Document Reconstruction Investigation

Lost, altered, or incomplete ledgers? We rebuild every entry from third-party statements and turn the gaps into airtight evidence.

Gaps Don’t Equal Dead Ends

Missing pages, doctored invoices, or erased QuickBooks entries feel fatal, until you work backward from bank records, vendor statements, and ACH tapes to recreate each transaction.

What We Rebuild

Missing general-ledger accounts from bank and credit-card archives
Erased expense reports via matching vendor invoices & statements
Phantom receipts reversed through vendor confirmations
Discrepancies in duplicate or altered documents
Full financial timelinеs for discovery, disclosure, or trial

Methodology Timeline

Third-Party Capture

Collect statement dumps, ACH wires, and vendor invoices—everything outside the client’s control.

Ledger Re-creation

Recreate every debit/credit by day, by vendor, by category; line-item explanations for every variance.

Variance Report

Flag differences, missing POs, or double-bookings—quantify exposure in a one-page executive summary.

Cross-Examination File

Deliver indexed workbook + sworn affidavit + deposition outline—engineered to survive impeachment.

Results Delivered for Clients

HOA Dues Theft

Management company was stealing homeowner’s dues from absent homeowners. Management company transferred funds directly from HOA bank account into their account. HOA collected on insurance policy due to fraud, management company was referred to the State for prosecution.

Employee Embezzlement

Longtime employee was stealing customer payments on AR. Forensic tracing of timestamped reports and customer receipts clearly showed how employee was working the scheme. Employee took plea deal with DA.

Industry-Sourced Insight: ACFE Fraud Statistics

According to the “Occupational Fraud 2024: A Report to the Nations”

Organizations lose 5% of revenue to fraud each year
Median loss per case is $145,000
Typical fraud case lasts 12 months before detection
The longer a fraudster has worked for an organization, the more costly their fraud
More than half of occupational frauds occur due to lack of internal controls

With losses this huge nationwide, every missing dollar hurts, see how defensible evidence flips the odds and protects what’s yours.

What is document reconstruction in forensic accounting?

Document reconstruction rebuilds fragmented financial records (e.g., lost ledgers, burned invoices) using bank statements, vendor confirmations, tax returns, and digital forensics. Essential for proving claims in fraud, divorce, or disaster cases.

What documents do you need?

Bank statements, vendor invoices/ledgers, payroll tapes, scans accepted.

When is document reconstruction necessary for businesses or litigants?

Critical after fires, hacks, embezzlement cover-ups, or disputes where originals are missing. It restores evidence for damages calculations, tax compliance, or insurance recoveries, often saving cases.

How do forensic accountants perform document reconstruction?

We subpoena third-party records, apply timeline mapping, data imputation from patterns, and cross-verify with interviews/audits. Tools like Excel modeling and ACL ensure court-admissible accuracy with audit trails.

Is the investigation billed hourly or flat-rate?

We work exclusively at a transparent $250 per hour.

Court-ready?

Absolutely, our recreated ledgers have crossed examinations in civil/criminal cases without exclusion.