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Forensic Services

Forensic accounting services in GP dispute

FRP acts as independent forensic accounting expert in partnership dispute


The partners of a GP practice were in dispute regarding aspects of their partnership agreement.

One of the partners issued a breach of contract claim, stating that another partner had caused or allowed the draft profit and loss accounts to understate the current and capital accounts of the claimant, while overstating those of the defendant. The claimant also asserted that the defendant had drawn excess profits, causing his capital account to be overdrawn.

A counter-claim was issued by the defendant regarding money he was allegedly owed, effectively reducing the claim for overdrawn profits. FRP was instructed by the defendant’s solicitors to act as independent forensic accountants regarding the quantum of the claim.


Our team reviewed and forensically analysed the submissions of both parties, the partnership accounts, and supporting schedules and correspondence from the claimant’s expert.

We critically assessed the extent to which the share of profits in the partnership accounts reflected the partnership agreements, and the adjustments to the accounts proposed by the claimant. We identified adjustments to the claimed amount of overdrawn profits, where necessary.

We prepared a memorandum setting out our findings, including an assessment of the overdrawn profits, to assist the defendant in the proceedings.


The parties considered the findings of both independent forensic accountants and reached settlement through mediation.

The parties considered the findings and reached settlement through mediation. Chris Osborne Forensic Services

Related team

Christopher Osborne

Christopher Osborne

  • Partner
  • Forensic Services
  • London

Laura Dymott

Laura Dymott

  • Director
  • Forensic Services
  • London