What Does a Forensic Accountant Do in a Will Dispute?

When a family member passes away, the last thing anyone wants is a dispute over the estate. But contested wills are more common than most people realise — and when they occur, a forensic accountant is often one of the first professionals called in.

This guide explains what a forensic accountant does in a will dispute, when you might need one, and what the process looks like in practice.

What is a forensic accountant?

A forensic accountant is a chartered accountant with specialist training in investigation, financial analysis, and the presentation of financial evidence in legal proceedings. The word "forensic" simply means "suitable for use in court" — and that's exactly what forensic accountants do: they prepare financial findings that can withstand scrutiny from lawyers, judges, and opposing experts.

In the context of a will dispute, forensic accountants are typically engaged by a solicitor, an executor, or a beneficiary who suspects that something isn't right about the estate.

Common reasons a forensic accountant is called into a will dispute

• Suspected missing assets — A beneficiary believes the deceased had more assets than the estate discloses
• Suspicious transfers before death — Money or property moved out of the estate shortly before death, possibly under undue influence
• Executor misconduct — Concerns that the executor is mismanaging, concealing, or self-dealing with estate assets
• Valuation disputes — Disagreements over the value of a business, property, or investment portfolio in the estate
• Capacity and undue influence investigations — Financial analysis to support or contest claims about the deceased's mental capacity when the will was signed
• Family provision claims — Calculating what an eligible person is entitled to under the Succession Act 2006 (NSW)

What does a forensic accountant actually do?

1. Reconstruct the deceased's financial position

We obtain bank records, tax returns, superannuation statements, share portfolios, property titles, and business records going back several years. This allows us to build a complete picture of the estate's true financial position — and identify anything that appears to have been removed or concealed.

2. Trace asset movements

If assets appear to have been transferred out of the estate before death — particularly to a specific beneficiary or family member — we trace those transactions to determine their nature, timing, and whether they were made voluntarily and with full capacity.

3. Value business interests

If the deceased owned a business, that business needs to be valued for estate purposes. Business valuation is a specialist skill that combines accounting, financial analysis, and an understanding of the relevant industry. Disputes often arise when one party commissions a low valuation and another a high one — having an independent expert is critical.

4. Prepare expert reports

A forensic accountant prepares a written expert report that can be used in mediation, the Supreme Court, or the NSW Civil and Administrative Tribunal. The report sets out our findings, methodology, and opinion — and we can be cross-examined on it if the matter goes to hearing.

How long does it take?

It depends heavily on the complexity of the estate. A straightforward asset trace might take two to four weeks. A complex matter involving a private company, multiple properties, and years of bank records could take three to six months. The sooner you engage a forensic accountant, the better — delays can result in evidence being destroyed or becoming harder to obtain.

How much does it cost?

Forensic accounting fees are typically charged by the hour. For will disputes, costs can range from a few thousand dollars for a targeted analysis to tens of thousands for a complex investigation. In many cases, legal costs (including accounting fees) are recoverable from the estate if your claim is successful.

Working with your solicitor

Forensic accountants in will disputes almost always work alongside a solicitor who is running the legal case. We provide the financial expertise; your solicitor provides the legal strategy. The two work together. If you don't yet have a solicitor, we can refer you to experienced estate litigation lawyers in Sydney.

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JJ162 Chartered Accountants provides forensic accounting services to support estate disputes across Sydney and NSW. If you're concerned about a will or estate, contact us for a confidential initial discussion.