At a business jury trial, the most dangerous witness may be someone who never attended a meeting or negotiated a contract. They arrive years later, open a laptop, and explain your own company to the jury. That person is the other side's forensic accountant.
The danger is not that the accountant will invent numbers. A skilled expert takes accurate numbers, places them inside an unfavorable frame, and makes an ordinary business decision look dishonest. The arithmetic holds up while the picture it produces is badly distorted.
The Fight Is Over the Model, Not the Math
A forensic accountant decides which period matters, what counts as a normal year, which transactions require adjustment, and what actually caused the company's performance to change. Those decisions often matter as much as the calculations built on top of them.
