Following the money trail in divorce cases
Abstract: Missing income is a common problem in divorce cases. If one spouse owns a business, the other spouse may allege that the business earns more than its financial records suggest. This requires a forensic expert to look behind the numbers and use forensic accounting techniques to search for unreported income. Forensic experts use two basic approaches. One is to search for hidden cash — experts typically rely on four forensic accounting techniques. The other is to identify concealed sources of income.