Case Studies
Expert forensic accounting insight from Jack Ross Chartered Accountants
Every forensic accounting instruction is different. The financial issues, the procedural context and the personalities involved vary from case to case. But certain patterns recur, and the approach we take - independent analysis, transparent methodology and court-ready reporting - applies consistently across all of them.
The case studies below are illustrative examples of the types of forensic accounting work our team undertakes. All names, industries and figures are fictitious. They demonstrate our analytical approach and the kinds of financial issues we address for illustration purposes only.
Our Case Studies
SJE: Unearthing Financial Discrepancies
Financial remedy proceedings - Form E analysis
Appointed as Single Joint Expert to review Form E disclosures in a financial remedy case. Detailed analysis of bank statements and business records revealed unexplained transactions and balance sheet anomalies that had not been flagged in the original disclosure. The resulting report shaped the financial settlement negotiations.
SJE: Disentangling Business Structures
Financial remedy proceedings - multi-entity valuation
A business operating through both a limited company and a partnership created a complex valuation challenge in matrimonial proceedings. We unpicked the inter-entity transactions, assessed each structure's financial characteristics separately and produced a valuation that the court could rely on for the asset schedule.
SJE: Supply Quality Disputes
Commercial litigation - loss quantification
A medium-sized supplier faced a contractual dispute with an international retail chain after goods failed to meet the agreed specification. We quantified the direct financial impact and modelled the longer-term losses, including reputational damage and lost future contracts. The report helped both parties reach a negotiated settlement without a contested trial.
SJE: Resolving Contractual Disputes
Commercial litigation - loss of profits
A sole-trader business failed after its primary supplier delivered goods that fell well below the contractual standard. We reconstructed the financial position before and after the supply deterioration, prepared a loss of profits report and a joint expert statement. The case settled out of court on terms informed by our analysis.
How We Approach Forensic Instructions
Our forensic work follows a consistent methodology regardless of whether we're acting as a Single Joint Expert under CPR Part 35 or FPR Part 25, or as a party-appointed expert. The steps vary in scope but the core process is the same.
It starts with scoping. Before we accept any instruction, we review the issues in dispute and the available documentation. This lets us give you a realistic fee estimate and timeline - not a vague range that expands once the work begins. If we think the instruction is outside our competence, we'll say so at this stage rather than halfway through the engagement.
Once instructed, we work from primary source documents: bank statements, management accounts, company filings, tax returns, contracts. We don't rely on summaries prepared by either party. Where disclosure is incomplete, we identify the gaps and provide specific document requests that solicitors can use in their Part 31 or Form E correspondence.
Every report complies with Practice Direction 35 (civil) or Practice Direction 25B (family), includes a statement of truth and sets out the methodology so it can be scrutinised by the opposing expert and the court. And because our managing partner is the named expert on every report, you're speaking to the person who did the work - not a junior who will hand you off when the case goes to trial.
For a full list of what we cover, see our services page. To discuss a specific instruction, get in touch with our Manchester team or call 0161 832 4451.
Key Takeaways from Our Case Work
- Form E disclosure is only as good as the scrutiny applied to it. In financial remedy cases, forensic review regularly uncovers transactions that initial disclosure missed or obscured.
- Multi-entity structures need expert unpicking. Where a business operates through a mix of companies, partnerships and trusts, the valuation requires careful analysis of inter-entity flows - not just a headline number.
- Loss quantification wins and loses commercial cases. Getting the "but for" analysis right - what would have happened absent the breach - is where forensic accountants add the most value in contract disputes.
- Early expert involvement saves costs. Instructing a forensic accountant at the pre-action or directions stage helps solicitors frame the right questions and avoid wasted disclosure.
Frequently Asked Questions
These case studies are illustrative examples based on the types of forensic accounting instructions our team handles. All names, industries, figures and locations are fictitious. They are intended to show the kinds of financial issues we work on and the analytical approach we take.
We accept forensic accounting instructions across family, civil and commercial proceedings. That includes financial remedy cases (Form E analysis, business valuations, income assessments), contractual disputes (loss of profits, breach of contract), fraud investigations and professional negligence quantum work. If your case involves a financial question that needs independent expert analysis, it's likely within our scope. If it isn't, we'll tell you at the scoping stage and recommend a suitable alternative.
Contact us by phone on 0161 832 4451 or through our contact page. We'll arrange an initial call to understand the case, assess what forensic input is needed and provide a fee estimate. In family proceedings, remember that court permission is required before instructing an expert under FPR Part 25.4 - we can help with the wording of the application if needed.
Yes, and a significant proportion of our work is as SJE. We're comfortable with the obligations that come with the role: independence from both parties, a duty to the court under CPR Part 35.3, and the requirement to answer questions from either side's solicitors. Two of the four case studies on this page are SJE appointments in financial remedy proceedings, and the other two are SJE roles in commercial disputes.