Forensic Accounting Expertise
An accounting expert registered with Qatar’s Ministry of Justice under No. 286, preparing impartial expert reports in financial, commercial and banking disputes before the courts and arbitral tribunals.
Accounting expert registered with the Ministry of Justice — No. 286
Accounting expertise is a specialist, impartial technical opinion that helps the courts and the parties understand the numbers, within the mission set by the court.
We provide accounting expertise as an accounting expert registered with and accredited by the Ministry of Justice of the State of Qatar under No. 286, which qualifies us to advise on accounting and financial matters relating to judicial expert reports, arbitration and dispute resolution. Our experience in this field is the foundation for the advisory expert reports we prepare in lawsuits involving accounting and banking disputes and forensic audits, as well as bankruptcy and liquidation cases.
The expert’s professional role is to give a specialist technical opinion on a specific technical question, within the mandate and powers granted by the court. The expert assists the judiciary and does not decide the dispute itself. Accounting expert reports also play an important part before a claim is filed, by giving a technical opinion on the dispute.
We work on disputes that call for a close reading of books, accounts and contracts, such as partners’ accounts, commercial claims between contracting parties, bank accounts, and working out the amounts owed between the parties.
Our Accounting Expertise Services
01
Court expert reports
Judicial reports in accounting, banking and commercial disputes when the court appoints us, following the mission set out in the appointing judgment.
02
Advisory expert reports
A written technical opinion for one party, before or during proceedings, explaining the accounting side of the dispute on the basis of figures and documents.
03
Forensic audit and financial analysis
Tracing transactions and examining books and records to uncover manipulation, embezzlement or errors, with financial analysis focused on the facts of the case.
04
Account reconciliation and amounts due
Calculating the amounts owed between partners, contracting parties or a customer and a bank, showing the basis and sources of each figure.
05
Bankruptcy and liquidation
Advice on bankruptcy and liquidation cases, and liquidation work that the Audit Profession Law permits registered auditors to carry out.
06
Expertise in arbitration and dispute resolution
Accounting expertise before arbitral tribunals, either appointed by the tribunal or as a party’s technical expert giving an opinion and responding to the tribunal expert’s report.
07
Technical review of expert reports
Studying an expert report filed in a case and preparing written accounting comments for the party or its lawyer to submit to the court.
When Do You Need Accounting Expertise?
01
Before filing a claim
To assess your financial position in the dispute and calculate the claim on documented grounds you can defend before going to court.
02
During proceedings
When the court appoints us as its expert, or to support your case with written accounting comments on an expert report already filed.
03
In arbitration and settlements
To prepare the figures a settlement or an arbitral decision will rest on, and to check the numbers put forward by the other side.
How Does a Case Reach the Accounting Expert?
01
The appointing judgment
Where needed, the court appoints one or three experts and sets out in its judgment the precise mission, the advance deposit and who must pay it, and the deadline for the report. If the parties agree on an expert, the court approves their choice.
02
Deposit and case file
Once the deposit is paid, the court registry invites the expert within two days to review the case papers and gives it a copy of the judgment; if no deposit is paid, the expert is not obliged to carry out the mission.
03
Notice to the parties and first meeting
The expert sets a start date within 15 days and invites the parties by registered letter at least seven days before the first meeting; failing to invite them makes the work void.
04
Examination and hearing the parties
The expert hears the parties and their comments and examines books, records and documents; no authority or company may refuse access without legal justification, and everything is recorded in the minutes.
05
Filing and discussing the report
The expert files a signed report with its findings, opinion and reasons, and notifies the parties within 24 hours. The court may call the expert to discuss it; the opinion does not bind the court, which must give reasons if it departs from it.
The Legal Framework for Expert Work in Qatar
Expert work in Qatar is governed by Law No. 16 of 2017 on the Regulation of Expertise. No one may practise as an expert before being entered in the register of experts at the Experts Department of the Ministry of Justice, and the Experts Affairs Committee decides on applications and handles disciplinary matters. Registration lasts two years and is renewable, requires professional liability insurance, and the expert may only start work after taking the oath.
The appointment and work of experts before the courts follow the Civil and Commercial Procedure Law issued by Law No. 13 of 1990, while the Arbitration Law in Civil and Commercial Matters, Law No. 2 of 2017, allows a tribunal to appoint an expert and each party to bring its own expert to discuss that report. A registered expert must:
- Carry out the work personally, accurately, honestly and faithfully.
- Keep confidential any information obtained through the work.
- Have no interest, personally or through relatives up to the fourth degree, in the subject of the expertise.
- Decline any dispute on which one of the parties has already consulted it.
- Show its name and registration number on every report and letter.
Frequently Asked Questions About Accounting Expertise
What is the difference between a court-appointed expert and a party's advisory expert?
A court expert is appointed by a court judgment that defines the mission, works impartially towards all parties and files the report with the court. An advisory expert prepares a technical opinion at one party’s request, before or during proceedings, to explain the accounting side of its case. A registered expert may not accept an appointment in a dispute on which one of the parties has already consulted it.
Is the expert's opinion binding on the court?
No. The Civil and Commercial Procedure Law states that the expert’s opinion does not bind the court, which takes it into account; if the court rules otherwise, it must give its reasons. That is why a report needs clear reasoning based on documents that can be checked.
Who chooses the expert and who pays the fees?
The court chooses the expert, and approves the parties’ choice if they agree on a particular expert. The appointing judgment sets the advance deposit and which party must pay it, and the court assesses the final fees and expenses after ruling on the merits.
How long does an expert report take?
The court sets a deadline for filing the report in the appointing judgment; actual timing depends on the volume of documents and the parties’ cooperation. If the deadline cannot be met, the expert files a memo explaining the work done and the reasons for delay, and the court may grant more time.
Can an expert report be challenged?
Yes. The parties put their comments on the report to the court, which may call the expert to discuss it, send the mission back to correct errors or gaps, or appoint another expert. A party may also apply to recuse the expert on grounds set by law within three days of the appointing judgment or of being notified of it.
What documents do you need for an advisory expert report?
Usually contracts, invoices, account and bank statements, ledgers, financial statements and correspondence about the dispute. We set the exact list once we understand the facts of the case, and all documents are handled in strict confidence.
Need advice on accounting expertise?
Our team is here to help. Contact us to discuss the nature of the dispute and the documents available, and to work out the kind of expertise you need.