How to Instruct a Dispute Accountant

Section 1: For Solicitors

Step 1, Identify the Accounting Issue

Loss quantification? Valuation? Fraud investigation? Completion accounts review? Each determines the expert profile needed.

Step 2, Civil or Family?

CPR Part 35 for civil proceedings or FPR Part 25 for family financial remedy? Court permission may be required before expert evidence is adduced.

Step 3, SJE or PAE?

Has the court directed a Single Joint Expert, or will each party appoint their own expert?

Step 4, Credentials Check

ACA for accounting; CFE for fraud; CVA/ABV for valuation; sector experience relevant to the dispute.

Step 5, Preliminary Review

Most dispute accountants offer an initial review to assess whether expert evidence adds value before formal instruction.

Step 6, Letter of Instruction

Scope, specific questions, documents, fee agreement, and timetable. Joint letter for SJE appointments.

Step 7, Provide Documents

Accounts, contracts, correspondence, management information, and any opposing expert reports for rebuttal.

Section 2: For Businesses

Businesses and individuals can instruct a dispute accountant directly, you do not always need a solicitor first. The dispute accountant can work with you to understand the financial position, then liaise with solicitors if formal proceedings are warranted.

Step 1, Describe the Financial Issue

What do you believe has gone wrong? Fraud, shareholder conflict, M&A dispute, or contract loss?

Step 2, Gather Financial Records

Accounts, bank statements, contracts, and correspondence, the dispute accountant needs these for preliminary assessment.

Step 3, Preliminary Review

A dispute accountant can assess whether formal expert evidence is needed and whether to engage solicitors.

Step 4, Investigation or Report

Scope may be investigative (fact-finding) or report-focused (court-ready expert evidence).

Step 5, Engage Solicitors if Needed

The dispute accountant can liaise with your solicitors if proceedings follow, providing continuity of analysis.

Step 6, Fee Agreement

Agree hourly rates, scope, and deliverables in writing before work commences.

Step 7, Ongoing Advisory

Dispute accountants can support negotiation and settlement throughout the dispute process.

Typical Engagement Timeline

Stage	Activity	Outcome
Day 1–3	Enquiry submitted	Initial response within 1 business day
Week 1	Preliminary review	Scope and fee estimate agreed
Week 1–2	Instruction letter signed	Documents provided
Weeks 2–8	Analysis and investigation	Interim queries addressed
Weeks 4–12	Draft report	Comments incorporated
Final	Signed report	Disclosure / exchange per court timetable

SJE vs Party-Appointed

**Single Joint Expert (SJE):** Appointed under CPR 35.7 when the court directs both parties to instruct the same expert jointly. Cost is typically shared equally. The SJE produces one report for the court. Either party may ask questions of the expert under CPR 35.6. SJE appointment is common in share valuation, matrimonial business valuation, and lower-value commercial disputes where a single independent view is preferred.

**Party-Appointed Expert (PAE):** Instructed by one party without joint appointment. The PAE owes the same duty to the court as an SJE. Each party may instruct their own expert; the court may then direct expert meetings and joint statements under CPR 35.12 to narrow issues. PAE appointment is standard in High Court commercial fraud, complex loss quantification, and cases where parties require independent advocacy through expert evidence.

The choice between SJE and PAE depends on case complexity, cost, court direction, and whether parties can agree on a joint expert. A preliminary review with a dispute accountant can help solicitors assess which approach is appropriate.

Red Flags When Selecting an Expert

No active professional practice
Cannot provide examples of CPR Part 35 reports
Unwilling to confirm independence in writing
No professional indemnity insurance
Fee estimate significantly below market without explanation

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