Form E: the forensic accountant’s role

• Undertaking an overview of Form E.
• Providing examples of primary inaccuracies in Form E.

Form E is the financial statement on each party’s position prepared in financial proceedings arising out of divorce or judicial separation. It can also be used as a guide to the format for voluntary financial disclosure before the issue of proceedings.

Although Form E is complex and needs to be completed with care, it is important that disproportionate costs are not incurred in its preparation. In particular, following the submission of each party’s Form E with supporting documents, significant time costs may be incurred in preparing questionnaires to be exchanged subsequently to obtain clarification and further information. This article highlights the key types of anomaly which can be identified in reviewing a client’s draft Form E or in reviewing the other party’s Form E before time is spent in reviewing the supporting documents and undertaking follow-up procedures.An overview

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