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Areas of work of a forensic economic expert

Four areas in which specialised economic knowledge produces a concrete result for a party — from a full examination in a case to a consultation that explains the opponent's figures. For each one: what it is, when it is needed, which documents are required and what you receive.

01

Forensic economic examination

Examination of accounting and tax records, documents on economic activity and financial-credit transactions, carried out by a certified court expert. The result is issued as an expert opinion.

When it is needed

When a criminal, commercial, civil or administrative case cannot be resolved without specialised economic knowledge: the amount of material damage (losses), the movement of funds, the substantiation of assessments, the performance of contractual obligations.

What to provide

  • a court ruling, an investigator's decision or a contract for the examination
  • primary documents, accounting registers and financial statements for the period in question
  • contracts, acts, bank statements, the opposing side's calculations
  • the list of questions submitted to the expert

What you receive

An expert opinion containing the research part, the calculations and answers to the questions asked; where needed, clarification of the opinion at a court hearing.

Articles on examination
02

Review of an expert opinion

Verification of an opinion already in the case file: completeness of the study, compliance with methodologies, soundness of assumptions and correctness of calculations.

When it is needed

When an opinion underpins the charges, a tax assessment notice or the claims in a lawsuit, and a party has grounds to doubt its completeness — in particular when preparing a motion for an additional or repeated examination.

What to provide

  • a copy of the opinion with all annexes and calculations
  • the documents the expert examined (or copies of them)
  • the procedural document ordering the examination
  • a statement of what exactly raises doubt

What you receive

A written review: a list of methodological and computational flaws with an explanation of how each of them affects the final conclusions.

03

Commissioned expert study

A study commissioned by an individual or a company outside procedural appointment of an examination. It shows the figures before the other side calculates them.

When it is needed

At the pre-trial stage: before filing a claim or an appeal against a tax assessment notice, during an audit, in an internal investigation, or when the prospects of a dispute have to be assessed.

What to provide

  • documents and accounting registers for the period concerned
  • contracts, acceptance acts, bank statements
  • the calculations of the tax authority or the opponent, if they already exist
  • a clearly formulated question or description of the situation

What you receive

An opinion based on the study with substantiated calculations — it can be added to the case file as written evidence or used to build a position.

Practical guides
04

Consulting in tax disputes and financial investigations

Advice for lawyers, accountants and business owners on the economic side of a case: how to read the tax authority's calculation, which questions to put to the expert, which documents are missing.

When it is needed

While the decision is still open: choosing a strategy, formulating questions for an examination, assessing what can actually be proved with the available documents.

What to provide

  • a brief description of the situation and the stage of the case
  • the audit act, the tax assessment notice or procedural documents
  • existing calculations and primary documents

What you receive

An oral or written consultation, a draft list of questions for the expert and a list of documents that have to be collected.

Tax disputes

Where to start

Describe the substance of the case, its stage and the documents already available. The volume of documents and the complexity of the questions determine the timeframe and the terms of work — both are agreed before the study begins.

The materials on this site are informational and do not replace legal assistance from an attorney in a specific case.

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