PwC Forensic Accounting & Record Reconstruction
There are times when one is presented with a set of books or records that make no sense at all; there are also instances when no records exist. These circumstances often require the reconstruction of the accounting records of a business or individual.
We specialize in this often-complex undertaking. The need for reconstruction can stem from tragedy, but is more often an indication of neglect, or of more serious concerns. Whatever the aim, preparing financial statements, tax returns, court exhibits or insurance reimbursements, we can make sense of these seemingly dead ends.
Record reconstruction may also be used to facilitate other forensic work such as Bank Deposit Analysis, Receipts and Expenditure Analysis, or Net Worth Reconstruction.
Key Issues In Record Reconstruction
- Identify critical source documents needed for analysis.
- Isolate possible reasons for record omissions.
- Utilize computer technology to enable the assembly of data meaningful for the user.