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When it comes to company valuations for legal disputes in New Zealand, the parties to a dispute, working with their professional advisors, face an important decision at the outset of the engagement: should they commission an AES-2 valuation or opt for an indicative valuation?

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.

What are the professional attributes that relationship property lawyers look for most in their forensic accountant? The latest New Zealand Relationship Property Survey by Grant Thornton and the New Zealand Law Society asked practitioners to list the three most important attributes a forensic accountant should have in giving expert advice in relationship property matters.