Accountants & Share Valuations in Australian Family Court Proceedings

Accountants & Share Valuations in Australian Family Court Proceedings

This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings.

By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases.

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Accountants and Share Valuations in Australian Family Court Proceedings