Find the financial point of difference.
Two calculations can appear to disagree while measuring different periods, using different definitions or starting from different records. Identifying that difference is often the first useful analytical step.
Financial dispute support organises the issues, examines competing calculations and explains which inputs or assumptions account for the difference. The scope should remain tied to the questions the reader needs to understand.
Questions this analysis can address
Which financial issues are in dispute?
How do competing calculations differ?
What evidence supports each material assumption?
Scope may include
Issue identification
Separate the financial issues and identify where the positions diverge.
Calculation review
Reconcile calculations to their inputs and compare them on a consistent basis.
Evidence organisation
Organise relevant supporting information and explain gaps.
Reporting support
Present the analysis in a format suited to the agreed purpose.
How the analysis develops
Each calculation is traced to its source material, definitions, dates and assumptions. A comparison can then distinguish arithmetic differences from disagreements about the appropriate financial treatment.
The analysis should show which issues depend on further evidence or judgement. A clear explanation helps readers understand the disagreement without concealing material uncertainties.
Before an engagement
Can calculations be compared before all records are available?
An initial comparison may identify the important differences and information gaps. Any provisional findings need to state the material that has not yet been considered and how it could affect the analysis.
How is the scope established?
The initial discussion defines the question, the records available and the intended use of the analysis. Suitability, independence, responsibilities, fees and deliverables are agreed before work begins.
What should I send first?
Begin with a short description of the background, the question and any relevant dates. Arrangements for sharing confidential source records should be agreed separately.