Forensic Accounting and Disputes

Companies, investors, directors, boards and legal advisors worldwide call on us for their complex accounting and reporting issues. We provide forensic accounting and expert services in relation to concerns of fraud, bribery, corruption, money laundering and other forms of financial misconduct. Our forensic evidence is regularly used to support both criminal and civil recovery proceedings, as well as disclosures to regulators and law enforcement agencies around the globe.

We provide credible, robust analysis and testimony for a wide range of matters:

• Fraud and complex accounting and financial investigations
• Audit and special committee investigations
• Financial statement misstatements, inadequate disclosures and restatements
• Independent internal controls review and fraud risk assessment
• Accountant and auditor liability claims
• Technical accounting services
• Ponzi schemes, embezzlement and kickbacks
• Receiver, trustee and independent monitorship services

Through the reconstruction of event timelines, detailed analysis of transactions and relationship mapping, we identify conflicts of interest, governmental nexus and the ultimate beneficiaries of transactions in a forensically sound manner. We invest heavily in technology, including computer forensic, data mining and analytical tools, allowing us to delve deeper and faster for reliable, cost-effective and timely results.

We conduct our investigations against exacting evidentiary standards so that our findings may be confidently used in support of civil and criminal legal actions. Kroll does not provide traditional accounting and tax services, allowing us to bring a high level of independence and objectivity to our forensic accounting assignments—qualities which are often influential and compelling in the eyes of regulatory or law enforcement agencies.

GAAP/GAAS 

Kroll’s team includes experts in U.S. Generally Accepted Auditing Standards (GAAS), UK Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), both in and out of contentious situations.

Our professionals both consult and testify in a wide range of disputes arising from complex accounting and reporting issues. The quality of management’s financial statements and its audit are critical to any successful business. Our independent consultants review a company’s financial statements to ensure they are in compliance with U.S. GAAP or IFRS. We also review the auditor’s performance in accordance with U.S. Generally Accepted Auditing Standards. Our team has credentialed and experienced industry experts that help our clients address and resolve critical, complex accounting and auditing matters quickly and discreetly.

In complex securities litigation, Kroll’s experienced teams offer consulting and expert testimony. Our people’s industry experience, regulatory expertise and technical skills play a critical role in determining the outcomes of important high stakes litigations. We help law firms, public corporations, nonprofits, governmental agencies, privately held businesses and individuals identify the facts and proceed with recoveries.