At Rowe & Associates, we have been involved in a wide spectrum of relationship property matters—ranging from modest estates to highly complex and contested cases involving substantial assets.

We provide independent expert support to either party in a relationship property dispute and are regularly instructed to deliver clarity on financial and valuation issues such as:

• Guidance on discovery—what financial documents are reasonably required for full disclosure

• Valuation of businesses, shares, partnerships, and trust interests

• Valuation of associated relationship property interests, such as shareholder or beneficiary loan accounts

• Assessment of superannuation entitlements and associated claims

• Evaluation of economic disparity claims under section 15 of the Property (Relationships) Act 1976

• Analysis of how separate, trust, and relationship property may have become intertwined

• Calculation of investment returns, distinguishing between passive and active components over time

Our work in this area is thorough, impartial, and focused on helping parties reach resolution through clear, defensible financial insights.

We are frequently engaged to provide independent expert valuation opinions in a variety of situations, including:

• Division of assets in relationship property matters

• Disputes between shareholders or joint venture partners (including claims under section 174 of the Companies Act)

• Business acquisition or sale negotiations

• Shareholder transactions, including transfers of shares

• Valuation of shares for the issue of new equity

• Disputes with Inland Revenue relating to value assessments

Our independence and expertise allow us to deliver opinions that are credible, defensible, and trusted by clients, legal counsel, and the Courts.

At Rowe & Associates, our blend of technical expertise and practical commercial insight allows us to provide robust, well-reasoned valuation opinions that support informed decision-making, negotiations, and the resolution of disputes.

We tailor our approach to the unique circumstances of each matter and are equipped to respond promptly in situations such as:

• Quantifying economic loss in commercial litigation arising from the conduct—or failure to act—by another party

• Resolving post-acquisition disputes, including the evaluation of earn-out provisions and other contingent considerations

• Valuing lost opportunities, including claims involving intellectual property breaches or misappropriation

Our reports are clear, defensible, and aligned with the commercial realities our clients face, making them a valuable tool in both litigation and out-of-court settlements.

At Rowe & Associates, we provide clear, independent forensic accounting services to assist in the investigation and resolution of financial irregularities and disputes.

We are regularly engaged to trace funds, reconstruct financial records, and analyse transactions where accuracy and objectivity are critical. Our work is often used to support legal proceedings and includes:

• Examination of complex financial records to identify discrepancies or misappropriation

• Tracing of assets and cash flows in trust, company, or relationship property structures

• Reconstruction of incomplete or disputed accounts

• Financial analysis to support fraud investigations or allegations of misconduct

Our forensic accounting reports are detailed, evidence-based, and presented in a format that is understandable and suitable for use in Court or mediation. Whether assisting legal counsel, trustees, or business owners, we bring clarity to the most challenging financial matters.