Dispute Advisory Services

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In business, disagreements can happen at any time. Resolving disputes can be complex and time-consuming. We help you protect your business, so you can concentrate on what matters most - running your business. Whether you’re already involved in or contemplating a dispute, our services will help you establish the facts, analyse the issues and independently and objectively assess the financial impact at stake.

Practical experience across a wide range of disputes

You can leverage our practical experience working on a wide range of disputes resolved through litigation, arbitration, mediation, expert determination or in an ad-hoc manner, to effectively address matters such as:

  • Disagreements over completion accounts and application of Sale Purchase Agreement (SPA) clauses
  • Shareholder disputes, including minority oppression issues
  • Disagreements over valuation of companies and/or assets
  • Breach of contracts and business disruption
  • Intellectual property infringement
  • Delays of capital and infrastructure projects
  • Insurance claims
  • Fraudulent transactions
  • Tracing of assets

Areas of expertise

You can benefit from the support of our experienced team, who advises on the financial, economic and valuation aspects of claims, assists through the dispute resolution process and provides independent and credible expert reports and expert witness testimony. The areas of expertise include, among others:

SPA, completion accounts and expert determination

Valuation of companies and assets

Damages quantification (loss of profits, incremental costs)

Forensic accounting and tracing of assets

E-discovery and forensic technology

Bringing expertise together

Our strength comes not only from our practical experience in the areas such as forensic accounting, valuation and M&A transactions, but also from the way we bring together industry, economic and technical knowledge from across our different lines of services and the global PwC network to respond to your needs.

Forensic technology support chart

"Where there is complexity and uncertainty - We create clarity and confidence"

Supporting you every step of the way

We are here to support you at every stage of a dispute. From early-stage assessment, which can help you avoid lengthy and costly formal proceedings (e.g. by minimising the scope of disputed items), our focus is on providing you with tailored solutions to assist you throughout the dispute resolution process.

Participation in strategy definition (financial aspects)

  • Preliminary damages assessment
  • Analysis of opportunities and difficulties to substantiate claims
  • Identification of key documents to be collected and submitted

Quantification of damages

  • Accounting and financial analyses
  • Assistance in collecting relevant documents and information
  • Design of relevant approach and quantification model
  • Analysis of the application of contractual clauses

Preparation of expert reports

  • High-level analysis and presentations suitable for early-case assessment, conciliation and/or mediation
  • Critical review of the reports prepared by the opposite party expert
  • Detailed substantiated expert reports to be used in litigation and arbitration proceedings
  • Expert determination services when agreement between the buyer and the seller over purchase price, completion accounts or application of SPA clauses cannot be reached

Expert witness services

  • Oral expert testimony delivered during litigation and arbitration hearings

Experienced team tailored to your needs

Whether you are preparing for a claim, making a claim, or responding to one, you - along with your internal and external counsel - can benefit from our team's advice on the financial, accounting, and valuation aspects of claims. You can request our support at all stages of a claim, from the initial assessment to acting as an expert witness in litigation or arbitration, articulating complex, technical accounting and financial issues with clarity.

To serve you well, the PwC team differentiates itself by (i) applying technical skills with a solution-oriented approach, (ii) drawing on the knowledge and experience of our wider network of in-country and industry professionals as well as (iii) leveraging on our practical experience in dealing with disputes.

With support from our Forensic Technology practice, you can benefit from current technologies (e.g., eDiscovery with AI review optimisation, contract analytics tools, automated redaction, and data analytics), which can help you move toward resolution as quickly as possible so that you can focus on your business.

Our team in Singapore

Sam Kok Weng
Sam Kok Weng

Business Recovery Services Leader, PwC Singapore

Kok Weng is an approved liquidator and leads the Business Recovery Services practice of PwC Singapore. He previously led the PwC Forensic Services practice in Southeast Asia as well as Financial Services practice in Singapore. He was also the Markets Leader of PwC Singapore.

Lie Kok Keong
Lie Kok Keong

Valuation Leader, PwC Singapore

Kok Keong is leading PwC Singapore’s Transaction Services practice, which comprises both, Valuation Services and Financial Due Diligence.

Christopher Tan
Christopher Tan

Partner, Sale and Purchase Agreements, PwC Singapore

Christopher is a Partner within PwC Singapore’s Deals Valuation and Accounting Advisory team. He leads both the Deals Accounting Advisory services and Sale and Purchase Agreement (SPA) services in Singapore.

David Toh
David Toh

Governance, Risk, Controls and Internal Audit Leader, PwC Singapore

David leads PwC Singapore’s Governance, Risk & Compliance practice, which comprises Internal Audit, Corporate Governance, Risk Management and Forensic services to organisations from the private and public sectors. He also leads PwC’s Entrepreneurial and Private Business practice providing integrated business solutions to entrepreneurs, owner-managed and family businesses.

Daniel Fu
Daniel Fu

Partner, Forensics, PwC Singapore

Daniel has more than 20 years of professional experience and currently leads PwC Singapore Forensics and Forensic technology teams. During his career he worked in Singapore and Vietnam.

Dmitry Kosarev
Dmitry Kosarev

Director, Forensics, PwC Singapore

Dmitry has more than 30 years of professional experience at PwC. For the last 20 years, he has specialised in dispute advisory, fraud investigation and anti-bribery anti-corruption compliance. During his professional career he worked mainly in France, Japan and, for more than 10 years, in Singapore.

Examples of past engagements

Acted as a party appointed expert to quantify damages suffered by logistics sector company from breach of exclusive distributorship agreement by its longstanding business partner.

The work included preparation of reports quantifying loss of profits and costs caused by the breach, critical review of the report prepared by the opposite party expert and provision of the oral testimony during the evidentiary hearing.

(Arbitration proceedings in Singapore)

Acted as a party appointed expert during the damages’ quantification phase of an Intellectual Property infringement dispute between companies manufacturing and selling complex equipment.

The expert was required to quantify the loss of profits and certain specified financial parameters pertaining to the sale and manufacturing of complex equipment across multiple years.

The work included critical review of the quantification reports prepared by the opposite party expert, preparation of report highlighting to the Court shortcomings of the opposite party quantification and presenting an alternative quantification of the loss of profits, provision of an oral testimony during the evidentiary hearing and assistance in re-computation of the damages based on parameters ordered by the Court.

(Court proceedings in Singapore)

Acted as party appointed experts during the quantification phase of a minority oppression dispute between shareholders of a Singapore-headquartered international group.

The work included preparation of reports for quantification of the adverse financial impact of the oppressive acts found by the Court and for valuation of the group for the purposes of the court ordered buy-out, critical review of the reports prepared by the opposite party expert and provision of an oral testimony during the evidentiary hearing.

(Court proceedings in Singapore)

Assisted a Singapore engineering company in reviewing critiques formulated by its business partner on the quantification of the claim for compensation for the early termination of a project in a South-East Asian country.

The work included review of the relevant project documents, critical review of the claim quantification prepared by the client’s project team and of the critiques formulated by the business partner and their financial advisors, preparation of a report to the attention of clients’ senior management presenting findings from the review and quantifying potential adjustments.

(Ad-hoc conciliation)

Assisted a Singapore law firm in analysing transactional records and bank statements against a set of specified criteria.

The analysis covered a period of around 10 years and was used by lawyers to provide legal advice to their client.

In the context of a dispute between the parties, acted as an independent valuer / party appointed expert witness to opine on the fair value of businesses / companies from a wide variety of industries across South-East Asia.

In the context of disputes arising between buyer and seller, acted as an independent accountant for determination on the completion accounts of companies from a wide variety of industries across South-East Asia.

Advised external counsel and the client in the identification, collection, processing, review, analysis, production and overall management of large volumes of unstructured and structured data during eDiscovery requests made in the context of a litigation.

International arbitration damages study

Trends and challenges in awarding interest

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