsEconomic and financial imbalance, contractual disputes, and commercial agency, distribution and dealership agreements.
- Judicial Reorganization, Bankruptcy and InsolvencyPreliminary expert examination, verification and challenge of claims, asset valuation, insolvency and liquidation.
- Tax MattersLoss of tax immunities and benefits, enforcement and challenge of tax assessments, contingencies and review of calculations.
- Wealth, Family and Succession MattersAsset determination and valuation, divorce settlements, probate and estate proceedings, ownership interests and asset tracing.
- Rendering of Accounts and Financial ReconciliationExamination and reconstruction of accounts, reconciliations, and receivables, payables and balances among partners, officers and other parties.
- Administrative ProceedingsAccounting and financial expert evidence in administrative tax, sanctioning, regulatory and oversight proceedings, from the defence to the appeal stage.
Related Areas of Practice
- Corporate and Shareholder DisputesDisputes among shareholders, partners and officers, corporate dissolutions, buyout claims and disagreements over financial results.
- Mergers and AcquisitionsPurchase, sale, merger and spin-off transactions, and the price and indemnity disputes that arise from them.
- Wealth, Family and Succession MattersDivorce settlements, probate proceedings and marital disputes that call for the determination, valuation and tracing of assets.
- Civil and Contract DisputesNonperformance, termination, contract revision and civil liability claims in which the controversy turns on monetary values and calculations.
- Administrative and Regulatory MattersAdministrative proceedings and regulatory disputes with an economic and financial impact on companies and concession holders.
Related Industries
- Financial and Capital MarketsFinancial institutions, investment funds, investors and publicly listed companies involved in disputes, valuations and financial reviews.
- Hospitality and Real EstateHotels, real estate developments and property assets involved in valuations, corporate disputes and insolvency.
- AgribusinessProducers, cooperatives, trading companies and agro-industrial businesses involved in valuations, succession matters and judicial reorganization.
- Industry, Manufacturing and Consumer GoodsManufacturers and consumer-goods producers involved in valuations, and in commercial, tax and corporate disputes.
- Franchising and LicensingFranchise networks and licensing agreements involved in disputes over fees, fund transfers and terminations.
- Transportation and LogisticsCarriers, logistics operators and infrastructure concessionaires involved in contractual and infrastructure disputes.
- Entertainment, Arts and Creative EconomyProducers, artists, publishers, events and cultural projects in disputes over revenue, rights, box office and accounts.
- 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.
- Games, Esports and Digital EntertainmentStudios, publishers, esports teams, tournament organizers and platforms in disputes over revenue, royalties, valuation and contracts.
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.