Construction & Engineering Dispute Accounting Expert
Construction and engineering disputes in combine contractual entitlement analysis with rigorous financial quantification. Whether the contract is JCT Design & Build, NEC4 Option C, or a FIDIC international works agreement, dispute accountants address the accounting impact of delay, disruption, and variations, overhead recovery, loss of profit on the contract, the treatment of costs in company accounts, and whether claimed amounts are properly supported by financial records. Technology and Construction Court proceedings demand CPR Part 35 reports that complement quantity surveying evidence on physical works valuation.
Prolongation and disruption generate distinct financial heads. Prolongation captures site overheads, supervision, plant hire, and preliminaries continuing beyond planned completion; disruption addresses lost productivity from out-of-sequence or cramped working. Dispute accountants work alongside delay analysts and chartered quantity surveyors: the QS establishes contractual entitlement and values physical works; the accountant addresses head office overhead recovery under Emden or Hudson formulae, interest calculations, profit on the contract, and accounting issues in the contractor's or employer's financial statements.
Infrastructure, civils, M&E, and fit-out disputes share common accounting challenges: linking programme events to financial cost, addressing concurrent delay and mitigation, and preparing quantum schedules for adjudication within compressed timetables. Scott Schedules remain the standard vehicle in TCC proceedings for itemising each claim line and the expert's independent assessment. Sector-matched dispute accountants ensure the financial evidence aligns with pleaded entitlement and withstands cross-examination on both causation and arithmetic.
Frequently Asked Questions
Do construction disputes need an accountant or a quantity surveyor?
Construction disputes often need both. A quantity surveyor (QS) addresses the entitlement under the contract and the valuation of physical works. A dispute accountant addresses the financial accounting impact, overhead recovery, loss of profit, the treatment of costs in the company accounts, and whether costs claimed are properly supported by financial records.
How does a dispute accountant support TCC proceedings?
In Technology and Construction Court proceedings, dispute accountants provide CPR Part 35 expert reports on financial aspects of the claim, loss of profit on the contract, head office overhead recovery (Emden or Hudson formula), interest calculations, and any accounting issues in the financial accounts.
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