We operate as Technical Assistants aiming to substantiate the information demanded, showing the truth of the facts in an impartial and worthy of faith way.

Civil Forensic Accounting Expert’s Examination

The Expert’s Examination intends to substantiate the information demanded, showing the truth of the facts in an impartial and worthy of faith way, becoming an evidence so that the relevant Judge may resolve on the issues proposed.

Specific subject-matters of the Accounting Expert’s Examination are the following:

  • Objectivity – it is characterized by the action of the expert not in deviation from the matter that gave rise to the issue;

  • Accuracy – it consists of providing relevant and appropriate answers to the questions formulated or purposes proposed;

  • Clarity - it can be seen in the use in its opinion of a language accessible to those who will make use of its work, although it may retain the technological and scientific terminology in its reports;

  • Loyalty – it is characterized by not being influenced by third parties, nor by reports that have not materiality and competent consistence;

  • Brevity – it comprises to avoid a wordy way of expression and to give an opinion that can easily facilitate decisions;

  • Unequivocal reliability based on materiality – it consists of the accountant’s report being supported by unequivocal elements valid legally and technologically;

  • Full satisfaction of the purpose – it is exactly the result of the work being consistent to the reasons that gave rise to it.

Forensic Accounting Expert’s Examination

The Forensic Accounting Expert’s Examination is that designed to serve as an evidence, clarifying the Judge on matters in litigation that deserve his judgment, aiming facts related to the assets of companies or individuals.

For the performance of the Accounting Expert’s Examination, we use a set of technical procedures, as: research, diligence, data collection, analysis, calculation, by means of exam, inspection, questioning, investigation, arbitration, measurement, assessment and certification.

The manifestation of the accountant on the facts duly determined shall be made by means of the Expert’s Report that as technical evidence shall serve to compensate the shortcomings of the court regarding the scientific and technical knowledge.

The completion of the Accounting Expert’s Examination is expressed in a report, clarifying the controversies. The Forensic Accountant is solely responsible for the preparation and drafting of the expert’s report, which must be produced in a clear and objective manner, exposing the essence of the subject-matter of the expert’s examination, the criteria adopted and the conclusions.

The Expert must necessarily be professionally qualified to perform the expert’s examination because his interpretation of an accounting fact will enable the discovery of truth.

It is the search of the real truth coming from the efficient and effective performance of the expert accountant in records, accounting documents, internal controls of the entity and any other material elements made available by the parties or obtained from third parties in order to promote the closest possible formal truth to the reality studied and identified in the work field.

Extrajudicial Accounting
Expert’s Examination

Preliminary studies on the initial step of the processes - complaint - with preparation of calculations aiming to obtain the liability of the company in the event of full merits of the portions claimed, and in the event of a settlement, the formulation of a reasonable proposal to the attainment.

Preparation of estimated calculation observing the procedural stage (fact-finding process and judgment or sentence).

Advisory aiming the formulation of pertinent subjects to the accounting staff, as well as the analysis of fact-finding process expert’s reports having founded manifestations on the subject giving rise to disagreements both due to criteria and responses provided by the expert of the court and /or assistant technician.

Brief of the works:

  • Performance of revision calculations;

  • Performance of estimated calculation observing the procedural stage (fact-finding process and judgment or sentence);

  • Performance of calculations for the settlement of a judgment;

  • Impugnation of the calculations for the the settlement of a judgment;

Actions with major demands:

  • Determination of possessions;

  • Payment allocation;

  • Compensation of credits;

  • Termination of a company;

  • Delivery of books and documents;

  • Review of agreements of Commercial and Rural Mortgage Certificates;

  • Review of interests on Checking Account and Overdraft-Secured Check;

  • Review of agreements of Credit Card;

  • Goodwill;

  • Damages;;

  • Loss of profit;

  • Accountability;

  • Loans and Financings;

  • Review of Lease agreements;

  • Monetary Restatements;

  • Removal of partners.

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