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21 June 2024 / Rakesh Kapila
Issue: 8076 / Categories: Features , Profession , Expert Witness , Commercial
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Checks & balances in business disputes

Rakesh Kapila explains why & how expert accountants should check the reliability of evidence in disputes involving businesses
  • Offers advice on ensuring evidence is reliable and, where possible, corroborated.

One of the key aspects of the work undertaken by forensic accountants in relation to disputes involving businesses is the availability of evidence that is reliable. Expert accountants therefore need to ensure that any conclusions reached for the purposes of negotiation and court or other proceedings are supported by information that has been subject to sufficient scrutiny. The reliability of evidence is important irrespective of whether the expert is instructed on behalf of the claimant or the defendant.

This article covers aspects of some of the key ‘corroborative’ information sought by forensic accountants instructed to consider the workings of businesses. Such instructions may arise in various types of disputes, including loss of profits cases, family law cases where one or both parties are integral to a business, contractual disputes and personal injury cases involving the loss of earnings relating

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