Forensic Tax, Social Contribution and Accounting Expertise

Forensic Tax, Social Contribution and Accounting Expertise

Independent expert opinions on financial, accounting, and tax matters in civil and criminal cases.

In civil and criminal proceedings, as well as in administrative proceedings, financial, accounting, or tax-related questions often arise that require specialized professional expertise. The role of a forensic expert is to examine the documents and data made available and to formulate professionally substantiated conclusions within the scope of the technical questions referred to them. Act XXIX of 2016 expressly requires forensic experts to act independently and impartially and to assist in establishing the relevant facts through their expert opinion.

The subject of a forensic examination may include, for example, the correctness of accounting records, financial settlements between companies, the determination of tax and social contribution liabilities, the accounting consequences of economic transactions, or the reconstruction and analysis of financial data over an extended period. It is essential to clearly distinguish between the facts examined, the evidence available, the professional methodology applied, and the conclusions drawn from them. The expert opinion must answer the technical questions referred to the expert and is not intended to replace the legal judgment of a court or other authority.

Dr. András Varga has been a forensic expert in tax, social contribution, and accounting matters since 2005, as also stated on the current Akkredit website. In these engagements, we place particular emphasis on thorough documentation, transparent calculations, and clear professional reasoning. Our objective is to prepare an expert opinion that, even in complex accounting and tax matters, clearly demonstrates the data and professional relationships on which each conclusion is based.