Guardianship Litigation Financial Expert — Forensic Accounting & Fiduciary Review

What to Gather Before a Guardianship Accounting Review Begins

A defensible guardianship review starts with the filed accountings, the bank and brokerage records, the court orders, and the specific transactions in question. Providing this material early allows for a focused and efficient review. To prepare for an initial engagement, gather the following:

• All guardian accountings and annual reports filed with the court
• Bank statements, brokerage records, and credit card statements covering the relevant period
• Any inventories of the ward’s estate — initial and updated
• Prior auditor or CPA reports, if any
• The order appointing the guardian and any subsequent court orders governing assets
• Correspondence or documentation regarding disputed transactions or expenditures

If records are incomplete or have not yet been produced in discovery, that is not a barrier — forensic reconstruction of incomplete records is a core part of what we do. Contact us to discuss the scope of your engagement before assembling documents.

Guardianship Accounting Review and Reconciliation

Court-filed guardian accountings must reconcile receipts, disbursements, and asset values to a verifiable evidentiary standard. We independently reconcile guardian accountings against source documents — bank statements, receipts, invoices, and court orders — to identify errors, omissions, or misrepresentations. Our reconciliation reports are structured to support judicial review and adversarial use at hearing or trial.

Questionable Expenditures and Fiduciary Review

When a guardian’s disbursements are challenged, the analysis must go beyond identifying suspicious line items. We examine whether expenditures were authorized under the guardianship order, reasonably necessary for the ward’s care, and documented to a standard that can withstand cross-examination. Our fiduciary review provides attorneys with a clear, category-by-category assessment of contested disbursements — with documentary support for each finding.

Tracing and Reconstruction of Fiduciary Records

Incomplete or missing guardian records are common in contested guardianship cases. We reconstruct financial histories using third-party source documents — financial institution records, vendor invoices, government benefit records, and property documents — to establish what funds existed, how they moved, and whether the accounting presented to the court is complete and accurate. This tracing methodology is admissible and court-tested.

Rebuttal Analysis and Expert Witness Testimony

When opposing counsel retains their own financial expert, you need a rebuttal that holds up. We review opposing expert reports, identify methodological weaknesses, and prepare rebuttal analyses for deposition and trial. Joey Friedman, CPA, ABV, MACC, MIB has testified as an expert witness in Florida probate and guardianship proceedings and prepares all testimony to the standards required for Daubert admissibility.

Why Probate and Guardianship Counsel Retain This Firm

• Purpose-built for litigation — all work product is designed to survive adversarial challenge
• Florida guardianship focus — deep familiarity with Florida Chapter 744 accounting requirements and court expectations
• Clear expert testimony — complex financial findings translated into language judges and juries understand
• Responsive to counsel timelines — available for expedited engagements when hearing dates are firm

To discuss your guardianship or probate matter, contact the firm for a confidential consultation. There is no charge for an initial case assessment.