ARNAIZ B&C
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Capability 02

Disputes, expert witness and technical resolution

Financial and accounting expert evidence and dispute support

Question this capability helps answer

Which financial position can withstand scrutiny from the counterparty, tribunal or decision-maker?

We intervene when an economic disagreement requires independent technical analysis. We act as financial and accounting expert witnesses in criminal, employment and commercial proceedings, and provide technical support in arbitration, claims, negotiation, mediation and out-of-court technical confrontations.

Situations addressed

  • Damages, lost profits, price adjustments or breaches requiring quantification.

  • Financial or accounting positions that must be supported, challenged or rebutted.

  • Contract, shareholder, post-transaction or insurance claims.

  • Negotiations, mediations and arbitrations requiring a common economic basis.

What Arnaiz B&C does

  1. 01

    Translates legal or contractual questions into verifiable financial questions.

  2. 02

    Assesses models, records, agreements, economic causation and alternative explanations.

  3. 03

    Quantifies positions, damages, amounts due or differences using explicit assumptions, sensitivity and materiality.

  4. 04

    Prepares or reviews expert reports, technical reports, schedules and supporting material for examination or testimony.

  5. 05

    Provides technically defensible accounting and financial assistance at hearings and technical confrontations.

Evidence and deliverables

  1. 01

    Reproducible quantification model and supporting schedules.

  2. 02

    Matrix of assertions, evidence, rebuttals and limitations.

  3. 03

    Expert report or technical report adapted to the stage and jurisdiction.

  4. 04

    Working material and technical assistance for negotiation, mediation, hearings or technical confrontations.

When to involve Arnaiz B&C

  • Before a figure or economic theory is fixed in pleadings or negotiations.

  • When a counterparty model must be tested or rebutted.

  • When the matter requires expert independence and early coordination with counsel.

Sources that may be reviewed

  • Agreements, amendments, schedules and claims.

  • Bank statements, reconciliations, accounting records and supporting documents.

  • Financial models, expert opinions, reports and case-file materials.

Client participation

  • Appoint the decision owner and a liaison for controlled access to information.

  • Provide context and facilitate sources; the firm retains independence over testing and conclusions.

  • Participate in scope, checkpoints and communication of risks, assumptions and limitations.

  • Coordinate privilege, confidentiality and communications with counsel where applicable.

Continuity

Related methods and capabilities

  • Quantification, counterfactual analysis, sensitivity and assumption traceability.
  • Forensic investigations when the dispute depends on reconstructing facts or transactions.
  • Performance and recovery when resolution must be translated into business action.

Explicit limitationTechnical conclusions do not replace legal strategy or guarantee a procedural outcome. Scope and jurisdiction determine the language and form of the deliverable.

Confidential assessment

Tell us what position you need to support.

Share the general context without attaching sensitive evidence. The initial conversation will help determine whether this capability and the timing of the intervention are appropriate.

Tell us what you need to resolve.