Service
Forensic Accounting Expert Witness for Construction and Engineering Disputes
Independent analysis of the financial records behind a construction dispute — actual costs, overheads, profits and losses — for arbitration across the GCC and proceedings in the DIFC Courts, ADGM Courts, QICDRC and BICC.
- DIAC
- arbitrateAD
- SCCA
- QICCA
- BCDR
- DIFC Courts
- ADGM Courts
- QICDRC
- BICC
Many construction claims ultimately depend on the accounts. What did the contractor actually spend? What were its head office overheads, and how much should be attributed to this project? What profit did it lose? Were costs on a reimbursable contract properly incurred? Do the ledgers support the claim, or contradict it?
Those are accounting questions as much as construction questions. A quantity surveyor values the work; a forensic accountant examines the books — the cost ledgers, management accounts, audited financial statements and supporting documents — to establish what the financial records really show.
We provide forensic accounting evidence focused on construction and engineering disputes, working alongside quantum and delay experts so the financial evidence and the construction evidence tell the same story. We act across the UAE, Saudi Arabia, Qatar, Kuwait, Bahrain and Oman.
What a forensic accounting expert witness does
A forensic accounting expert is a qualified accountant who gives independent opinion evidence on financial matters in dispute. In construction disputes, that means:
- Verifying costs — tracing claimed costs from the claim back to the ledgers, invoices, payroll and bank records.
- Testing the accounting — how costs were recorded and allocated between projects, and whether the systems are reliable.
- Analysing overheads and profit — head office overheads, historic profitability and the evidence for any lost profit or lost opportunity.
- Quantifying financial loss — financing costs, cash-flow effects and business losses, by reference to the financial records.
- Investigating irregularities — where there are concerns about overbilling, duplicate claims or inappropriate cost allocation.
“Our overriding duty is to the tribunal or court, not to the party who appoints us.”
Forensic accounting issues we advise on
Actual cost verification
Testing the contractor's claimed costs against its job cost ledgers and source documents.
Head office overheads
Analysis of overhead recovery claims, including the financial evidence needed to support formula-based approaches.
Loss of profit and opportunity
Whether the contractor or employer lost profit or opportunity, and how much, by reference to historic performance and market evidence.
Reimbursable and cost-plus contracts
Audits of costs claimed under cost-reimbursable, target-cost and cost-plus contracts, including allowable and disallowable costs.
Financing costs and interest
Financing charges and cash-flow effects of delayed payment or delayed completion, by reference to actual borrowing and funding records.
Joint venture and consortium accounts
Disputes between joint venture partners over contributions, costs and profit shares.
Employer and developer losses
Lost rental income, delayed revenues and business interruption caused by late completion or defects.
Overbilling and irregularities
Investigation of duplicate claims, inflated invoices and inappropriate cost allocation between projects.
Insurance claims
Financial analysis of construction-related insurance claims, including contractors' all-risks and delay in start-up claims.
Forensic accounting and quantum: working together
Quantum experts and forensic accountants answer different questions about the same money. The quantum expert asks what the work and the delay were worth under the contract; the forensic accountant asks what the financial records show was actually spent, earned and lost.
When the two are coordinated, the tribunal gets a valuation grounded in both the contract and the books. When they are not, gaps between them become points for cross-examination.
RelatedQuantum Expert Witness →Final Account Expert →Disruption Expert Witness →
How an engagement works
- 1
Conflict check and initial call
A short, confidential conversation about the dispute, the financial issues and the timetable. We complete a conflict check before receiving any documents.
- 2
Scope and letter of instruction
We agree the financial questions to be answered, the records required, and the programme and fee basis.
- 3
Records request and review
We identify the accounting records needed — ledgers, management accounts, audited statements, payroll and bank records — and review them.
- 4
Analysis
Testing, tracing and analysis of the financial data, with sensitivity testing of key assumptions.
- 5
Expert report
An independent report setting out our findings, our methodology and the alternative figures on each party's case.
- 6
Joint meetings and the hearing
Meetings with the opposing expert, a joint statement 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
- Oil and gas
- Industrial and process
Who we work with
For lawyers and in-house counsel
Financial claims that are not grounded in the books are vulnerable. We identify early what records are needed, test whether they support the claim, and give evidence that will stand up to scrutiny of the numbers behind the numbers.
Discuss an instructionFinancial claims that are not grounded in the books are vulnerable. We identify early what records are needed, test whether they support the claim, and give evidence that will stand up to scrutiny of the numbers behind the numbers.
Discuss an instructionWhat you receive
- An early, candid view of what the financial records support
- A targeted records request focused on the issues that matter
- A clear, independent expert report with transparent methodology
- Alternative figures on each party's case
- A joint statement with the opposing expert that narrows the issues
- Clear, consistent oral evidence under cross-examination
Frequently asked questions
Need a forensic accounting expert witness?
Tell us about the dispute, the financial issues, the forum and the timetable. We'll complete a conflict check and come back to you promptly.
Discuss an instructionPlease do not send confidential documents until a conflict check has been completed.