Reconstruction of accounting records

Reconstruction of accounting records may be required to establish the true value of a business or to quantify losses for many reasons.

Usually, these records have been damaged or destroyed — this could be due to business interruptions such as fire or flood.

Or it may be that an employee has intentionally destroyed records to hide a fraud.

Generally speaking, reconstruction is less of an issue now that best practices call for automated computer back-ups of records that are either kept off site or in the cloud. Yet, records may still be destroyed by an employee if this person has authority over these processes.

For more information about record reconstruction and how Gerry Rea Partners can help, please call us at 0800 343 343.

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