Forensic accounting built around evidence.

When forensic accounting is needed

Forensic accounting is useful when financial information is contested, fragmented or difficult to interpret in a commercial or legal context. It can assist in disputes, internal concerns, shareholder matters, commission claims, suspected irregularities and the reconstruction of transactions or accounts.

Questions we help address

• What do the accounting records and underlying documents actually show?
• Can transactions, balances or payment flows be independently reconstructed?
• Where do the records conflict, and what evidence would resolve the conflict?
• Which calculations are supportable, and which rely on untested assumptions?
• What can the accounting evidence establish—and what remains outside its scope?

Evidence typically reviewed

Work may involve accounting system exports, ledgers, bank statements, payment evidence, invoices, contracts, emails, payroll records, management accounts, audited financial statements, shareholder documents, source files and transactional correspondence.

Our methodology

We first define the question and relevant period. We then establish a chronology, preserve the link between source records and conclusions, reconcile material data, test explanations against the documentary record and present calculations with transparent assumptions. The work is calibrated to the decision required, not a generic checklist.

What the client receives

• A clear explanation of the financial evidence and chronology
• Reconciliations, transaction analysis and documented calculations
• Identification of gaps, inconsistencies and limitations
• Forensic accounting analysis suitable for legal, commercial or internal decision-making
• Support for expert accounting reports where the assignment requires it

Common complications

Common obstacles include missing records, inconsistent ledgers, cash transactions, informal arrangements, changing assumptions, incomplete accounting-system access and documents produced without supporting source data. These issues do not automatically prevent analysis; they define the scope, evidence risk and limits of any conclusion.

Before you contact WSCA

Identify the decision or dispute, relevant entities, period, key transactions, available records and the question you need answered. Do not alter original files or create retrospective summaries in place of source material; preserve what exists and explain what is missing.