Forensic Accounting

Purpose-defined examination

We establish the financial question, records, and transactions under examination before setting the procedures.

Audit and reconciliation

Reconciliations, recalculations, and transaction tracing are applied as required by the written scope.

Documented findings

In an agreed-upon procedures engagement, the report sets out work performed and factual findings without an assurance opinion.

Clear professional boundaries

We do not determine legal liability, intent, or criminal characterisation; such matters remain with relevant specialists and authorities.

Financial Difference & Irregularity Examination

We examine entries, balances, invoices, supporting records, and identified transactions to establish verifiable differences or exceptions within written scope.

• Audit and reconciliation of ledgers, records, and supporting documents
• Recalculation of balances and differences under examination
• Documentation of verifiable financial exceptions and findings
• Analysis schedules and a purpose-defined report under the engagement basis

Funds & Transfer Tracing

We analyse incoming and outgoing flows, transfer classifications, and links to accounts, records, and identified beneficiaries within available data.

• Reconciliation of transfers to bank statements and supporting records
• Analysis of movement sequence, dates, values, and parties
• Funds-flow schedules and reviewable reconciliation tables
• Documentation of data boundaries and access limitations where present

AML Indicator & Financial Fraud Examination

We examine defined patterns, transactions, or flows that appear inconsistent with available records and documents, reporting objective financial indicators within scope.

• Analysis of transaction timing, repetition, and apparent economic substance
• Linkage of transactions to invoices, contracts, and available documents
• Data-supported schedules of financial indicators and exceptions
• Legal characterisation, reporting, and sanctions remain with competent authorities

Fees, Commissions & Financial-Effect Quantification

We calculate differences and financial effects from outgoing flows, fees, commissions, and associated tax where included in scope and supported by records.

• Recalculation using stated inputs, methodology, and assumptions
• Analysis of fees, commissions, and transaction costs
• Tax-effect review where expressly included in the scope
• Reviewable schedules that identify data used and limitations

Financial Dispute & Claim Analysis

We analyse partner accounts, obligations, claims, and financial movements in a defined commercial or contractual relationship.

• Reconciliation of claims to ledgers, contracts, and supporting records
• Analysis of balances, movements, and differences under examination
• Recalculation of specified amounts on an agreed basis
• Purpose-defined financial analysis without determining parties’ rights

Financial Examination of Contracts & Projects

We examine selected financial contract terms, invoices, costs, claims, payment certificates, and completion information within written scope and available records.

• Reconciliation of invoices and payment certificates to contracts and support
• Analysis of costs, pricing, and claims with financial effect
• Recalculation of selected values and comparison of periods or completion stages
• Purpose-defined financial schedules without guaranteed claim acceptance or settlement

Electronic Financial Incident Examination

We link bank activity, general ledger records, reconciliations, and client-provided approval or access records to establish an incident’s financial sequence.

• Financial timeline of the transactions and movements under examination
• Reconciliation of transactions to approvals, records, and documents available
• Beneficiary analysis, differences, and relevant control-gap observations
• No penetration testing, digital forensics, or accusations of individual collusion

Financial Information for Estate Matters

We compile and analyse financial information, balances, and records within engagement scope; the work does not determine heirs, Sharia shares, or legal issues.

• Compilation of assets and liabilities shown in supplied records and documents
• Audit and reconciliation of balances, movements, and records available
• Coordination with independent specialists where work outside the accounting scope is needed
• A purpose-defined financial report for identified users

Define the Financial Question

We establish the financial matter, purpose, intended users, and records and data available before proposing the work path.

Assess and Accept the Engagement

We assess scope suitability, resources, independence, and the ability to obtain sufficient evidence. This determines whether agreed-upon procedures or another path is appropriate.

Examine, Audit & Reconcile

We apply appropriate procedures, including reconciliation, recalculation, funds tracing, and document analysis, and document work and findings within scope.

Issue the Appropriate Deliverable

For agreed-upon procedures, the report presents factual findings without an assurance opinion. A technical expert report is issued only under the appointment basis and applicable professional and legal requirements.

Independence & Engagement Design

We consider independence and establish the purpose, intended users, procedures, and work limits before starting, selecting the professional path appropriate to the matter.

Purpose-Defined Reporting

We organise deliverables around the financial question and records available, considering relevant contractual or regulatory requirements.

Reviewable Financial Examination

We connect reconciliations, tracing, recalculation, and analysis to available evidence and identify material limits on the work.

Professional Confidentiality

We handle sensitive information under professional confidentiality requirements and agreed engagement access controls.