Accounting expertise is a form of scientific research aiming at clarifying how certain financial and accounting situations are reflected in documents and in the technical operative and accounting records. This work of tracing back the reality of an economic, financial or tax operation must be performed by a person certified under the law.
The chartered accountant will have the task to check the records, accounts and supporting documents of a company in order to provide the parties concerned with data for a fair adjustment of the situation.
Depending on the purpose of the control, this can be:
LegalRequested by certain authorities to solve the cases under investigation, inquiry, trial (police department, prosecutor’s office, the court) and regulated by the Civil Procedure Law, Criminal Procedure Law and the special laws
ExtrajudicialRequested by natural or legal persons concerned, without there being a case, investigation, or trial file
Carried out based on service contract concluded with the beneficiary having requested the work
The object of the accounting expertise is the investigation, inquiry or trial case files. Its objectives are set out in the form of questions by the criminal investigation body or the court, questions that have to be answered to by the expert. Thus, the forensic accounting can validate or invalidate previous findings further to the financial control or other controls on contractual obligations, tax obligations, etc.