Divorce and matrimonial proceedings

What does a forensic accountant do in divorce proceedings?  Due to the inherent nature of divorce, it is common for one or both of the parties involved in matrimonial disputes to be distrusting of the information disclosed by the other.  Engaging a NIFA member in either an advisory or expert capacity to assist one or both parties to consider the validity and reliability of the information disclosed can help to alleviate this distrust and ultimately help the parties to reach a financial divorce settlement.

When is a NIFA member needed?

NIFA members are experienced in advising on the financial aspects of matrimonial disputes.  NIFA members are regularly engaged to assist with the following matters:

  • Form E compilation and/or review
  • Divorce business valuation
  • Assessment of the liquidity of business assets
  • Assessment of historic and future sustainable income
  • Advice on the tax implications of asset splitting
  • Asset tracing and other fact finding exercises
  • Quantification of losses in connection with enforcement of financial orders
  • Duxbury calculations
  • Affidavit of means (Eire)

NIFA members have undertaken work to assist one or both parties during the divorce process as well as after the parties have reached a financial divorce settlement in circumstances where one or both parties have not acted in accordance with the terms of a financial order or are seeking amendments to a financial order.

Who appoints a NIFA member?

NIFA members are experienced in acting for either the application or respondent or both parties in divorce and other matrimonial proceedings.  NIFA members are appointed either in an advisory capacity by one party or as independent expert (usually as single joint expert acting on behalf of both parties).

As well as the traditional court approach to reaching a financial divorce settlement, NIFA members are experienced in working with parties who have chosen to adopt the collaborative approach to managing their divorce.

Where NIFA members are appointed by one party, we work closely with the instructing solicitors and/or directly with the instructing party to understand the key issues and areas of concern and provide advice and assistance as required at various stages throughout the divorce process.

Where NIFA members are appointed as single joint expert, commonly in divorce business valuations and assessment of liquidity and future sustainable income, we work with the instructing solicitors and directly with the parties as required in an objective manner and are experienced in maintaining the required level of independence from both parties.

Why appoint a NIFA member?

NIFA members understand and appreciate the sensitive nature of divorce and other matrimonial disputes and are experienced in working in accordance with the requirements of the Family Procedure Rules and preparing expert reports and similar output for use in court proceedings.

NIFA members are experienced in providing the parties with clarity over the financial aspects of their divorce and, with backgrounds in accountancy practice, have a broad range of practical experience across a number of industries and business types such that we are well placed to identify practical solutions where needed.

NIFA members work with the instructing party (or parties) and their legal advisors as required in divorce proceedings to ensure that the advice delivered is fit for purpose and provides the party with a cost effective means of obtaining confidence and comfort over the financial information disclosed by the other party, which can lead to the parties reaching a financial divorce settlement more quickly and efficiently.

Review of SJE report

Single Joint Expert

Divorce and Matrimonial Matters


Review of SJE report valuing a well-known local retailer at £3 million.

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Follow up SJE valuation of Electrical Contractor business in the SE

Single Joint Expert

Valuations, Divorce and Matrimonial Matters

Services and Consultancy

Long running matrimonial case involving a valuation of an electrical contractor company operating in the SE of England. Value has fallen slightly compared to valuation 2 years ago.

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Shadow Expert Assessment of need for SJE

Party appointed expert

Valuations, Divorce and Matrimonial Matters

Real Estate and Property

Shadow Expert asked to review husband's financial dealings and association with three limited companies to assess whether it would be advisable to request the court to appoint an SJE to value the said businesses.

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