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Forensic Accounting Case Study

THE HUSBAND – Appointment as second expert following disagreement regarding opinion of Single Joint Expert (‘SJE’)

Following the receipt of the Single Joint Expert’s report for the purposes of divorce proceedings, valuing a chain of retail outlets; it was the view of the owner of the company that these had been significantly over valued by the SJE, at in the region of £2 million. His instructing solicitors approached Quantis in order to obtain a preliminary view as to the valuation of the company. It was our view that this was in the region of £850,000.


The Court was approached with a view to gaining our appointment as second experts. This was agreed on the understanding that we and the SJE should meet prior to the hearing. We prepared an expert valuation report at short notice, maintaining the view that the value was in the region of £850,000, despite further consideration by the SJE that his original valuation was correct.

A meeting of experts took place and agreement was reached that the value was in the region of £930,000 – a reduction on the SJE’s original value by over £1 million.