When to Retain the Services of a Forensic Accountant

By Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA

Not all marital dissolution cases require the services of a Forensic Accountant. However, many of the more complicated cases in this ever complex and changing area of law do. Some of the reasons to retain a Forensic Accountant are as follows:

• When unreported or underreported income is an issue
  
• When one or both of the spouses is self-employed
  
• When one of the spouses has separate property claims
  
• When temporary and permanent spousal and child support are an issue
  
• When a determination of the marital lifestyle is required
  
• When accounting for reimbursements, tracing, allocation, apportionment and characterization of assets is needed
  
• When a valuation of a business interest is required
  
• When determination of business, executive or professional goodwill is needed
  
• When there has been a commingling of funds (See v. See)
  
• When there are reimbursement claims for post-separation maintenance of community assets (Epstein)
  
• When the community has made payments on a separate property residence (Moore/Marsden)
  
• When an apportionment of community business is necessary (Pereira/Van Camp).