When the numbers require closer examination
Forensic Accounting & Financial Investigation
We analyse accounting records to help answer clearly defined financial questions. Delakazzi provides carefully scoped financial investigation and reconstruction for businesses, directors, shareholders, trustees and professional advisers.
When forensic accounting may be useful
A balance that cannot be explained, missing accounting records or a disputed transaction can prevent an organisation from making a sound decision. A focused accounting review can establish what the available records show and where further evidence is needed.
- Unusual or unexplained transactions and expenditure.
- Incomplete records or unreliable opening balances.
- Financial questions arising between directors or shareholders.
- Trustee or organisational concerns about the use of funds.
- Accounting evidence needed by an authorised professional adviser.
Financial record reconstruction
We may reconstruct a defined period from the records available: accounting entries, statements, invoices and other supporting documents. The aim is to establish an evidenced financial history, identify missing links and distinguish verified information from assumptions.
Reconstruction does not make missing evidence complete. Unresolved gaps and the effect on any conclusion must remain visible.
Investigating unusual transactions
A review can trace a transaction through the available records, compare explanations with documents and identify inconsistencies requiring follow-up. An unusual entry is not, by itself, evidence of wrongdoing.
We define the financial question and the material being examined. We do not investigate a person’s private life, presume guilt or promise that funds will be recovered.
Support for solicitors and professional advisers
An authorised adviser may need accounting analysis to understand a transaction history, expenditure pattern or reconstruction. We clarify the instructing party, intended recipient, legal context and information restrictions before accepting records.
Solicitors should direct legal and privilege questions. This service does not include expert-witness evidence, court testimony, advocacy, legal opinions, business valuation or insolvency advice.
A report that distinguishes evidence from inference
The agreed output may document procedures, the evidence considered, analysis, assumptions and limitations. We explain which questions can be answered and which remain unresolved.
Where we need to review records or detailed circumstances before agreeing the full assignment, a paid scoping stage is required. Its scope and fee are agreed first; initial contact is not a commitment to provide detailed free analysis.
What information will we need?
Start with a brief description of the organisation, the support required, the relevant period and any deadline. If we can take the matter forward, the records requested may include:
- The neutral financial question and period concerned.
- Authority to instruct and details of relevant parties for conflict screening.
- An outline of available records and known gaps.
- Details of any adviser, proceedings or formal deadline.
- After acceptance: authorised accounting records and source documents through an agreed secure route.
Do not include confidential records, identity documents, bank information, passwords, detailed allegations or legally privileged material in the public form. We agree a secure method for documents after the relevant acceptance checks.
Important professional boundaries
Accounting findings are not legal conclusions.
No allegation is assumed. This route excludes expert-witness work, court testimony, advocacy, business valuation, insolvency, probate and legal services. Accounting analysis does not determine criminal or civil liability.
Specialist assignments are subject to eligibility, conflicts, independence, competence, capacity and deadline checks. Where records or detailed circumstances need review before a full assignment can be agreed, a paid scoping stage is required and agreed first.
Receipt of an enquiry does not mean that Delakazzi has accepted the assignment or agreed to act. Work begins only under written engagement terms.
From first contact to useful work
Our process
- 01
Non-sensitive outline
Describe the accounting question without allegations or confidential evidence.
- 02
Authority & conflicts
Establish who may instruct, disclose and receive information.
- 03
Define the question
Agree the purpose and what a useful answer would address.
- 04
Evidence & scope
Document available records, access, fees and limitations.
- 05
Analyse
Reconstruct and examine the relevant financial information.
- 06
Document findings
Explain the evidence, analysis and remaining uncertainty.
Your questions
Forensic accounting: useful answers
Can you help when records are missing?
We can assess whether a useful reconstruction is possible from the authorised evidence available. The gaps, additional work and limits on conclusions are identified before a full assignment is agreed.
Should I send evidence with my first enquiry?
No. Send only a neutral, non-sensitive outline, the broad period and deadline. We establish authority, conflicts and a secure transfer arrangement before accepting confidential records.
Can you prove fraud or recover money?
We do not promise a finding of fraud, a legal outcome or recovery of money. The work answers an agreed accounting question; legal conclusions and recovery action belong with appropriately authorised advisers.
Can a solicitor instruct Delakazzi?
We consider professional referrals within competence and scope. The authority to instruct, information restrictions, intended use and exclusions must be clear.
A considered next step
Start with a specialist conversation.
Tell us the service you need, your organisation and any deadline. We will explain the next step and whether an initial review is appropriate.