When should we instruct a forensic accountant?

An early review is useful when disputed accounts, money flows or loss calculations could affect advice, negotiation or proceedings. We first establish the question and the records available.

What will we receive?

The agreed output may be reconciled schedules, a transaction trail, written findings or an expert report. We explain which form of work is appropriate before quoting.

Is forensic accounting the same as expert witness work?

No. Financial analysis may be commissioned for advice or an investigation. If independent opinion is needed as expert evidence in civil proceedings, the instruction and report must meet the relevant CPR Part 35 requirements.

What records should we send?

Start with the issue you need resolved and the records you already have, such as accounts, bank statements, ledgers or prior reports. We will identify any further documents needed after the initial discussion.

Can you review another accountant’s analysis?

Yes. We can examine the source records, assumptions and calculations behind an existing analysis and explain where the evidence supports or challenges it.

How do the free consultation and fixed fees work?

The first one-hour consultation is free. We use it to understand the matter and available records. If the work is suitable, we agree a fixed fee before paid analysis begins. Fees start from £1,250; the quoted amount depends on the agreed scope.

Forensic accounting

Forensic accounting
for disputes and investigations.

We reconcile disputed accounts, trace transactions and test financial calculations against source records so the question can be answered on evidence.

Financial ReconstructionDisputed RecordsIndependent ReportsEngland & Wales

Credentials

Why solicitors instruct Key Ledgers.

Independent forensic accounting and financial analysis. Where instructed to give expert evidence in civil proceedings, our primary duty is to the court.

150+Expert Witness Instructions

20+Years in Practice

FCCAFellow of ACCA

CPR 35Expert Evidence

How We Work

How does Key Ledgers approach forensic accounting?

Define the financial issue

We establish the transactions, balances or calculations in dispute and identify the records needed to examine them.

Reconstruct the position

We reconcile source records, trace relevant entries and distinguish documented findings from gaps or assumptions.

Report the findings

We present the method, evidence and conclusions in a form suited to the agreed instruction.

Why Key Ledgers

What makes the
critical difference.

A dispute or investigation may depend on records that are incomplete, inconsistent or interpreted differently by the parties. We establish the financial question first, then identify the source records needed to answer it.

Disputed Records

We reconcile ledgers to the underlying bank and transaction records, identifying where a reported balance cannot be supported.

Multi-Entity Reconstruction

Bharat Varsani has given evidence in High Court proceedings involving disputed inter-company balances across a property group.

Review of Opposing Analysis

We test another accountant's or receiver's schedules against the available evidence and explain material differences.

FCCA and Registered Auditor

Bharat Varsani is a Fellow of ACCA and a registered auditor. His forensic profile sets out his professional background.

Read Bharat's forensic profile

Expert Witness Experience

He has received more than 150 expert witness instructions involving business interruption and loss quantification, and has given evidence in High Court proceedings.

Agreed Scope and Fee

We use the free first hour to understand the issue, then quote a fixed fee before paid work begins.

Who We Work With

Who instructs us for forensic accounting?

Dispute Solicitors

Financial records need independent examination in civil or commercial proceedings.

Counsel

Complex financial evidence needs to be understood and tested.

Businesses

An internal or external dispute turns on accounting records.

Professional Advisers

A second independent view is needed on existing financial analysis.

What You Receive

Clear findings for the agreed instruction.

Depending on the instruction, the work may include reconciled schedules, a transaction chronology, a written analysis or an expert report. The scope is agreed before work starts.

Reconciled financial schedules
Relevant entries and balances linked to the available source records.
Transaction analysis
A clear account of the money flows and the evidence supporting them.
Written findings
The conclusions, method and remaining evidence gaps set out for the agreed purpose.

Illustrative scenario

Example, not a client case

A typical financial question

The accounting records of two connected companies show disputed loan balances. An independent review can reconcile the ledgers to bank records and explain where the positions diverge.

Scope and findings depend on the available evidence

What do the underlying records actually show?

Common Questions

Frequently asked questions about forensic accounting.

An early review is useful when disputed accounts, money flows or loss calculations could affect advice, negotiation or proceedings. We first establish the question and the records available.
The agreed output may be reconciled schedules, a transaction trail, written findings or an expert report. We explain which form of work is appropriate before quoting.
No. Financial analysis may be commissioned for advice or an investigation. If independent opinion is needed as expert evidence in civil proceedings, the instruction and report must meet the relevant CPR Part 35 requirements.
Start with the issue you need resolved and the records you already have, such as accounts, bank statements, ledgers or prior reports. We will identify any further documents needed after the initial discussion.
Yes. We can examine the source records, assumptions and calculations behind an existing analysis and explain where the evidence supports or challenges it.
The first one-hour consultation is free. We use it to understand the matter and available records. If the work is suitable, we agree a fixed fee before paid analysis begins. Fees start from £1,250; the quoted amount depends on the agreed scope.