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The Accounting Witness Expert report and Areas of Work
Role of the Accounting Expert
The role played by the expert in supporting the judiciary and litigants is significant. The fairness of the court is reflected in the expert’s opinion on disputes arising between individuals, companies, and organizations, in various levels and types of litigation. Therefore, it is essential for the expert’s opinion to be clear and based on facts that are relevant to the court’s justice in formulating its judgment.
Disputes that require accounting expertise fall within areas such as business partnerships, claims, debts, and other financial conflicts involving two or more parties. We pride ourselves on our unique ability to navigate these commercial disputes and present them clearly to the court. This includes proving or disproving partnerships among parties in hidden joint ventures, as well as assessing the actions of the disputing parties that could either lead to the success or failure of a partnership, among many other complexities that need to be clarified properly for the court’s justice, relying on sound expert work.
Embezzlement Cases
This involves reviewing the accounting records of the company and related parties, gathering available evidence to estimate the embezzled amount based on tangible evidence. The company’s accounting records serve as a starting point and may constitute 10% of the evidence.
Labor Cases
Calculating labor rights according to labor law or the terms of the employment contract, as well as considering any commissions for the employee. This includes discrepancies in overtime pay compared to the employment contract.
Bank Cases
Calculating profits and interest according to the instructions of the central bank and the loan and financing agreement, rather than unjust banks calculate. Verifying the repayment of installments and ensuring there are no discrepancies in the payment statements.
Commercial Disputes Between Suppliers and Importers
Disputes may arise due to disagreements over the outstanding balance owed by one party or denial of the commercial relationship, claims of payment for certain installments, and discrepancies between purchase orders and the received goods or services and their quality. This requires the expert to investigate and review all documents and facts.
Disputes Between Partners
The expert is consulted to clarify whether there is abuse of power regarding contracts or inequity due to awarding certain works to companies related to one partner without the consent of the other parties, impacting their profits and interests. This includes demonstrating the existence of actual profits despite recording losses in the accounting books to avoid profit distribution, benefiting some partners at the expense of others, among other reasons.
Partnership Verification Cases
These arise when a partnership is formed between multiple parties, but the business is registered under the sole proprietorship of one party while neglecting the others. When the sole proprietor exploits the legal form and monopolizes the profits, it requires the presence of an accounting expert to verify the existence of partners and calculate their rights to profits, assess their shares, or request the conversion of the sole proprietorship into a company by law, based on the findings of the expert and the judge’s assurance.