Banking and Finance Expert Reporting Services
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Banking & Finance Expert Report Services in the UAE
Independent financial analysis that helps courts, regulators, and legal teams make sense of complex banking disputes.
In legal proceedings, financial transactions, and regulatory compliance matters, expert reports are extremely important. In the UAE, where the banking and finance sector is highly dynamic and complex, a reliable expert report can make all the difference to how a dispute is resolved. At Farahat & Co., we provide comprehensive Banking & Finance Expert Reports tailored to each client’s specific dispute, prepared to withstand scrutiny from courts, arbitration panels, and regulatory authorities.
Our Specialists In Banking and Finance Expert Reporting Services
Abdulla Al Shamssi - CA
Regulated Court Expert
M. A. Farahat – ACPA, CFE, CICA
Regulated Court Expert
Mamdouh Ali
Regulated Court Expert
Mohammed Ghoraba
Associate Expert
Mohamed Hassan Mahmoud
Associate Expert
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What Is a Banking and Finance Expert Report?
A banking and finance expert report is a thorough evaluation, with findings and recommendations, made by a subject-matter expert in financial and banking matters. These reports provide an overview of the facts, assess the supporting data, explain the reasoning behind the analysis, and provide evidence to support the expert’s conclusions.
A typical banking and finance expert report contains:
- An overview of the facts and assumptions considered by the expert
- Detailed financial analysis followed by the expert’s opinion
- A clear distinction between fact and opinion
- A summary of the instructions given to the expert
The report must be written so that a person who is not an expert in finance or banking can readily understand it. This matters because it provides specialised insight to the court, the litigant who sought the expert’s services, and their legal team, which can materially affect how the case is ultimately resolved.
Legal Framework: The New UAE Banking Law
The regulatory landscape for banking and finance expert reports in the UAE shifted significantly in September 2025 with the introduction of a comprehensive new law.
Federal Decree-Law No. 6 of 2025, issued 8 September 2025 and effective from 16 September 2025, fully repealed and replaced the previous Central Bank Law (Federal Decree-Law No. 14 of 2018) and the 2023 Insurance Law. This New Banking Law consolidates the regulation of banks, insurers, payment service providers, and financial market infrastructure under a single legislative framework, and significantly expands the Central Bank of the UAE’s regulatory reach to cover open finance, virtual asset payment services, and financial technology providers.
Affected institutions have a one-year transition period, running through 16 September 2026, to bring their operations into full compliance. For banking and finance disputes arising during this transition, expert reports increasingly need to address both the previous regulatory framework and the requirements of the new law, depending on when the underlying transaction or conduct occurred.
Common Banking and Finance Disputes Requiring Expert Reports
Banking and finance expert reports support a wide range of dispute types, each requiring a different analytical focus.
- Loan default and recovery disputes: covering breach of repayment obligations, guarantee enforcement, security enforcement, and cross-default scenarios across lending agreements.
- Trade finance and letters of credit disputes: involving documentary compliance, standby letters of credit, demand guarantees, and documentary collections, commonly assessed against international rules such as UCP 600.
- Syndicated loan disputes: multi-lender financing structures involving agents, security trustees, and intercreditor arrangements, where disputes often involve valuation disagreements or allegations of misconduct among multiple parties.
- Regulatory compliance and AML disputes: disputes connected to anti-money laundering obligations, sanctions compliance, or regulatory investigations under the New Banking Law.
- Investment and asset management disputes: disagreements over investment losses, portfolio management, or fiduciary duty in banking and financial advisory relationships.
- Fraud and misappropriation involving financial institutions: disputes requiring forensic tracing of funds through banking channels.
How UAE Courts Use Financial Expert Reports
UAE courts frequently appoint financial experts to assess complex banking and finance matters that fall outside standard legal expertise. Understanding how these reports are actually used helps set realistic expectations for their role in a case.
Expert reports are not legally binding on the court. However, they carry significant weight in practice. Where a judge disagrees with a court-appointed expert’s opinion, they are generally required to explain the basis for that disagreement in their ruling. This gives well-prepared expert reports substantial practical influence over case outcomes, even though the final decision always rests with the judge or tribunal.
Both court-appointed and party-appointed experts play a role in UAE proceedings. A court-appointed expert acts as a neutral party assessing the dispute on the court’s behalf, while a party-appointed expert provides analysis supporting the position of the party that engaged them, subject to the same standards of objectivity and professional rigour.
Types of Banking and Finance Expert Reports We Provide
Expert witness reports
Carefully prepared, impartial reports providing neutral analytical opinions for legal proceedings, whether court cases, arbitrations, or regulatory investigations.
Litigation support reports
Reports that help legal teams build strong cases and present compelling evidence for courtroom arguments, addressing financial analysis, fraud audit, and asset tracing.
Regulatory compliance reports
Reports confirming a business’s alignment with current banking and finance regulations, particularly relevant given the compliance requirements introduced under the New Banking Law.
Risk assessment and management reports
Reports identifying risks associated with transactions between financial institutions or investment opportunities, along with practical strategies to manage that risk.
Forensic accounting reports
Reports using advanced forensic accounting techniques to uncover financial irregularities, fraud, or misconduct connected to banking relationships and transactions.
Valuation and financial analysis reports
Reports summarising business entities, assets, or investment opportunities in depth, supporting sound decision-making and strategic planning.
Scope of Our Banking and Finance Expert Services
Our expert reports on banking and finance matters cover a complete range of areas, including financial analysis, risk assessment, compliance evaluation, forensic investigations, and valuation services. Our team can deliver a full due diligence report, conduct a forensic audit, or provide an expert opinion in court, depending on what your specific matter requires.
Our specialists maintain detailed knowledge of the regulations governing UAE banking and finance, including the New Banking Law, the requirements of the Securities and Commodities Authority, and the standards applicable to entities regulated within DIFC and other financial free zones. This ensures our reports remain accurate, current, and reliable across the full range of regulatory contexts a banking dispute might involve.
Why Choose Farahat & Co. for Banking and Finance Expert Reports
- Qualified professionals: our team includes certified public accountants, forensic accounting experts, and fraud examiners with substantial practical experience
- Comprehensive services: due diligence, valuations, dispute resolution, compliance auditing, and fraud investigation, all under one firm
- Current regulatory knowledge: our reports reflect the requirements of the New Banking Law and its ongoing transition period, not just legacy regulatory frameworks
- Court recognition: our expert reports are prepared to the professional and legal standards required by UAE courts, arbitration panels, and regulatory authorities
- Established track record: over four decades supporting UAE businesses across audit, accounting, and financial advisory disciplines
