What does a litigation support accountant do?

A litigation support accountant turns financial records into evidence a court can rely on. That means quantifying damages, tracing funds, reconstructing financial transactions, and explaining the numbers in plain language for lawyers, judges and juries. Forensic Restitution provides litigation support to lawyers and their clients across Oakville, Toronto and the rest of Ontario, from a single-invoice dispute to a multi-year business interruption claim.

Fraud investigators certified by the Association of Certified Fraud Examiners (ACFE) estimate that organizations lose about 5% of revenue to fraud every year, and the typical case runs 12 months before anyone catches it. Occupational Fraud 2026: A Report to the Nations put the median loss per case at $104,000 and the average at $1,457,000, with total losses across the study exceeding $3.4 billion. Numbers on that scale rarely speak for themselves in a courtroom. They need an accountant who can defend them under cross-examination.

When should a lawyer bring in forensic accounting and litigation support?
Bring in a forensic accountant as early as possible, ideally before pleadings close. The earlier we're retained, the more we can shape document requests, identify what's missing, and flag numbers that don't hold up before the other side does.

Common triggers for a referral:

• A commercial dispute where damages depend on lost profits, not just a stated contract value.
• A business interruption claim following a fire, flood, cyberattack or supply chain disruption.
• A divorce or family law matter involving hidden assets, undisclosed income or a private business.
• A shareholder or partnership dispute where the numbers are contested
• A fraud or embezzlement claim requiring a documented, defensible loss calculation.
• A case where the opposing expert's report needs to be reviewed and challenged.

What litigation support services does Forensic Restitution provide?

Damages quantification. We calculate economic loss, lost profits and lost business value using methods that hold up to scrutiny, with every assumption documented and sourced.

Business interruption analysis. We quantify the financial impact of an interruption event against a defensible "but for" baseline, working from financial statements, insurance policies and operational records.

Asset tracing and fund tracing. We follow money through personal accounts, corporate structures and, where relevant, digital assets and cryptocurrency, to establish what happened to funds and where they ended up.

Expert witness reports and testimony. We prepare Rule 53.03-compliant expert reports and testify in Ontario courts, arbitrations and mediations, presenting complex financial findings in terms a non-accountant can follow.

Financial investigation and document review. We reconstruct transactions from incomplete or disputed records and identify the gaps and inconsistencies opposing counsel will need addressed.

Rebuttal review. When the opposing party has already filed an expert report, we review its methodology and assumptions and prepare a rebuttal report or cross-examination brief that tests the number, not just the conclusion.

Most engagements move through the same broad stages: an initial scoping call to understand the dispute and the documents available, a document request and review phase, a draft analysis shared with counsel before anything is finalized, and a final report prepared to Rule 53.03 standard. Timelines vary with the complexity of the underlying records, and we flag early if a deadline in the litigation schedule is at risk.

What makes an expert report admissible in Ontario?

An expert report has to meet the standard set out in the Ontario Rules of Civil Procedure, not just be well written. Rule 4.1.01 requires that an expert's evidence be fair, objective and non-partisan, limited to their area of expertise, and that this duty to the court takes priority over any obligation to the party who retained them. Rule 53.03 sets out the report's required content and timing, and experts sign Form 53 to acknowledge they understand and accept that duty.

We build every report to meet these requirements from the first draft, so it stands up to a motion challenging its admissibility and to cross-examination once it's before the court.

Who works on your file?

Your file is led by Dave Oswald, CPA, CA, CFE, founder of Forensic Restitution. 

Why lawyers choose Forensic Restitution for litigation support

Most forensic accounting firms treat litigation support as a sideline to audit or tax work. It is our practice. That focus shows up in three places.

We write for the court, not for the file. An expert report that reads well to an accountant but confuses a judge does the client no favours. We draft every report so the reasoning is traceable step by step, with the underlying working papers ready to produce if challenged.

We take instructions early and adjust as the file develops. Litigation evolves as documents are produced and positions harden. We stay involved through discovery, mediation and trial preparation rather than handing over a report and stepping back.

We work alongside your existing team. Forensic Restitution has a co-publishing relationship with McMillan LLP, reflecting how we typically operate on a file: we handle the financial evidence, counsel handles the law, and the two workstreams stay coordinated rather than siloed.

If your matter involves financial statements, business records, or a dollar figure that opposing counsel is likely to dispute, forensic accounting and litigation support from a firm that does this work daily, not occasionally, changes how defensible that number is once it is tested.

 
Key takeaways

Forensic Restitution provides litigation support across Ontario: damages quantification, business interruption analysis, asset tracing and expert witness reports and testimony.
The median fraud loss is $104,000 and the average is $1,457,000 per case, and a typical case takes 12 months to detect (ACFE, Occupational Fraud 2026).

Expert reports must meet Ontario Rule 4.1.01 (fair, objective, non-partisan) and Rule 53.03 (report content and timing) to hold up in court.

Early retention, ideally before pleadings close, gives your expert more room to shape the evidentiary record.
 
Frequently asked questions
Isn't a litigation support accountant just an expert witness? No. Expert witness testimony is one part of the work. Litigation support also covers early-stage document review, damages modelling, and consulting work behind the scenes that never goes in front of a judge, such as helping counsel prepare questions for the opposing expert's cross-examination.

How much does litigation support cost?

It depends on the complexity of the file and how early we're retained. A straightforward damages calculation costs far less than a multi-year business interruption claim with contested causation. We scope every engagement and provide an estimate before work begins.

Do you only work with lawyers?

Most of our litigation support work is retained by law firms, but businesses and individuals can also engage us directly, including before litigation is filed.

What areas do you serve?

We're based in Oakville, Ontario, and act on matters across the Greater Toronto Area and the rest of Ontario.