In our role as forensic accountant, we have been asked to act as an expert to determine disputes between two parties usually in the context of the purchase and sale of a business.

The price paid by a purchaser is often based on a set of final accounts prepared by the vendor referred to as the ‘completion accounts’.

However, disputes relating to specific items within those completion accounts require an expert forensic accountant to assist the parties. Indeed the contract of sale sometimes refers to the necessity for disputes to be resolved in this way. We have resolved a number of these disputes in the last few years.