Judicial economic appraisal

Basing on the Laws of Ukraine on the Judicial Appraisal, on the Advocacy, on the Executive Production and the Instruction on the Judicial Appraisal Appointment and Conducting the judicial appraisal may be carried out on the instructions of:

  • advocates,
  • defence counsellor and persons who defend their interests personally;
  • notarial bodies;
  • custom-house;
  • undertakings, organisations and physical persons.
A written opinion is drafted by the results of the appraisal examinations. Under the Criminal and the Economic Codes of Practice this opinion belongs to the evidence in the legal proceeding.

K. A.C. Legal Advisors and Auditors under the Certificate of the Ministry of Justice of Ukraine has the qualifications to carry out the judicial economic appraisal in all the following directions:

    1) Judicial accounting appraisal.
    2) Judicial financial credit appraisal.
    3) Judicial financial economic appraisal.

On client demands our experts shall draw the expert opinions on the following issues:

1.Judicial accounting appraisal:
  • documentary foundations of the reflection the inventory holdings, monetary funds, fixed assets and securities in the accounting of ;
  • compliance with the legislation of the reflection in fiscal record keeping of the receipts and expenditures on financial economic operations being a subject to the taxation ;
  • conformity of the reflection of the financial and economic operations in accounting and in fiscal record keeping with the requirements of the statutory acts.

2. Judicial financial credit appraisal:

  • documentary foundations of the execution and the reflection in the accounting of transactions on grant, utilisation and repayment of credits ;
  • compliance with the legislation of the reflection of the financial economic operations of banks with the requirements of the statutory acts on the record keeping and cost accounting ;
  • documentary foundations of the execution and the reflection of the financial economic operations of banks in their accounting.

3. Judicial financial economic appraisal:

  • documentary foundations, analysis of the financial condition indicators, actuality of the reckonings with debtors and creditors.
  • documentary foundations of calculations in the process of the privatisation and the rent, compliance of the effective methods of the appraisal.
  • documentary foundations of calculations property portions on the disaffiliation of the participant from the founders memberships.