Apart from a legal specialism, forensic accountants have a broad knowledge of Dutch evidential law. As well as possessing traditional accountancy skills, they are experts in:

• financial investigation techniques
• tracing methods and techniques
• interviewing and interrogation skills.

Deloitte’s forensic accountants also have:

• extensive experience in investigating fraud
• an in-depth knowledge of financial-economic criminal actions.

In this way they can quickly assess organizations and situations that are sensitive to fraud. Forensic accountancy is always about finding facts. Only when requested explicitly and with reason do our forensic accountants give their opinion and legal judgement. 

Technical norms in forensic accountancy
Forensic accountants report their findings in accordance with standards generally accepted in the Netherlands that concern the performance of agreed specific activities concerning financial information (RAC guideline 920). These procedures do not constitute an audit or a review of the financial data and notes. As a consequence our investigation will provide no assurance about whether the financial data and notes are fairly stated except regarding those aspects we examined.