Forensic transaction review
Deep reconstruction of selected payment trails, journal entries, and bank movements over an agreed period, ending in a findings letter and closed briefing.
Engagement snapshot
- Format
- On-site and remote document review
- Typical duration
- Typically 3–8 weeks depending on volume
- Delivery
- Hong Kong office or client premises; secure remote review of ledgers
- Fee basis
- Quote based on period, entity count, and document volume
- Who it serves
- Boards, audit committees, in-house counsel, and instructing solicitors
Who this engagement is for
Finance directors and counsel who need an independent reading of specific transactions — vendor payments that look circular, intercompany transfers without clear commercial purpose, or cash movements that contradict the narrative in management accounts.
What you receive
- A written findings letter stating what was examined, what was supported by evidence, and where gaps remain
- Cross-referenced workpaper indexes so another reviewer can follow the trail
- A closed briefing session (in person in Central or by video) for the people who instructed us
- Optional appendices listing counterparties, dates, amounts, and document IDs
What is included
Preservation guidance for ledgers and bank statements; intake interview with the instructing party; sampling and full-trace work on agreed populations; exception logs; draft findings for factual correction; final letter and briefing.
What is excluded
We do not provide legal opinions, valuation opinions, or court testimony unless separately instructed under a distinct letter of engagement. We do not redesign your accounting system or act as your statutory auditor.
How we work
- Engagement letter — period, entities, currencies, and transaction types are locked before fieldwork begins.
- Document hold — you confirm custody of source files; we record what was received and when.
- Fieldwork — tracing, vouching, and exception testing against bank and third-party evidence where available.
- Findings — draft for factual comment, then final letter and briefing.
Preparation on your side
Nominate a single document coordinator. Provide general ledgers (or exports), bank statements for the period, vendor master extracts, and any internal memos already written about the contested items. Do not alter contemporaneous files after the hold date.
Constraints
Access to original bank correspondence may be limited by the client’s banking relationships; we note such limits in the findings. Multi-entity consolidations require clear ownership maps before sampling begins.
Next step
Request a forensic transaction review with the periods and entities involved. We reply within two business days with a proposed scope and fee estimate.