Divorce Services

Forensic accountants in divorce cases

A forensic accountant traces money, reconstructs income and values businesses when the numbers are disputed or unclear.

What this professional does

Forensic accountants analyse financial records to answer specific questions in a case: what a closely held business is worth, what a self-employed spouse actually earns for support purposes, whether separate property can be traced through mixed accounts, or whether money left the marriage unexplained.

They are usually retained through an attorney, and their work may become a written report or testimony. Their job is analysis and opinion based on records. They do not decide the case and are not your legal representative.

When to seek this help

  • One spouse owns a business or professional practice.
  • Reported income does not match the lifestyle the household has been living.
  • A spouse claims separate property, such as an inheritance, that was mixed into joint accounts.
  • Statements show large transfers or withdrawals that nobody can explain.

How to prepare

  • Business and personal tax returns for several years.
  • Bank and credit card statements covering the disputed period.
  • Business financial statements, general ledgers and payroll records, if available.
  • Documents showing the source of any claimed separate property.
  • A short list from your attorney of the precise questions the accountant should answer.

Questions to ask before hiring

  • Are you a licensed California CPA, and what other credentials do you hold?
  • Have you testified in family court, and how often?
  • Will you be retained through my attorney?
  • What will the scope, timeline and budget of the engagement be?
  • Could the work be done as a joint neutral instead of two competing experts?

Checking qualifications

  • Verify a CPA license and any enforcement history with the California Board of Accountancy consumer lookup.
  • Some valuation specialists hold the Accredited in Business Valuation (ABV) credential from the AICPA, which the issuer describes as covering valuation of businesses and intangible assets, including for litigation and disputes. ABV is a private credential, not a CPA license. Confirm it with the AICPA and confirm any CPA license separately with the Board of Accountancy.
  • Ask for a sample redacted report so you can see how clearly they explain conclusions.

Limits of this role

  • Forensic work can be expensive. Your attorney can help narrow it to the questions that matter.
  • An accountant's opinion can be challenged by the other side's expert. It is evidence, not a ruling.

Providers & resources to explore

External organization listed for information only. No endorsement, partnership or referral. Checked on its official website on November 6, 2026; confirm qualifications, availability and local service directly.

  • FTI Consulting, Inc. (Provider): Global consulting firm with forensic and financial advisory practices. Official website. We have not verified family-law assignments or a local service team; confirm your case’s scope and availability directly. Source checked 2026-11-06.

Frequently asked questions

Do I need a forensic accountant if we only have salaries and a house?

Often not. Straightforward W-2 income and standard accounts can usually be handled through normal financial disclosures. Forensic work is most useful where income or ownership is genuinely unclear.

Why hire through my attorney?

Retaining an expert through counsel can affect how communications and drafts are treated. Ask your attorney how they prefer to engage experts in your case.

Can a forensic accountant find hidden assets?

They can trace records and identify inconsistencies, but they can only work with documents that are produced or obtained lawfully. Your attorney handles the legal tools for requesting records.

Related topics

Primary resources

This page is general education for San Diego County residents. It is not legal, tax, financial or mental health advice and has not been reviewed by an attorney. External organizations named here are informational listings only: no endorsement, partnership, referral or ranking is implied, and qualifications, availability and local service must be confirmed directly with each organization.