Expert witnesses deal with the external, objective recording of facts and prepare private or court reports on them. The latter is to be prepared by generally sworn and court-certified expert witnesses. CENTURION's expert witnesses prepare expert opinions both as court expert witnesses and as private expert witnesses in the field of litigation and criminal law.

In dynamic business life, conflicts can always arise, for example between shareholders or managing directors. Especially in these cases, it is important to have independent and reliable experts at your side. The CENTURION team supports entrepreneurs, owners, shareholders, private individuals and also corporations, and is regularly appointed as an expert witness by the courts, not least because of its many years of experience.

We analyse the disputed situation, advise you on opportunities and risks, support you in enforcing your claims or prepare independent, objective expert opinions. We work together in intra-disciplinary teams to provide you with the most efficient and highest quality preparation of the facts.

The result of our work is usually an expert opinion which makes complex facts understandable for outsiders such as parties to the dispute, courts, public prosecutors or other authorities. During court proceedings, CENTURION experts explain the expert opinions and thus lay the foundation for further procedural steps.


CENTURION has recognised and court-certified expert witnesses in the fields of

  • bookkeeping, accounting, annual financial statements, payroll accounting
  • tax consultancy
  • auditing
  • group financial statements, international accounting
  • public administration accounting
  • business valuation, business planning


The service portfolio in the area of private and court expert opinions includes (in extracts):

  • expert opinions in the course of business valuations
  • expert opinions on the regularity of the accounting system
  • expert opinions in the event of business interruption or loss of earnings
  • maintenance expert opinion
  • expert opinions on the determination of (in)solvency / excessive indebtedness
  • forecasts for the continuation of business and the creation of status in the event of insolvency
  • expert opinions on general business matters
  • expert opinions on bookkeeping, tax consultancy, auditing
  • expert opinions in connection with economic offences (e.g. fraud)