The case speaks in numbers.
Someone has to translate them with technical rigor.
We act as a court-appointed forensic accountant and as a technical assistant expert for the parties — with the same rigor of someone who has audited large-scale operations, now applied to reports and opinions built to withstand cross-examination.
- Art. 156technical evidence requires an expertCPC
- Art. 465court appointment of the expertCPC
- Art. 477report and opinion of the assistantsCPC
A court decision is only as solid as the numbers it rests on.
When a dispute depends on accounting knowledge — calculating a partner's share, verifying claims, computing damages — the judge and the parties need someone technically qualified to translate the documents into verifiable facts.
Dissolution and share valuation
Calculating the amount owed to a withdrawing or excluded partner, based on a determination balance sheet and a review of the company's assets and liabilities.
Bankruptcy and judicial reorganization
Verification of claims, analysis of assets and liabilities, and examination of the accounting regularity of companies undergoing reorganization or bankruptcy.
Asset division and damages
Asset survey for division of property, review of alimony based on actual income, and calculation of material damages in civil actions.
Two roles, the same technical standard.
Forensic accounting plays two distinct roles in a case — Vulpini performs both, but never both at once in the same case.
Appointed by the judge, impartial by definition
When appointed by the court, Vulpini represents neither party. The report answers the questions posed by the judge and by both sides with the same technical independence applied to any independent audit.
- Document analysis and responses to formal questions
- Site visits and inspections, when necessary
- A substantiated expert report, within the set deadline
Hired by a party, technical to the end
As a technical assistant, we follow the official expert examination on behalf of one of the parties: reviewing the court expert's methodology, flagging inconsistencies, and producing our own technical opinion — without giving up rigor, even while representing one side.
- Monitoring of the expert examination process
- Drafting of technical questions
- Dissenting or supplementary technical opinion
From the court order to the report, with full traceability.
The process is the same whether acting as court-appointed expert or as technical assistant — only who the final opinion is directed to changes.
Appointment and questions
Acceptance of the appointment or engagement, analysis of the questions posed by the court and the parties, and definition of the technical scope of the examination.
Investigation and assessment
Document gathering, accounting and financial analysis, and on-site inspections when the case requires — always with formal records of what was examined.
Expert report or technical opinion
Delivery of the expert report or the technical assistant's opinion, substantiated, within the procedural deadline and ready for cross-examination.
An expert report only has value if it withstands the next question. That's why every conclusion comes with the document and the method behind it — not just the final number.
- Technical evidence requires a specialized expertCPC ART. 156
- Parties may appoint a technical assistantCPC ART. 465
- Formal requirements of the expert reportCPC ART. 473