Forensic

Independent Forensic Reporting

We provide expert accountancy and valuation services on a range of commercial matters and intellectual property disputes.

Our team of forensic accountants has accumulated decades of experience providing expert witness services, ranging from large and complex disputes (with quantum exceeding $100 million) to small-quantum or single-issue matters.

What we do

We provide independent and objective testimony in forensic accounting, economic and competition analysis, financial and public policy services, data analytics and modelling.

Our multi-disciplinary team of dedicated forensic accountants specialises in providing high-quality, timely investigative services.

We assist companies and their legal counsel to investigate facts, assess risk, resolve disputes and manage regulatory challenges.

Our team is regularly called on to provide expert reports and oral testimony in senior courts in Australia, New Zealand and around the world.

Our forensic services include:

Examining accounting issues and forensic investigations
Valuations
Estimation of loss arising from intellectual property disputes
Expert determinations
Asset tracing
Damage assessments
Taxation disputes
Acting in class actions
Shadow expert advice
Litigation support, including assistance in the drafting of pleadings.

Intellectual property

Sapere Forensic has extensive experience in the estimation of loss arising from intellectual property disputes, including:

Enquiries as to damages
Accounts of profit
Undertakings as to damages
Determination of reasonable royalty rates
Conducting royalty examinations.

Expert determinations

Across our significant experience in expert determinations, we have provided determinations as the independent expert in the financial services sector, the broadcasting sector, compulsory land acquisitions and insurance claims.

Accounting issues and investigations

Sapere Forensic is regularly instructed to investigate accounting records in the context of disputes or alleged irregularities. Our experience includes the provision of expert opinions as to whether:

Accounting records have been maintained in accordance with the Corporations Act 2001
Accounting is in accordance with GAAP and relevant accounting standards
Accounting is in accordance with sale and purchase agreements
Accounting is in accordance with other prescriptive requirements, such as Trust Deeds
Solvency issues.

Asset tracing

Sapere Forensic has provided independent expert reports and oral evidence on a number of large and complex asset tracing assignments.

Taxation disputes

Our services are regularly sought by solicitors acting for or against the Commissioner of Taxation. These disputes typically involve either technical accounting issues or the value of shares, businesses and/or intangible assets.

Sapere leads the way in providing clients with direct access to specialist experts with strong international connectivity.

Key contacts

Sue Friend

Managing Director
MELBOURNE
sfriend@sapereForensic.com

Marnus Beylefeld

Erik Backdahl

Some of our recent articles of interest

Staff spotlight – Sue Friend

This month we spotlight Sue Friend, a Managing Director in our Forensics team. Sue shares her love of the outdoors and hiking and finds this brings balance to her work at Sapere.

Thinking about utility customer engagement

In this article Dr Richard Tooth examines developments in how regulated utilities engage with their customers, the problem of uninformed respondent bias and other issues.

Sunset review of the regulations for Victorian private health service establishments

Client: Victorian Department of Health

This report analyses proposed changes to Victoria's Health Service Establishment Regulations, focusing on improving clinical governance, safety, and quality. The RIS reviewed the impact of these changes and provided recommendations.

Staff spotlight – Dr Jamie O’Hare

This month, we spotlight Dr Jamie O'Hare, Managing Economist and proud new dad to baby Stirling, as he shares his professional insights and personal joys.

Distilling success for Victorian spirit exports

Client: Agriculture Victoria

The Australian craft distillery sector has grown significantly, with Victoria now having 188 distilleries. Sapere, commissioned by Agriculture Victoria, identified priority markets and developed market entry strategies for Victorian spirit exporters.

Staff spotlight – Jeremy Thorpe

Sapere welcomes Jeremy Thorpe, our new Director, recently featured in the Australian Financial Review. Kicking off our staff spotlight series, Jeremy generously shared fascinating insights into his career and background.

Unveiling the intrinsic value of nature

Explore the value of nature beyond its aesthetic appeal. Environmental valuation frameworks and techniques allow us to understand the economic value of nature and make informed decisions in environmental policy and management.

How can governments effectively assess and manage climate risk to ensure a sustainable future?

Client: Department of Treasury (Western Australia)

Sapere provided expert advice on the design of a Climate Risk Framework for the WA government, exploring options for a staged approach, and aligning with international standards for climate risk disclosure, to support Western Australia's climate resilience efforts.