It is commonly the case that where, in financial remedy proceedings, one of the assets is an interest in a limited company, the court will direct a valuation of that interest. Sometimes it will be straightforward to calculate the value of a business, such as a one-person incorporated trading entity, where there is no intrinsic value to the company and a formal valuation is not required with the accounts providing the information necessary. However, for a larger business or one that involves multiple shareholders or a minority shareholding, it will usually be necessary for the court to appoint a forensic accountant to conduct a valuation. The application is made using the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 18 procedure and it is ordinarily necessary to include the details and CVs of suggested experts, to enable the court to make a determination. The findings of the