American Barrister®
American Barrister®


Accounting-Intensive Litigation can be defined as any legal dispute in which accounting records are material and/or potentially dispositive of the legal and factual issues before the court, requiring the court to decide or rule on, among other things:

  • Accounting Principles, including:
    • Applicability of particular accounting principal to facts before the court;
    • Choice between two or more apparently conflicting accounting principles or methods;
    • Whether non-compliance with Generally Accepted Accounting Principles (GAAP) constitutes fraud.
  • Accounting Records, including:
    • Admissibility as evidence;
    • Comparative reliability of conflicting accounting evidence;
    • Persuasive value to proponent's/opponent's position, including;
      • Whether proponent has satisfied burden of proof;
      • Whether opponent has successfully overcome opposing accounting evidence;
    • Conclusions to be drawn from:
      • Accounting records admitted into evidence;
      • Missing or incomplete accounting records.

Types of Cases: It is not possible to list eery possible type of accounting-intensive litigation. But there are broad categories into which most accounting-intensive litigation fall:

  • Insurance Claims Defense and Subrogation:
    • Property Damage
    • Business Interruption
  • Fraud:
    • Internal: Theft Committed by Employees against:
      • Employer;
      • Employer's Customer's or Suppliers
    • External: Committed by an Individual or Entity Against Investors and Lenders:
      • Financial Statement Fraud
      • Ponzi Schemes
  • Business Disputes: Legitimate disputes as to amounts to be paid pursuant to contract:
  • Matrimonial
  • Estates
  • Taxation, Civil & Criminal:
    • Income Taxes:
      • Business Entity
      • Personal
    • Trust Taxes Unremitted:
      • Sales Tax
      • Employee Withholding
  • Voluminous Accounting Information: Cases in which the claim or defense is based on voluminous similar, but not necessarily identical, transactions which must be gathered from multiple sources, including the adverse party, third-parties, govermment agencies and the client, then sorted, evaluated and summarized for the court. This can be any commercial litigation, including the above-listed examples.

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Phone: (201) 400-8351


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