Service
Final Account Expert for Construction Final Account Disputes
Independent reconstruction and review of construction final accounts — so both sides can see, line by line, what is agreed, what is disputed and what is actually owed.
- DIAC
- arbitrateAD
- SCCA
- QICCA
- BCDR
- DIFC Courts
- ADGM Courts
- QICDRC
- BICC
The final account is where every unresolved issue on a project comes home. Remeasurement, variations, provisional sums, dayworks, claims, contra-charges, liquidated damages, retention and advance payment recovery all have to be reconciled into a single figure. When the parties' figures are far apart, the gap can run into tens or hundreds of millions.
Final account disputes are often less about any one big issue than about hundreds of smaller ones, each with its own records and arguments. Without a disciplined, transparent reconciliation, the parties talk past each other and the tribunal is left with two irreconcilable totals.
We bring order to final accounts. We reconstruct the account from the contract and the records, reconcile the parties' positions item by item, and give an independent opinion on the sum properly due. We act on building, infrastructure and energy projects across the UAE, Saudi Arabia, Qatar, Kuwait, Bahrain and Oman.
What a final account expert does
A final account expert is a quantity surveyor who gives independent opinion evidence on the value of a contract's final account. That means:
- Building the framework — establishing the contract sum, the pricing documents and the valuation rules the contract sets.
- Reconciling the positions — setting the parties' figures side by side, item by item, so the differences are visible.
- Valuing each item — measurement, variations, provisional sums, dayworks and adjustments, by reference to the contract and the records.
- Accounting for deductions — contra-charges, set-offs, liquidated damages, retention and advance payment recovery, as quantified items.
- Agreeing figures — agreeing values "as figures" with the opposing expert, so the tribunal needs to decide only the questions of principle.
“Our overriding duty is to the tribunal or court, not to the party who appoints us.”
Final account issues we advise on
Measurement and remeasurement
Remeasurement of quantities on remeasurable contracts, and disputes over measurement rules and quantities on lump-sum contracts.
Variations
Valuation of agreed, instructed and disputed variations within the final account.
Provisional sums and prime cost items
Expenditure of provisional sums and adjustment of prime cost items, including attendances and profit.
Dayworks
Validity and valuation of daywork records.
Contra-charges and set-off
Back-charges for defects, cleaning, damage and other employer costs deducted from the account.
Payment certificates and reconciliation
Reconciliation of interim payment certificates, payments made and the cumulative value of work.
Retention and advance payments
Release of retention and recovery of advance payments in the final account.
Statement at completion and final statement
Review of the contractor's end-of-project statements and the engineer's response, under FIDIC and bespoke contracts.
Subcontract final accounts
Subcontract and supply-chain final accounts, including back-to-back valuation with the main contract.
Final accounts after termination
Valuation of the account where the contract was terminated before completion.
Final account and quantum: how they fit
A final account brings together the value of the work as built and the outcome of time-related and other claims. Some of those items — prolongation, disruption, loss and expense — need their own expert analysis before they can be included.
We make sure the final account and the claims analysis use consistent figures and do not overlap, so the tribunal sees one coherent account of what is owed.
RelatedQuantum Expert Witness →Quantity Surveyor Reports →Construction Claims Expert →
How an engagement works
- 1
Conflict check and initial call
A short, confidential conversation about the project, the account and the timetable. We complete a conflict check before receiving any documents.
- 2
Scope and letter of instruction
We agree the questions to be answered, the documents required, and the programme and fee basis.
- 3
Records review and reconstruction
We review the contract, pricing documents, measurement records, variation records and payment history, and reconstruct the account.
- 4
Reconciliation schedule
A schedule setting out each item, each party's value and our assessment — the working document for the rest of the dispute.
- 5
Expert report
An independent report with our opinion on the value of each item and the sum due, with alternatives where questions of principle are in dispute.
- 6
Joint meetings and the hearing
Meetings with the opposing expert to agree figures, a joint schedule and oral evidence at the hearing.
Independence and professional standards
Our evidence is prepared to meet the expectations tribunals and courts place on experts in the region, including:
- the IBA Rules on the Taking of Evidence in International Arbitration (2020), where adopted;
- the CIArb Protocol for the Use of Party-Appointed Expert Witnesses in International Arbitration;
- the procedural rules of the relevant arbitral institution, such as the DIAC 2022 Arbitration Rules; and
- the expert evidence requirements of the DIFC Courts, ADGM Courts, QICDRC and BICC.
Every report includes a declaration of independence and a statement of the expert's duty to the tribunal or court.
Where we act
Arbitration
Institutional and ad hoc arbitrations across the GCC, including DIAC (Dubai), arbitrateAD (Abu Dhabi), SCCA (Saudi Arabia), QICCA (Qatar), BCDR (Bahrain), KCAC (Kuwait) and OAC (Oman), as well as ICC and other international rules with a GCC seat or GCC project.
Offshore courts
DIFC Courts (including the Technology and Construction Division), ADGM Courts, the Qatar International Court and Dispute Resolution Centre, and the Bahrain International Commercial Court.
Where we act: independent expert witness services in arbitration across the GCC and in the DIFC Courts, ADGM Courts, QICDRC and BICC. We do not provide expert evidence in onshore court proceedings.
View all GCC locationsSectors
- Building and real estate
- Hospitality and mixed use
- Infrastructure and transport
- Rail and metro
- Aviation
- Energy and utilities
- Renewable energy
- Water and wastewater
- Oil and gas
- Industrial and process
Who we work with
For lawyers and in-house counsel
Final account disputes generate volume. We build a reconciliation that makes the issues visible, separate questions of principle from questions of figures, and give evidence the tribunal can apply whichever way it decides the principles.
Discuss a final accountFinal account disputes generate volume. We build a reconciliation that makes the issues visible, separate questions of principle from questions of figures, and give evidence the tribunal can apply whichever way it decides the principles.
Discuss a final accountWhat you receive
- An early, candid view of the realistic value of the final account
- An item-by-item reconciliation schedule
- A clear, independent expert report with alternatives on disputed principles
- Figures agreed "as figures" with the opposing expert wherever possible
- Clear, consistent oral evidence under cross-examination
Frequently asked questions
Need a final account expert?
Tell us about the project, the account, the forum and the timetable. We'll complete a conflict check and come back to you promptly.
Discuss a final accountPlease do not send confidential documents until a conflict check has been completed.