This is in relation to financial expertise services and providing reports on commercial and civil disputes based on the assignment of judicial authorities and specialized cases. These are review services and agreed-upon procedures or on specific financial items. A report is issued by the legal accountant on the results. Expert services are also provided in various courts such as commercial and administrative courts. It is also necessary to adhere to the instructions of International Standard No. 4400 when implementing them, as Naseebah Company is an accredited expert in many expert departments in commercial and general courts, in addition to the Expertise platform.

Adherence to the instructions of International Standard for Consulting Services No. 4400 when implementing them (forensic accounting services engagements) helps in each of the following aspects: -
- Increasing confidence in financial statements and accounting information.
- Detecting, preventing and deterring fraud and judicial support.
- Combating money laundering and assisting in corporate governance.
- Estimating losses according to agreed-upon procedures.
- Issuing reports on specific financial data to help management make the appropriate decision.
- Submitting a report on disputed financial items, which helps the parties reach an agreement.
- Assisting management in verifying financial items in which there are suspicions of embezzlement or theft.
- Issuing reports to relevant parties on specific items.
This standard addresses the professional responsibilities of the certified public accountant when he is engaged to submit a report to a litigating party as an expert in his field of specialization to perform specific tasks that do not fall, according to his professional judgment, within the engagements regulated by the International Standards on Auditing, Review, Other Assurances and Related Services. These tasks usually relate to disputes over financial or accounting matters related to the expertise and skills of the certified public accountant as an expert in the case or dispute (for example, conducting accounting between parties who have commercial relationships or partnerships), and require the preparation of a report that includes the expert's opinion and the aspects on which he relies to justify this opinion.