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

Marnus Beylefeld

Some of our recent articles of interest

The economic benefits of a circular economy in Auckland

Client: Sustainable Business Network

This report provides a view on the potential economic benefits of a more circular economy for Auckland. It has been commissioned by the Sustainable Business Network to inform its report on the circular economy opportunity for Auckland.

The emissions footprint of broadband in New Zealand

Client: Chorus

This paper provides a first assessment of the emissions footprint of the current New Zealand fibre network, with a focus on internet provision to households and small to medium-sized businesses.

Making New Zealand safer: regulating the engineering profession

Client: Ministry of Business, Innovation, and Employment

Sapere prepared a Regulatory Impact Statement (RIS) and cost-benefit analysis (CBA) to support MBIE’s proposal for an occupational regulatory regime for engineers.

Infrastructure consenting for climate targets

Client: Te Waihanga / New Zealand Infrastructure Commission

This research models the impact on New Zealand’s emissions reduction targets if the current resource consenting system continues to delay decisions on infrastructure project consenting.

Māori Primary Health Care

Client: Wai 2575 Claimants

Sapere were asked by the claimants to respond to the Waitangi Tribunal’s recommendation that a methodology be developed to measure the degree of underfunding of Māori PHOs and providers.

Sizing of the backyard and micro-commercial egg production in Australia

Client: Australian Eggs

Which came first the chicken or the egg? We don’t have the answer to that, but we do know the size of backyard and micro-commercial egg production in Australia.

A chance to make clinical trials sustainable, effective, and equitable in Aotearoa New Zealand

Client: Liggins Institute University of Auckland

Sapere provided extensive analytical support to a consortium of researchers from the University of Auckland and the University of Otago on a Health Research Council (HRC) and Ministry of Health funded research project. The consortium was brought together to review Aotearoa New Zealand’s clinical trials activity and infrastructure.