Jennifer Exner

Partner, Risk Services

Jennifer Exner, Partner, Risk ServicesTel: +61 2 9322 3875
Office: Sydney

Jennifer is a Partner of Deloitte Forensic in Sydney. She is often appointed as the expert witness in litigation proceedings or else in expert determinations. In that capacity, Jen provides accounting, taxation and financial advice through all phases of a dispute, from preliminary investigations to settlement negotiations.

Jen is a qualified Chartered Accountant and uses these skills to analyse and report on the financial aspects of complex accounting matters, determine the value of businesses and intangible assets, or assess the quantum of loss or damage.

Prior to specialising in this area, Jen provided audit, taxation, accounting and financial management advice to private corporate groups (turnover of up to $50 million per annum) and high net worth individuals.

Jen’s financial skills and experience are commonly sought in the context of providing independent expert reports for litigation proceedings, which have involved family law proceedings, loss of profits and damages cases (including breach of contract), professional negligence claims, workers’ compensation matters, compensation to relatives cases, shareholder disputes, contract disputes, compulsory land acquisitions, criminal proceedings and wills and probate matters.

In the course of these litigation assignments, Jen has given evidence as an expert witness on many occasions. She has appeared in the Family Court of Australia, the Federal Court of Australia, the Supreme Court of New South Wales, the Land & Environment Court of NSW, the Guardianship Tribunal of NSW, the NSW Consumer, Trader & Tenancy Tribunal and the District Court of NSW – Criminal Court. She has also given evidence in arbitrations and mediations.

Jen also provides advice and reports in respect of the valuation of intangible assets (such as goodwill, mastheads, formulations and royalties) for commercial transactions. These assignments typically concern the purchase, sale or restructure of businesses, or are undertaken for the purpose of proper accounting disclosure, determining the cost base or market value of an asset or entity for capital gains tax or stamp duty purposes.

Area of expertise

  • Consumer products  
  • Retail, wholesale and distribution 
  • Automotive
  • Industrial Products and Services 
  • Technology.

Professional membership and qualification

  • Member of the Institute of Chartered Accountants in Australia (ICAA
  • Bachelor of Economics (Majors in Accounting and Economics), Macquarie University 
  • Member of the Australian Institute of Company Directors 
  • Author of “Accounting Issues in Family Law”, contributed to Expert Evidence edited by Freckleton & Selby (© Lawbook Co) and released as the text Expert Evidence in Family Law (LBC Information Services) 
  • Author and presenter of technical papers at seminars on the subject of valuation and related matters for accountants, lawyers and industry associations.