We frequently identify shortcomings in the disclosures of parties in divorce cases. This is more prevalent in situations where one party has a business and therefore the opportunity to manipulate income and assets. As certified fraud examiners,as well as chartered accountants, we are used to recognising potential misfeasance. Here are some examples:

• underreporting income
• diverting sales to undisclosed companies
• overpaying creditors
• padding the payroll
• transferring assets to offshore accounts
• purchasing expensive items with undeclared cash income