The Forensic expert kollegium conducts all types of economic expertise in forensic and pre-trial procedures.
Forensic economic expertise can be divided into:
- forensic accounting economic expertise;
- forensic financial economic expertise.
The subject of forensic accounting economic expertise are business transactions reflected in accounting (production, economic and financial activities), which contain information about the presence (absence), condition, movement of material assets and funds and their sources, and also indicate violations of the rules of maintaining accounting records or the absence of such violations.
The need for forensic accounting economic expertise may appear in the following cases:
- to verify and establish factual data related to shortages or surpluses of inventory and cash, and the amount of material damage (determination and clarification of the amount of the shortage, the period and place of occurrence of the damage, the composition of the surplus, etc.);
- to check the documentary validity of the receipt and write-off of raw materials, materials, finished products;
- to determine the compliance of completed transactions with the requirements of accounting and reporting, as well as regulations on its organization and maintenance;
- to establish compliance of the testimony of persons involved in the case with accounting data;
- to determine the circle of persons for whom, according to documentary data, during the period of shortage or surplus, goods and materials or funds were listed;
- to identify deficiencies in the organization and maintenance of accounting and control that contributed to the formation of material damage or prevented its timely detection;
- to establish the documentary validity of the amounts for claims resolved in civil proceedings.
The subject of forensic financial economic expertise is information on financial transactions and financial performance indicators of business entities and banks, regardless of their form of ownership, as well as factual data characterizing the formation, distribution and use of income, funds, as well as negative deviations that influenced the results of activities in the field of production, economic and financial-credit relations.
The immediate objects of forensic financial economic expertise are:
- documents reflecting the revenue, costs and financial results of the enterprise (organization), financial sources and areas of their use: order journals, accumulative statements and other registers, the enterprise’s balance sheet with the necessary attachments;
- statistical reporting;
- bank statements from current accounts;
- cost estimates, production and financial plans, calculations;
- supply, lease, contract agreements, acts of acceptance and transfer of work (services) provided;
- the charter and constituent agreement, collective agreement of the enterprise (organization), extracts from the minutes of general meetings of shareholders on the distribution of profits, etc.
You can consult on the appointment of a forensic economic expertise at the Forensic expert kollegium at: Minsk, Zhukovskaga St., 11A, 4th floor
or by phone +375 (17) 317 04 71; +375 (17) 317 04 72; +375 (17) 317 04 73; +375 (17) 317 04 74; +375 (17) 317 04 75; +375 (17) 317 04 76; +375 (44) 588 60 11