Practice Areas and Services

Hart & Lloyd provides forensic accounting and financial investigation services in complex disputes across Australia and internationally.

Practice Areas

Fraud

Fraud involves deception for financial benefit through corruption, misappropriation of assets or misstatement of financial information. We examine financial records, transactions, and disclosures to establish whether fraud has occurred, quantify any benefit obtained and prepare reports for use in civil proceedings, disciplinary matters or referral to authorities.

Family Law

Family law proceedings frequently involve incomplete or disputed disclosure, assets held within complex structures and questions about the true nature of a party's financial position. We analyse financial records and transactions, trace and identify assets, and reconstruct financial positions, with reports prepared for proceedings.

Insolvency

Insolvency matters may require analysis of a company's financial position including the timing and nature of transactions, related-party dealings and the conduct of directors. We assist liquidators, administrators and their professional advisers by reconstructing financial records and identifying issues relevant to recovery action.

Estate Disputes

The financial conduct of deceased persons, attorneys, executors and trustees may require investigation in estate disputes. We analyse financial records and reconstruct accounts to determine whether there has been dissipation or misuse of estate assets.

Our Services

Services are provided across three categories consistent with Accounting Professional and Ethical Standards Board, Forensic Accounting Services (APES 215).

Consulting services

Consulting services involve providing professional advice in relation to complex financial records or unclear financial positions. This commonly includes reviewing financial disclosure and identifying issues requiring further investigation.

We also act as shadow expert, working confidentially with legal teams to analyse opposing expert evidence and identify weaknesses in methodology or findings.

Investigation services

We perform, advise on, or assist with an investigation, either in the context of proceedings or in connection with conduct that may be suspect, unethical or otherwise improper, where a matter may be brought before a Court.

Expert witness services

An expert witness service is a professional activity provided in the context of proceedings to give expert evidence in a report, or in certain circumstances, orally.

Expert reports are prepared in accordance with APES 215 Forensic Accounting Services and the applicable court rules.