Main duty of the Department of Forensic Tax and Auditing is to fulfill official assignments in cases where the relevant law allows or obliges the conduct of forensic procedure (Eg. in civil, criminal and/or administrative legal procedures).Further, based on a mandate, the Institue may be assigned to carry out judicial expert activities depending on its remaining capacity.
The main professional principle of the Institute is to carry out the task of the forensic expert objectively, based on profound professional knowledge and appropriate to the requirement of impartiality.
The main areas are the following:
- examinations in offences against economy and property
- examinations in legal relationship of business entities (including budgetary organisations) and private persons, in matters like business or financial settlements, the way of their conducting of bussiness, appraisal of previous damage calculations , and methods
- expert opinions in questions related to accounting and bookkeeping , their relations to IT systems and application to computerized registry programs
- verification of summation ascertainments in legal disputes between employer and employee
- examinations related to taxes, levies, subsidies, and benefits
- examinations related to management of budgetary institutions
- examinations on the field of banking, capital market and insurance
More than 50 years of professional practice and experiencs is the guarantee that experts of the Institute as well as technicians and office clerks render their services to various assigners on a high professional level.
The cases brought before the Institute are mostly complex, requiring itemized data processing, and a wide range of professional experience. In most instances experts give reports in cases, where the verification and/or supervision of former expert’ opinion is required. Experts of the Institue have professional qualifications as master of profession (MSc) and as chartered accountant or master of taxes. Technicians of the Institute have professional qualification as bachelor of profession (BSc) Further, our experts take part in the curricula of LL.M in the field of tax and auditing of Pázmány Péter University, Faculty of Law. Important to us to maintain good cooperation with the professional chambers in the area of the applied common professional principles, methodology and work connections.
Head of Department:
Zsuzsanna Pótorné Nagy
Department of Forensic Tax and Auditing
director, forensic accounting expert