Read our insights

An increasing trend towards the appointment of a single joint forensic accounting expert (SJE) for relationship property matters has emerged in New Zealand, compared to the traditional approach where each party appoints their own forensic accounting expert.

The NZ Property (Relationships) Act contains various provisions for compensatory adjustments in the division of relationship property.

The New Zealand Relationship Property Survey 2021 is based on the views of over 270 family law practitioners. It is one of the most comprehensive studies of its kind.

International Valuation Standards (IVS) 2019 have been updated and include a new chapter, 'IVS 220 Non-Financial Liabilities' as part of the intangible asset standards. Non-financial liabilities require a non-cash performance obligation to provide goods or services, including deferred revenue obligations, warranties, environmental liabilities and loyalty program liabilities. IVS 2019 is available to IVSC subscribers here .

The New Zealand Relationship Property Survey 2019 is based on the views of over 250 family law practitioners. It is one of the most comprehensive studies of its kind.

The New Zealand Relationship Property Survey 2017 is based on the views of nearly 400 family law practitioners. It is one of the most comprehensive studies of its kind