Does the family court always appoint a Single Joint Expert accountant?

In most cases below the highest value, the judge will only allow one expert accountant acting for both sides, producing a joint report for the court. This is the SJE appointment. In high-value or highly contested cases, particularly where the parties' financial positions diverge significantly, each party may be permitted their own expert.

What is Form E and why does a forensic accountant review it?

Form E is the mandatory financial disclosure document in financial remedy proceedings, covering all assets, income, pensions, liabilities, and outgoings of both parties. A forensic accountant reviews Form E and the supporting documents, particularly business accounts, to identify whether the disclosure is complete and whether the figures are accurate and consistent with other available information.

Financial Remedy Divorce: Family Court Accountant UK

What Is a Financial Remedy Order?

A financial remedy order is the court's resolution of the financial aspects of a divorce or dissolution, covering the division of assets, property, savings, pensions, business interests, and maintenance. It is governed by the Matrimonial Causes Act 1973 (s25 factors) and the Family Procedure Rules.

The Financial Disclosure Process: Form E

This disclosure process is normally carried out by each party completing their own financial statement, Form E, which is a detailed thirty-plus page document covering all assets, income, liabilities, and financial obligations.
Family court accountants assist with reviewing your spouse's Form E for completeness and accuracy, identifying questions to raise in the questionnaire process, reviewing business accounts and company financial statements appended to Form E, and identifying unexplained discrepancies between declared figures and known lifestyle.

When Is an Expert Accountant Needed in Financial Remedy?

Business or shareholding needs independent valuation
Lifestyle analysis needed to challenge declared income
Hidden asset investigation required
Add-backs calculation needed
Complex pension sharing with business interests
Overseas assets, trusts, or structures to analyse
Self-employed spouse with controlled income

The Section 25 Factors and Accounting Evidence

Under MCA 1973 s25, the court considers financial resources (including earning capacity), financial needs, standard of living during the marriage, contributions, and conduct. Family court accountants provide the financial evidence underpinning several of these factors.

Frequently asked questions

Does the family court always appoint a Single Joint Expert accountant?: In most cases below the highest value, the judge will only allow one expert accountant acting for both sides, producing a joint report for the court. This is the SJE appointment. In high-value or highly contested cases, particularly where the parties' financial positions diverge significantly, each party may be permitted their own expert.
What is Form E and why does a forensic accountant review it?: Form E is the mandatory financial disclosure document in financial remedy proceedings, covering all assets, income, pensions, liabilities, and outgoings of both parties. A forensic accountant reviews Form E and the supporting documents, particularly business accounts, to identify whether the disclosure is complete and whether the figures are accurate and consistent with other available information.

Learn more about the process in how a family court accountant works, or contact us to discuss your case.

Need a Family Court Accountant?

Submit your case details for England or Wales family proceedings and we will match you with a qualified family court accountant. Solicitors and individuals welcome. Response within 1 business day.

UK-only: English and Welsh family courts. Not Scotland, Northern Ireland, or jurisdictions outside the United Kingdom.

Or email us at contact@familycourtaccountant.com

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