The Champion

March 2009 , Page 28 

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When the Calculations May Mean the Difference Between Guilty and Not Guilty

By Stanley I Foodman, Dennis G. Kainen

A plaintiff’s allegation of fraud or monies owed in a charging document or complaint might not be true. An accurate analysis and interpretation of numbers in a financial case might be the difference between winning and losing. For years, the courts have recognized the importance of forensic accountants. The effectiveness of a forensic accountant may depend upon the breadth and depth of his or her experience.

A Legal and Number-Crunching Team

In many legal proceedings, lawyers often need to solve complex mathematical riddles. Adversaries in a case may differ on issues such as calculation of damages, lost revenue, taxes, and other key amounts. The stakes may be high in complex commercial and criminal cases. The evidence — incriminating, exonerating, or both — is usually present, but elusive or incomplete.

Because victory often hinges on interpreting “the numbers” and their connection to other documents, there is a growing trend among lawyers working on complex cases to partner with a forens

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