A forensic accounting examination is a review of accounting, tax and reporting records that answers questions put by a court or a party to a dispute. Key Solutions prepares the financial side: pre-trial analysis, expert questions, evidence and an opinion review.
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In short
- When you need it: a debt or damages claim, an appeal against a tax audit report, a shortage, or a shareholder dispute.
- What you get: calculations referenced to documents, questions for the expert, an organised evidence bundle and a review of the other side's opinion.
- Timing: in our experience, pre-trial analysis takes 2–4 weeks after we receive the documents, and a review of an opinion takes 1–2 weeks.
- Fee: agreed individually, based on the number of questions, the period, the volume of records and the court deadlines.
- How to start: send us the claim, the court order or the tax audit report and tell us briefly what needs to be proven.
What a forensic accounting examination covers
The Ministry of Justice Instruction approved by Order No. 53/5 sets out three types of economic examination (subpara 1.2.3), and Section III of the methodological recommendations approved by the same order lists typical questions for each. The type determines the questions and the records needed.
| Type | What it examines | Typical question |
|---|---|---|
| Accounting, tax and reporting records | shortages, settlements, payroll, tax liabilities and input VAT | Do the documents support the additional tax assessed in the audit report? |
| Economic activity of a company | financial position, solvency, losses and lost profit | Is the amount of damages claimed supported by documents? |
| Financial and credit transactions | bank transactions, loans, deposits | Does the borrower's debt calculation match the loan agreement? |
Tax disputes with the State Tax Service
In a tax dispute the expert checks whether the findings of the tax audit report are supported by documents: the tax base, input VAT and VAT refunds. Tax records must be based on source documents and ledgers (Para 44.1 of the Tax Code), so the case rests on documents. We match each finding of the report to source documents and prepare a calculation for the claim. Court representation is handled by the tax disputes team at legal.ua.
What the service includes
- analysis of the claim, audit report or court order and a list of facts to be proven by documents;
- pre-trial analysis with calculations of debt, damages, shortages or tax;
- questions for the economic expert based on Section III of the Order No. 53/5 recommendations;
- collection and indexing of source documents, ledgers, bank statements and contracts;
- a written review of the opposing expert's opinion;
- preparation for the expert's examination in court.
How we work
- Dispute and documents. We study the claim or audit report and define the facts to prove.
- Pre-trial analysis. We check the books and calculate the amounts from source documents.
- Questions for the expert. We draft questions the expert can answer from the records.
- Evidence bundle. We collect, number and describe the materials for the expert.
- Expert opinion. The expert or institution appointed by the court or engaged by a party examines the records.
- Review and briefing. We analyse the findings and brief your lawyer before the hearing.
Timing and fees
In our experience, pre-trial analysis and the evidence bundle take 2–4 weeks after we receive the documents, and a review of an opinion takes 1–2 weeks. The expert or institution sets the timing of the examination itself, and the court sets deadlines for filing evidence. Our fee is agreed in the contract and depends on the number of questions, the period, the condition of the records and the court timetable.
What we need from you
- the claim, the defence, the court order or the tax audit report;
- source documents, contracts and reconciliation statements for the period;
- ledger exports and bank statements;
- financial statements and tax returns;
- contact details of the lawyer on the case.
Deliverables
- an analytical report with calculations referenced to each document;
- a list of questions for the economic expert;
- an indexed evidence bundle;
- a review of the opposing expert's opinion, where there is one;
- written notes for your lawyer.
Legal basis
Legal basis for the work
- Arts. 1, 7 and 9 of Law No. 4038-XII on Forensic Examination: who may carry out examinations and the Register of Certified Forensic Experts;
- Arts. 98, 101 and 105–107 of the Commercial Procedure Code: expert opinions, opinions commissioned by a party, additional and repeat examinations;
- Art. 106 of the Civil Procedure Code and Art. 104 of the Code of Administrative Procedure: opinions commissioned by a party in civil and administrative cases;
- Subpara 1.2.3 of the Instruction and Section III of the recommendations approved by Order No. 53/5: types, tasks and typical questions of economic examinations.
We work under a contract with an agreed scope and confidentiality; the procedural side stays with your lawyer or the commercial disputes team at legal.ua.
Why Key Solutions
- Company
- Key Solutions Audit Firm LLC (ТОВ «АУДИТОРСЬКА ФІРМА «КЕЙ СОЛЮШНЗ»), EDRPOU code 39610085, registered on 30.01.2015. The company's details are public in the Unified State Register (ЄДР).
- Contract
- We work under a contract: scope, timing, liability and confidentiality of client information are agreed before work starts.
- Group
- Key Solutions is part of Innova Consulting Group: legal matters are handled by legal.ua, crypto-asset taxation by crystal.tax.
- Office
- Our office is at 77 Velyka Vasylkivska St., Kyiv. We serve clients across Ukraine remotely. The specialists who run engagements are listed on the Our employees page.
Frequently asked questions
What is a forensic accounting examination in Ukraine?
It is an examination of accounting, tax and reporting records by an economic expert to answer questions put by a court or a party. An expert opinion is a separate type of evidence (Art. 73 of the Commercial Procedure Code).
Who can sign a forensic expert opinion?
Forensic examinations are carried out by state forensic institutions, municipal expert institutions, forensic experts outside them and other specialists in the relevant field (Art. 7 of Law No. 4038-XII). The work may go to an expert from the Ministry of Justice Register of Certified Forensic Experts or to another specialist unless the law provides otherwise (Art. 9). Key Solutions prepares the financial side; the expert writes and signs the opinion.
Can a party commission an expert opinion without a court order?
Yes. A party may file an expert opinion prepared at its own request (Art. 101 of the Commercial Procedure Code, Art. 106 of the Civil Procedure Code, Art. 104 of the Code of Administrative Procedure).
What questions can an economic expert answer?
Questions about facts that documents confirm or refute: a shortage, a debt, expenses or tax for a period. Questions of law cannot be put to the expert (Art. 98(2) of the Commercial Procedure Code).
What if the other side's expert opinion is wrong?
We check the expert's calculations against source documents in a written review. Your lawyer can then ask the court for an additional or a repeat examination (Art. 107 of the Commercial Procedure Code).
How much does forensic accounting support cost?
Our fee is agreed individually and depends on the number of questions, the period, the volume of records and the court deadlines. Forensic experts and state institutions charge separately.
Related services
Let's discuss the examination in your case
Tell us what the dispute is about, its stage and which documents you have. We will reply with the scope, timing and fee.
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