Here we are talking about the set of technical procedures necessary to bring to the decision-making body, evidences necessary to subsidize a fair litigation settlement or fact finding. This is done through a professional forensic accounting report according to the legal norms as well the relevant specific legislation.
The report may be: (i) arbitral - exercised according to the Arbitration Law; (ii) statal or official - executed under the control of state organs; and (iii) voluntary - contracted spontaneously by the interested party or previously agreed between the parties.
- Judicial: it is exercised exclusively under the tutelage of the Judiciary, which is responsible for appointing an expert to settle controversial issues raised during various types of legal proceedings that may involve: individuals, legal entities, public bodies, etc. The expert gives an opinion on questions submitted to him by the parties or by the judge. The produced technical report helps to clarify facts and to form the judges conviction.
- Extrajudicial: it is carried out outside the judicial scope and by the will of the parties. It has the objective to demonstrate the truthfulness of a fact, to define the interests of the conflicting persons, to prove fraud, deviations, simulation, etc.
The report may be: (i) arbitral - exercised according to the Arbitration Law; (ii) statal or official - executed under the control of state organs; and (iii) voluntary - contracted spontaneously by the interested party or previously agreed between the parties.