SPA Expert Determination (Acting as Determiner)

Act as independent expert determiner for completion accounts disputes under SPA expert determination clauses.

SPA expert determination clauses appoint an independent accountant to make binding decisions on completion accounts disputes. The determiner reviews party submissions, may ask questions, and issues a binding determination on each disputed item.

Acting as expert determiner requires complete independence and impartial application of the agreed accounting basis. The determiner is not an advocate for either party.

ICAEW is the most common appointing body for completion accounts expert determination in UK SPAs. Our team includes accountants who have acted as expert determiner on multiple occasions.

Methodology

Review party submissions on disputed items
Apply agreed accounting basis impartially
Issue binding determination on each item
Maintain independence throughout process

Frequently Asked Questions

What is the difference between an expert witness and an expert determiner?

An expert witness supports one party's position in litigation or determination submissions. An expert determiner is appointed independently to make a binding decision on disputed items, acting impartially and not advocating for either party.

Is expert determination binding?

Yes. Expert determination under an SPA clause is contractually binding on both parties. The determination can only be challenged on very limited grounds, such as fraud or manifest error.

How long does expert determination take?

Typically three to six months from appointment, depending on the number of disputed items, complexity, and responsiveness of the parties. This is generally faster and less costly than court proceedings.

View all services

Instruct a Warranty Claim Expert Witness

Connect with qualified forensic accountants specialising in UK M&A disputes. We respond within one business day.

Instruct an Expert How to Instruct