Disputes & Forensics
Reconstruct the financial record before drawing conclusions.
WSCA reconstructs incomplete, fragmented or inconsistent financial records to establish a reliable transaction trail and a clearer basis for analysis, dispute resolution or decision-making.
When reconstruction is needed
Reconstruction is relevant where books are incomplete, systems have changed, accounting schedules conflict, records are dispersed or the financial history must be understood from source documents.
Questions we help address
What transactions can be evidenced? Which balances can be reconciled? What remains uncertain? What period or account requires further work?
Records typically examined
Bank statements, ledgers, invoices, contracts, tax records, payroll data, email correspondence, system exports and supporting files.
Our approach
We build an orderly document population, map transactions, reconcile records across sources, identify gaps and produce clear schedules that explain the basis and limits of the reconstructed account.
What you receive
- Reconstructed transaction and account schedules
- Reconciliations to available source records
- Clear identification of unresolved gaps
- A usable foundation for investigation, claim analysis or expert work
Common complications
Missing bank data, informal payments, cash activity and duplicated records require careful treatment. Reconstruction does not replace missing evidence; it makes its impact visible.
What to prepare
Gather available records by entity and period, identify system changes and provide any known account mappings or previous reconciliations.
Related expertise
Financial Investigations · Shareholder & Partnership Disputes · Forensic Accounting
From an Actual Matter
When a USD 3 Million Trade Relationship Came Down to One Outstanding Balance
See how invoices, payments and credits across a cross-border trade relationship were reconstructed to isolate the balance that remained outstanding.
Bring the records into order
Discuss the period, available documents and decision the reconstruction needs to support.