Instructing a Matrimonial Forensic Accountant: What Family Solicitors Should Know

Instructing the right matrimonial forensic accountant can materially affect the trajectory of financial remedy proceedings. The expert's methodology, independence, and ability to communicate complex financial analysis to the family court are often as important as the underlying numbers.

Choosing the right expert

Look for a chartered accountant with specific family forensic experience, not general audit practice. ICAEW Forensic Accreditation, membership of the Academy of Experts, and a track record in FPR Part 25 proceedings are useful indicators.

Confirm the expert has experience in your specific issues: matrimonial business valuation, hidden asset investigation, or Schedule 1 income analysis require different expertise. Ask whether a senior practitioner will lead the engagement and whether SJE appointments are accepted.

The letter of instruction

A clear letter of instruction should set out the proceedings, the issues for the expert, documents provided, the FPR Part 25 framework, and the timetable. Avoid framing questions to elicit a particular conclusion. The expert's duty is to the court.

For joint instructions, both parties should agree the letter before substantive work begins. Disputes over scope at the draft report stage are costly and avoidable.

Party-appointed vs single joint expert

A party-appointed expert owes a duty to the court notwithstanding. An SJE under FPR 25.11 is jointly instructed and must demonstrate independence throughout. SJE appointments are common in financial remedy where both parties accept that a single valuation or income analysis is appropriate.

Two party experts may be necessary where methodological positions are fundamentally opposed. Consider whether a joint expert meeting before FDR can narrow issues.

Working effectively with your expert

Provide complete financial documentation early, including Form E, business accounts, and bank statements. If non-disclosure is suspected, ask whether a preliminary investigation under privilege is appropriate before formal expert appointment.

If the expert's preliminary view may be adverse, you need to know promptly. Reputable experts will advise at an early stage.