Partnership distributions that don't match the agreement, business income that vanishes before support is calculated, a bookkeeper living beyond the payroll — we reconstruct the records, document the truth, and quantify the difference.
A partner who suspects distributions haven't matched the agreement. A spouse who believes the business is reporting less than it earns. An owner whose bookkeeper's lifestyle stopped matching the payroll. An heir who can't reconcile what the estate says with what the accounts show. These are forensic accounting engagements: reconstructing what actually happened in the records, documenting it to a standard that holds up under scrutiny, and quantifying the difference.
Geppert CPA handles forensic engagements for individuals, business owners, and counsel — in Maryland and virtually nationwide.
Partnership & shareholder disputes. Our anchor specialty, particularly for medical and professional practices: reconstructing distribution histories, testing them against operating agreements, and quantifying shortfalls.
Divorce & family financial analysis. Income determination for support purposes, lifestyle analysis, tracing separate versus marital funds, and finding the business income that isn't on the tax return.
Employee theft & embezzlement. For small businesses that suspect it but can't prove it: transaction-level reconstruction, vendor and payroll testing, and a documented trail — plus the internal-control fixes so it can't happen twice.
Estate & trust disputes. Account reconstructions when beneficiaries question an executor's or attorney-in-fact's stewardship — a natural extension of our estate tax practice.
Forensic work product is built for consequences: transaction schedules tied to source documents, timelines, tracing exhibits, and a written report that says what the records support — and, just as carefully, what they don't. Where matters head to litigation, the work transitions cleanly into litigation support; where they settle, the analysis is usually why.
Engagements begin with a confidential conversation and a defined scope — what questions, what records, what period — and a fee structure agreed in writing before work begins. Discretion is absolute; most engagements are never known to anyone but the client.
How much does a forensic engagement cost?
It scales with the question and the records: a focused review of one account over one year is a different engagement than five years of a business's complete activity. Scope and fees are defined in writing before work begins — and we'll tell you honestly when the amount at issue doesn't justify the cost of finding it.
I only suspect something - is that enough to start?
Yes. Most engagements start with suspicion, not proof. An initial scoped review tests whether the suspicion has legs before committing to a full investigation.
Will you work with my attorney?
Yes — and when litigation is likely, being engaged through counsel can protect the work. If you don't have an attorney yet, we'll tell you when you need one.
Can you handle this remotely?
Yes. Bank statements, ledgers, and business records move through a secure portal; engagements run virtually for clients nationwide, with in-person available in Maryland.
Start with a confidential conversation — what you suspect, what records exist — and we'll scope what it takes to know for sure.