Forensic accounting, tax and financial expertise in judicial, arbitration and administrative proceedings, in compliance with Brazilian professional standards.
Forensic accounting is the specialized technical service employed in judicial, arbitration and administrative proceedings to clarify, prove or refute facts with accounting, tax or financial implications, serving as instrument for the decision-making of the judge, arbitrator or competent authority.
Codar Accounting operates both as technical assistant to the parties — supporting attorneys in analysis of expert reports, formulation of technical questions and preparation of dissenting opinions — and as court-appointed expert witness, acting in compliance with the Brazilian Civil Procedure Code and the Brazilian Accounting Standards applicable to forensic work (NBC PP 01 and NBC TP 01).
We act in expertises with accounting, financial or tax implications, including — but not limited to — the areas below.
Technical analysis of tax assessments, calculation of tax overpayments, review of calculations in tax enforcement, verification of tax credit utilization and classification under tax regimes.
Analysis of credit operations, review of financial charges, verification of compound interest capitalization, examination of banking contracts and calculation of outstanding balances.
Examination of financial statements, calculation of shareholder equity, asset valuation, analysis of bookkeeping and verification of compliance with Brazilian Accounting Standards.
Depending on the procedural stage and the party's position, forensic work may take two distinct configurations, both duly regulated by procedural legislation and by the technical standards of the profession.
Retained by the party to support its technical defense in the proceeding. Acts in the critical analysis of expert reports, formulation of questions, preparation of dissenting technical opinions and monitoring of investigative measures.
Acting by appointment of the court, arbitration tribunal or administrative authority, with the duty of technical impartiality. Preparation of expert reports in compliance with the Civil Procedure Code and Brazilian Accounting Standards NBC PP 01 / NBC TP 01.
Each engagement follows a structured methodology, with documentary traceability and technical foundation appropriate to its procedural purpose.
Examination of the proceeding, available documents, formulated questions and definition of the necessary technical scope.
Definition of procedures, timeline, documents to be requested and analytical methodology to be applied.
Documentary examination, calculations, verifications, investigative measures and obtaining of information required for technical response.
Preparation of substantiated technical document, with objective response to questions and detailed calculation memorandum.
Our engagement is confidential, with defined timeline and scope formalized by contract. Contact us for a preliminary case analysis.