In most divorce proceedings, obtaining a clear financial picture is fundamental to the outcome of the case. One spouse says the business earns X. The other suspects it earns a lot more. Marital assets may be transferred to entities or other individuals. Income gets buried in corporate expenses. Bank statements tell one story while the lifestyle tells another.

For family law attorneys, this creates a problem: you can’t build a strong case on numbers that cannot be trusted. And for individuals going through a high-value divorce, the frustration of knowing something is off – without being able to prove it – is overwhelming.

This is exactly what a forensic accountant is trained to solve.

What does a forensic accountant do in a divorce case?

A forensic accountant reconstructs the complete financial picture that standard accounting and voluntary disclosures often miss. Their job is to dig through financial records, trace where money has come from and actually gone, and present a true financial picture that holds up in court.

In a typical divorce case, that work includes:

• Tracing hidden assets and undisclosed income through bank statements, tax returns, and business financials
• Preparing valuations to determine the true value of businesses or other operating entities. 
• Identifying marital assets that may have been improperly transferred to other entities or individuals. 
• Preparing spousal and child support calculations using Dissomaster or other accepted applications. 
• Preparing defensible reports that quantify what’s at stake in clear, court-ready language.
• Providing expert witness testimony that explains complex financial information to a judge or jury.

Forensic accountants build financial narratives that help attorneys drive settlements and help individuals make informed decisions about their financial situation.

High-value divorces demand a different level of scrutiny

When a marriage involves businesses, securities, international holdings, or other hard-to-value assets, the divorce process can become extremely complex. Forensic accountants can provide clarity in these difficult situations.

We’ve seen it all in high-value divorce proceedings:

Business owners running personal expenses through the company to hide assets and certain expenses. Assets quietly transferred to entities or other individuals outside the matrimonial estate. Securities, international holdings, or other hard-to-value assets that may not appear on a balance sheet. Cryptocurrency and digital assets that are easy to miss if nobody’s looking.

The tax implications alone can be significant. A forensic accountant evaluates not just what assets exist, but what they’re actually worth after accounting for liabilities, tax exposure, and equitable distribution.

For attorneys, this is where forensic accounting in divorce becomes indispensable. You’re building your case on reliable numbers instead of assumptions.

When to hire a forensic accountant for your divorce

One of the most common and costly mistakes in contested divorce proceedings? Waiting too long to bring in a financial expert.

Engage early, before discovery gets complicated. A forensic accountant can help identify which documents to request and which financial records are most likely to reveal discrepancies. That sharpens your discovery strategy from day one.

Engage before assets get moved. The longer a case goes without financial expertise, the more opportunity there is for marital assets to be transferred, hidden, or restructured.

Engage before settlement talks begin. A detailed forensic report often accelerates the entire divorce process. When opposing counsel sees a comprehensive analysis of the financial picture, cases frequently settle. 

What to look for when you need a forensic accountant

Not every CPA has the training or courtroom experience to handle difficult divorce cases. If you’re evaluating whether to hire a forensic accountant, a few things matter:

Certifications. CPA, CFF (Certified in Financial Forensics), CFE (Certified Fraud Examiner), and MAFF (Master Analyst in Financial Forensics) signal the specialized expertise these cases require.

Courtroom experience. Your forensic accountant may need to testify. You want someone who has actually been through depositions and cross-examination, not just someone who can write a report.

Technology. Modern forensic accounting relies on advanced software to analyze bank statements, financial records, and transactional data. The technology utilized by them will make the process significantly more efficient. 

A team behind them. Complex divorce cases benefit from a firm with depth across forensic accounting, business valuation, and litigation support. One person can only do so much.

Frequently asked questions

Is a forensic accountant worth it in a divorce?

In most divorce cases, yes. Forensic accountants can help uncover hidden assets, trace undisclosed income, classify expenses, value businesses, and provide the evidence attorneys need to negotiate a fair settlement. The cost of not hiring one is often far greater than the investment, especially in high-value divorce proceedings where significant money is at stake.

How much does a forensic accountant cost in a divorce?

Fees depend on the complexity of the case. A straightforward income analysis costs less than a full asset investigation across multiple entities and jurisdictions. Most forensic accounting firms bill by the hour, and a clear scope of work upfront helps manage costs.

Who pays for a forensic accountant in a divorce?

Either party can retain a forensic accountant. In some cases, the court appoints one. Your attorney can advise on the best approach for your financial situation.

What are some red flags for the forensic accountant in a divorce case?

Common red flags include sudden changes in reported income before a divorce proceeding, unexplained transfers between accounts, lifestyle spending that doesn’t match reported earnings, and businesses with inconsistent or incomplete financial records. Forensic accountants are trained to spot exactly these patterns.

When should I hire a forensic accountant?

As early as possible. The sooner a forensic accountant is involved in the divorce process, the better positioned you are during discovery, mediation, and settlement discussions. 

Ready for clarity?

When the financial side of a divorce is contested, you need more than a hunch. You need evidence that holds up.

Our forensic accounting team has deep experience uncovering hidden assets, tracing income, valuing businesses, and delivering court-ready reports that drive results in divorce proceedings.

Contact Tatevik Torossian, Director in Litigation Consulting and Forensic Accounting, to discuss how forensic accounting can strengthen your case. Call 818.532.1020 or email [email protected] to get started.