FRP was appointed as Joint Liquidator of a large chain in the retail sector performing a full investigation to consider potential claims as a means of recovery for creditors. In the period between serving the claim and formal Disclosure the insolvent companies’ accounting system was decommissioned, with the data being preserved as a back-up file. FRP was required to provide the data as part of the disclosure process. FRP appointed Stout to use their expertise to extract the data stored in the back-up file into a SQL database and transform it into meaningful accounting reports. Working together, Stout and FRP’s Forensic Services team analysed the data to identify the component parts of the required reports, combining Stout’s data analytic expertise with FRP’s fundamental knowledge of accounting processes and systems as well as the original financial reporting structure of the insolvent companies. The result was the re-creation of four different accounting system reports comprising over 90 Excel files of data. The files were formally disclosed in the litigation for the parties’ Accounting Experts to use as required.