A forensic accountant is usually engaged when the numbers are disputed, incomplete or difficult to interpret. Unlike routine accounting, forensic accounting focuses on investigating financial information, testing the reliability of records and presenting complex findings in a clear, independent and evidence-based way.当财务数字存在争议、记录不完整，或相关交易难以解释时，通常需要司法会计师介入。与日常会计工作不同，司法会计更侧重调查财务信息、检验记录的可靠性，并以清晰、独立且有证据支持的方式呈现复杂的财务发现。

Early involvement can help identify the relevant records, preserve evidence and define the financial questions that need to be answered. The following situations commonly indicate that specialist assistance may be useful.尽早聘请司法会计师，有助于识别关键资料、保存证据，并明确需要解决的财务问题。以下情形通常意味着可能需要专业协助。

1. Suspected fraud or financial irregularities一、怀疑存在欺诈或财务异常

Unexplained payments, missing funds, unusual journal entries, undisclosed related-party transactions or inconsistencies between accounting records and bank activity may require closer investigation. A forensic accountant can examine the transaction trail, reconcile different data sources, identify patterns and assess whether the available evidence supports the concerns raised.无法解释的付款、资金缺失、异常会计分录、未披露的关联方交易，或账簿记录与银行流水之间存在差异，都可能需要进一步调查。司法会计师可检查交易轨迹、核对不同数据来源、识别异常模式，并评估现有证据是否支持相关疑点。

2. Shareholder, partnership or commercial disputes二、股东、合伙或商业纠纷

Disputes often involve competing views about business performance, profit allocation, drawings, related-party dealings or the use of company funds. Independent analysis can help separate assumptions from documented facts and provide a clearer financial picture for negotiation, mediation or litigation.此类纠纷往往涉及对企业经营表现、利润分配、股东提款、关联交易或公司资金用途的不同理解。独立财务分析可以将主观假设与有记录支持的事实区分开来，为谈判、调解或诉讼提供更清晰的财务基础。

3. Business interruption and economic loss claims三、业务中断及经济损失索赔

When a business claims lost profits or other economic loss, the amount cannot usually be established by a single invoice or accounting report. It may require analysis of historical trading results, budgets, industry conditions, avoided costs and the effect of other events. A forensic accountant can build a reasoned calculation and explain the assumptions, evidence and limitations behind it.当企业主张利润损失或其他经济损失时，相关金额通常无法仅凭一张发票或一份财务报表确定。评估过程可能需要分析历史经营表现、预算、行业环境、已避免的成本以及其他事件的影响。司法会计师可建立合理的计算模型，并说明所采用的假设、证据及局限性。

4. Asset and fund tracing四、资产及资金追踪

Where money has moved through multiple accounts, entities or jurisdictions, tracing the flow of funds can be complex. This work may involve bank statements, ledgers, loan accounts, trust records and supporting documents. The objective is to reconstruct what occurred and present the movement of funds in a form that can be understood and tested.当资金经过多个账户、实体或司法管辖区流转时，追踪资金流向可能十分复杂。此项工作可能涉及银行流水、分类账、贷款账户、信托记录及其他支持文件，目的是重构资金实际流动情况，并以便于理解和核验的方式呈现结果。

5. Family law and deceased estate matters五、家事及遗产事项

Complex ownership structures, private businesses, trusts or disputed transactions can make it difficult to understand the available asset pool and financial position. Forensic accounting may assist with reviewing records, tracing transactions, identifying information gaps and working alongside legal advisers and valuation specialists where required.复杂的持股结构、私人企业、信托或存在争议的交易，可能使资产范围和整体财务状况难以厘清。司法会计可协助审阅记录、追踪交易、识别资料缺口，并在需要时与法律顾问及估值专家共同工作。

What information should you prepare?应当准备哪些资料？

The documents required depend on the matter, but useful starting information often includes:所需资料会因具体事项而异，但通常可先准备：

• bank statements, general ledgers and financial statements;银行流水、总账及财务报表；
• contracts, invoices, loan agreements and trust records;合同、发票、贷款协议及信托记录；
• tax returns, budgets and management reports;纳税申报表、预算及管理报告；
• a timeline of relevant events and a summary of the issues in dispute; and相关事件时间线及争议事项概要；以及
• correspondence or documents that explain the transactions in question.能够解释相关交易的往来邮件或其他文件。

When should you seek advice?何时应当寻求专业意见？

Consider seeking advice when the financial issues are material, the records are extensive or inconsistent, an independent opinion is needed, or the matter may proceed to mediation, arbitration or court. A preliminary consultation can help determine the scope of work, the information required and whether forensic accounting is proportionate to the issue.如果相关财务问题金额重大、资料数量庞大或相互矛盾，需要独立专业意见，或事项可能进入调解、仲裁或法院程序，便可考虑尽早咨询。初步沟通有助于确定工作范围、所需资料，并判断司法会计服务是否与问题的规模相匹配。

This article provides general information only and does not constitute legal, tax or financial advice. Professional advice should be obtained for your particular circumstances.本文仅提供一般性信息，不构成法律、税务或财务建议。您应当根据自身具体情况寻求专业意见。

A shareholder exit or dispute often creates an immediate question: what is the interest in the business actually worth? The answer is rarely found by applying a simple multiple to the latest profit figure. An independent business valuation considers the purpose and valuation date, the rights attached to the interest, the reliability of the financial information and the risks and prospects of the business.股东退出或发生股权纠纷时，通常首先需要回答：相关企业权益究竟价值多少？答案很少能通过将最近一期利润简单乘以某个倍数得出。独立企业估值需要考虑估值目的与估值日期、相关权益所附带的权利、财务资料的可靠性，以及企业的风险与发展前景。

Why an independent valuation matters为什么独立估值很重要

Owners may hold different views about maintainable earnings, future growth, personal goodwill, business risk or the treatment of loans and related-party transactions. A clearly scoped independent valuation provides a common analytical framework. It can help parties understand the areas of agreement and disagreement and support negotiation, mediation, litigation or an orderly transaction.不同股东可能对可持续盈利、未来增长、个人商誉、经营风险，以及股东贷款和关联方交易的处理持有不同看法。范围明确的独立估值能够提供共同的分析框架，帮助各方识别共识与分歧，并为谈判、调解、诉讼或有序交易提供支持。

Information commonly required通常需要准备的资料

• historical financial statements, tax returns and management accounts;历史财务报表、纳税申报表及管理报表；
• budgets, forecasts and explanations of significant variances;预算、预测及重大差异的说明；
• shareholder agreements, constitutions and details of the interest being valued;股东协议、公司章程及拟估值权益的详细资料；
• information about key customers, suppliers, employees, contracts and business risks; and主要客户、供应商、员工、合同及经营风险资料；以及
• related-party balances, owner remuneration and non-recurring transactions.关联方余额、股东薪酬及非经常性交易。

Adjustments that may affect value可能影响企业价值的调整

Reported accounting profit may not represent the earnings available to a market participant. Valuation analysis may therefore examine commercial owner remuneration, private or discretionary expenditure, non-recurring income and expenses, related-party rent, unusual events and changes in working capital. Each adjustment should be supported by evidence rather than selected simply to produce a preferred outcome.账面利润不一定代表市场参与者能够持续获得的盈利。因此，估值分析可能需要考虑商业化的股东薪酬、私人或酌情支出、非经常性收入与费用、关联方租金、异常事件及营运资金变化。每项调整都应有证据支持，而不能仅为得出某个偏好的结果而选择。

The valuation method depends on the business估值方法取决于企业实际情况

Depending on the circumstances, a valuation may consider capitalised maintainable earnings, discounted cash flow, net assets or relevant market evidence. The appropriate method is influenced by the nature and maturity of the business, its asset base, the predictability of cash flows and the quality of available information. The conclusion should be accompanied by reasoning, assumptions and sensitivity where these materially affect the result.根据具体情况，估值可能采用可持续盈利资本化法、现金流折现法、净资产法或相关市场证据。合适的方法取决于企业的性质与成熟度、资产基础、现金流的可预测性以及现有资料的质量。如果相关假设或敏感因素会对结果产生重大影响，估值结论应同时说明分析逻辑、主要假设及敏感性。

When to obtain advice何时应寻求专业意见

Early advice is particularly useful where the transaction value is material, the parties disagree about financial performance, records contain significant related-party dealings, or the matter may proceed to mediation or court. Clarifying the valuation question and information requirements early can reduce delay and avoid unnecessary work later.当交易金额重大、各方对财务表现存在分歧、账目包含大量关联方交易，或事项可能进入调解或法院程序时，尽早寻求专业意见尤其重要。及早明确估值问题及资料要求，有助于减少延误，并避免后续不必要的重复工作。

This article provides general information only and does not constitute legal, tax or financial advice. Professional advice should be obtained for your particular circumstances.本文仅提供一般性信息，不构成法律、税务或财务建议。您应当根据自身具体情况寻求专业意见。

Financial issues can become harder and more expensive to resolve when records are incomplete, different versions of the data circulate or the question being asked is not clearly defined. Before mediation or litigation progresses, careful preparation can help legal advisers and financial experts understand the transactions, identify information gaps and focus on the matters that are genuinely in dispute.如果财务记录不完整、各方使用的数据版本不一致，或需要回答的问题没有明确界定，争议往往会变得更难处理且成本更高。在调解或诉讼进一步推进前，认真准备资料有助于法律顾问及财务专家理解交易、识别信息缺口，并集中处理真正存在争议的问题。

Preserve original records保存原始记录

Preserve bank statements, accounting files, invoices, contracts, payroll records, emails and relevant system exports in their original form. Avoid overwriting files or relying only on screenshots where the underlying document is available. Record where each item came from and the period it covers so that the source can be identified and tested.应以原始形式保存银行流水、会计账套、发票、合同、工资记录、电子邮件及相关系统导出文件。如果能够取得底层文件，应避免覆盖原文件或仅依赖截图。还应记录每项资料的来源及涵盖期间，以便后续识别并核验。

Build a clear chronology建立清晰的事件时间线

A concise chronology can connect financial transactions with relevant commercial events. Note important dates such as agreements, payments, changes in control, interruptions to trading, resignations, notices and commencement of proceedings. Link each significant event to the supporting document rather than relying on memory alone.简明的时间线可以将财务交易与相关商业事件联系起来。应记录协议签署、付款、控制权变化、经营中断、人员离职、通知发出及诉讼开始等重要日期，并将每个重大事件对应到支持文件，而不是仅凭记忆说明。

Define the financial questions明确需要回答的财务问题

A broad concern such as “money is missing” may need to be broken into testable questions: which accounts and entities are relevant, during what period, who authorised the transactions, what records are absent and how should any alleged loss be measured? A clear scope helps prevent the analysis from expanding without purpose.例如“资金不见了”这样的笼统疑问，需要拆解为可以核验的问题：涉及哪些账户和实体、相关期间是什么、由谁批准交易、缺少哪些记录，以及应如何计算所主张的损失？明确的工作范围可以防止分析在没有清晰目的的情况下不断扩大。

Reconcile different data sources核对不同数据来源

Financial statements, general ledgers, bank records, tax filings and management reports may not agree. Differences should be identified and explained. Maintaining a document index and using consistent file names can also make the review more efficient and reduce the risk that important material is overlooked.财务报表、总账、银行记录、纳税申报资料及管理报告之间可能并不一致。应识别并解释相关差异。建立文件索引并采用一致的文件命名方式，也能够提高审阅效率，并降低遗漏重要资料的风险。

Engage advisers early where appropriate必要时尽早让专业顾问参与

Legal advisers can define the issues relevant to the proceeding, while a forensic accountant can help identify the financial information required, reconstruct records and test calculations. Early coordination is particularly useful where there are multiple entities, large volumes of transactions, disputed assumptions or a claim for economic loss.法律顾问可以界定与程序相关的争议问题，司法会计师则可协助识别所需财务资料、重构记录并核验计算。当事项涉及多个实体、大量交易、存在争议的假设或经济损失索赔时，尽早协调尤其重要。

This article provides general information only and does not constitute legal, tax or financial advice. Professional advice should be obtained for your particular circumstances.本文仅提供一般性信息，不构成法律、税务或财务建议。您应当根据自身具体情况寻求专业意见。

A law practice trust account holds money on behalf of clients and other parties. Accurate records, timely reconciliations and effective controls are therefore essential. Preparing early for an external examination gives the practice time to investigate differences, locate supporting documents and correct process weaknesses before they become recurring issues.律师事务所信托账户代客户及其他相关方保管资金，因此，准确记录、及时核对及有效内部控制十分重要。提前为外部审查作准备，可以让事务所有足够时间调查差异、补齐支持文件，并在流程缺陷演变成持续性问题前进行纠正。

Complete reconciliations on time按时完成账户核对

Reconciliations should connect the bank balance, cashbook and individual trust ledger balances. Outstanding deposits, unpresented cheques, bank fees, reversals and timing differences should be investigated rather than carried forward without explanation. Evidence of preparation and review should be retained.账户核对应当将银行余额、现金簿及各客户信托分类账余额相互衔接。未达存款、未兑现支票、银行费用、冲销及时间性差异均应进行调查，而不应在缺乏解释的情况下持续结转。同时应保留编制及复核的证据。

Maintain complete matter records保持客户事项记录完整

Each receipt, payment and transfer should be supported by the relevant matter record and authority. The client or matter name, purpose, date, amount and payee should be clear. Transfers between ledgers require particular care because an incorrect allocation may not change the bank balance but can still affect individual client entitlements.每笔收款、付款及转账都应有相关客户事项记录及授权文件支持，并清楚显示客户或事项名称、用途、日期、金额及收款方。分类账之间的转账尤其需要谨慎，因为错误分配虽然可能不会改变银行总余额，却仍会影响个别客户的资金权益。

Review controls over payments and access检查付款及系统访问控制

Practices should review who can create, approve and release payments, how changes to payee details are verified and whether online banking and accounting-system access remains appropriate. Departed staff should be removed promptly, user access should reflect current responsibilities and unusual transactions should be independently reviewed.事务所应检查由谁建立、批准和执行付款，如何核实收款人资料变更，以及网上银行和会计系统的访问权限是否仍然适当。离职人员的权限应及时移除，用户权限应与当前职责相匹配，并对异常交易进行独立复核。

Investigate inactive balances and unusual items调查长期未动余额及异常项目

Long-outstanding client balances, stale cheques, unidentified receipts, overdrawn ledgers and transfers made close to reporting dates deserve attention. The practice should document the reason for each item, the steps taken to resolve it and any communication with the client or relevant party.长期未处理的客户余额、过期支票、无法识别的收款、出现透支的客户分类账，以及接近报告日期进行的转账，都需要重点关注。事务所应记录每个项目产生的原因、已采取的解决措施，以及与客户或相关方的沟通。

Prepare a clear examination file准备清晰的审查资料包

A well-organised file commonly includes bank statements, reconciliations, trial balances, trust ledger reports, receipt and payment records, authorities, details of system users and explanations for unusual or unresolved matters. Requirements depend on the applicable rules and the practice’s circumstances, so the external examiner should be consulted about the specific information needed.整理良好的审查资料通常包括银行流水、账户核对表、试算表、信托分类账报告、收付款记录、授权文件、系统用户资料，以及对异常或尚未解决事项的说明。具体要求取决于适用规则及事务所实际情况，因此应向外部审查人确认所需资料。

This article provides general information only and does not constitute legal, regulatory or financial advice. Practices should obtain advice about the requirements applicable to their circumstances.本文仅提供一般性信息，不构成法律、监管或财务建议。事务所应根据自身情况，就适用要求寻求专业意见。

Melbourne, September 2026 — Choosing a professional specialisation can be an important step in building a career with greater depth, purpose and long-term value. In a recent LinkedIn update, Claire Chang invited accounting professionals to consider whether a specialist pathway is right for their goals, strengths and the clients they want to serve.墨尔本，2026 年 9 月——选择专业化发展方向，是建立更有深度、更具目标感和长期价值的职业生涯中的重要一步。Claire Chang 最近在 LinkedIn 分享观点，邀请会计专业人士思考：专业化道路是否符合自己的职业目标、能力优势以及希望服务的客户群体。

Specialisation is more than a title专业化不只是一个头衔

A meaningful specialisation is built through relevant experience, structured learning, professional standards and the ability to apply technical knowledge to real problems. It can help a practitioner understand complex matters more deeply, communicate with greater clarity and deliver work that clients and other advisers can rely on.真正有意义的专业化，需要相关实践经验、系统学习、专业标准，以及将技术知识应用于实际问题的能力。它能够帮助专业人士更深入地理解复杂事项、更清晰地沟通，并提供让客户及其他顾问可以信赖的工作成果。

Questions to consider before choosing a pathway选择专业方向前可以考虑的问题

• Which types of problems do you want to become known for solving?你希望自己擅长解决哪一类问题？
• Does the field match your experience, curiosity and professional strengths?该领域是否与你的经验、兴趣和专业优势相匹配？
• What formal study, accreditation, mentoring or supervised experience is required?需要哪些正式学习、认证、导师指导或受监督的实践经验？
• How will the specialisation create practical value for clients and the wider professional community?这个专业方向将如何为客户及更广泛的专业群体创造实际价值？

Depth, judgement and continued learning深度、判断力与持续学习

Claire’s own pathway includes specialist credentials in forensic accounting and business valuation, supported by extensive accounting, audit, tax and advisory experience. Her message is practical: specialisation should be approached as a long-term commitment to capability, judgement, ethics and continued learning—not simply as a marketing label.Claire 本人的专业道路涵盖司法会计与企业估值专家资质，并以丰富的会计、审计、税务及咨询经验为基础。她所传达的信息十分务实：专业化应被视为对能力、判断力、职业道德和持续学习的长期投入，而不仅仅是一个用于宣传的标签。

View the original LinkedIn post查看 LinkedIn 原文

This news item is for general information only and does not constitute professional advice.本新闻内容仅供一般信息参考，不构成专业意见。

Melbourne, September 2026 — Claire Chang has been appointed Treasurer and Finance Sub-Committee Convenor on the School Council of a Victorian government primary school, contributing her professional accounting and governance experience to the school community.墨尔本，2026 年 9 月——Claire Chang 出任维州一所公立小学理事会的财务主管及财务小组召集人，将其专业会计与治理经验投入学校社区服务。

Supporting the work of School Council支持学校理事会治理工作

Every Victorian government school has a School Council that plays an important role in developing the school’s strategic vision and direction and maintaining its overall governance. Council members include parents, staff and community members who bring relevant skills, experience and different perspectives to the school.维州每所公立学校均设有学校理事会，在制定学校战略愿景与发展方向、维护整体治理方面发挥重要作用。理事会成员通常由家长、教职员工及社区成员组成，为学校带来相关专业能力、实践经验和不同视角。

School Councils generally meet regularly during the school term to consider the school’s achievements, events, financial position, facilities and other contemporary matters. Financial oversight is therefore an important part of informed decision-making and responsible governance.学校理事会通常在学期内定期召开会议，讨论学校成果、活动、财务状况、设施以及其他当前事项。因此，财务监督是理事会作出知情决策和履行负责任治理职责的重要组成部分。

Role as Treasurer and Finance Sub-Committee Convenor财务主管及财务小组召集人的职责

As Treasurer and Finance Sub-Committee Convenor, Claire reviews financial reports, considers and discusses financial concerns, and helps bring relevant matters to the attention of the Council. Her role supports clear consideration of the school’s financial position and encourages careful, responsible use of resources.作为财务主管及财务小组召集人，Claire 负责审阅财务报告、分析并讨论值得关注的财务事项，同时协助将相关问题提交理事会审议。她的工作有助于理事会清晰了解学校财务状况，并推动资源得到审慎、负责任的使用。

By convening the Finance Sub-Committee, Claire also contributes to focused financial discussion before matters are considered by the wider Council. The objective is to support responsible financial management, transparent governance and the school’s sustainable development.通过召集财务小组，Claire 还会在有关事项提交完整理事会讨论前，推动更有针对性的财务审议。相关工作的目标是支持负责任的财务管理、透明治理以及学校的可持续发展。

Professional expertise brought to the role为任职带来的专业经验

Claire is a Fellow Chartered Accountant, a CA Forensic Accounting Specialist and a CA Business Valuation Specialist. She is the Principal of Chang Accounting Advisory and also undertakes expert witness work. Her professional experience includes accounting, taxation, audit, forensic accounting, business valuation and advisory engagements.Claire 是澳新特许会计师公会资深会员，并持有 CA 司法会计专家及 CA 企业估值专家资质。她是 Chang Accounting Advisory 的事务所负责人，同时从事专家证人工作，专业经验涵盖会计、税务、审计、司法会计、企业估值及咨询服务。

This combination of technical knowledge, independent analysis and practical business experience provides a strong foundation for reviewing financial information, identifying matters that require discussion and contributing constructively to governance decisions.这些技术知识、独立分析能力和实际商业经验，为审阅财务信息、识别需要讨论的重要事项，以及建设性参与治理决策提供了扎实基础。

A commitment to community service对社区服务的持续投入

Claire is honoured to serve in these roles and to contribute her time and expertise to the education community. The appointment reflects her commitment to responsible financial stewardship and to applying professional skills in ways that support organisations beyond day-to-day client engagements.Claire 很荣幸能够担任上述职务，并将时间与专业知识贡献给教育社区。这项任职体现了她对负责任财务管理的重视，也体现了她将专业能力运用于日常客户项目之外、支持社区组织发展的持续承诺。