4 Mins
Written by: Natalie Grant
Forensic Accounting Assistant Manager
Last reviewed: 21 October 2026The new HBO and Sky legal drama WAR, starring Dominic West and Sienna Miller, centres on what has been described as “the divorce of the century” between tech entrepreneur Morgan Henderson and film star Carla Duval. The series follows rival law firms battling for advantage as allegations, competing narratives, and significant financial interests collide in a highly publicised divorce.
Although WAR is a fictional drama, its premise reflects a reality familiar to divorce lawyers and forensic accountants: when marriages break down, financial disputes can become just as contentious as emotional ones. In high-net-worth divorces especially, determining what assets exist, who controls them, and the value attached to them often requires specialist investigation.
Why Is Financial Investigation Important During Divorce?
Many people assume divorce proceedings involve little more than dividing bank accounts and property. In reality, some divorces require a detailed examination of the true value of companies and other relevant business interests.
When substantial wealth is involved, both parties may have differing views regarding the true value of marital assets. One spouse may believe assets have been intentionally understated, transferred, hidden or dissipated prior to proceedings.
This is where forensic accountants can play a critical role.
Forensic accountants combine accounting expertise with investigative techniques to analyse financial information, identify inconsistencies, reconstruct transactions and provide independent evidence that can be used in negotiations or court proceedings.
Business Valuation in Divorce: Why It Matters
The premise of WAR involves a technology entrepreneur and a celebrity spouse, a situation in which business valuation becomes a central issue.
Business ownership is often one of the most valuable assets in a marriage, yet it is also one of the most difficult to value accurately.
Questions frequently arise regarding:
- The true profitability of a business
- Future earning potential
- Shareholder interests
- Deferred compensation arrangements
- Executive benefits
- Intellectual property value
Forensic accountants conduct detailed financial analyses to determine a fair and supportable valuation. Their findings can significantly influence settlement negotiations and judicial decisions.
The Role of a Forensic Accountant as an Expert Witness
When disputes cannot be resolved through negotiation, forensic accountants may be called upon to provide expert testimony.
Their role is not to advocate for either party but to assist the court by presenting independent, evidence-based analysis.
An expert witness may be asked to:
- Assess business value
- Evaluate income levels
- Investigate unusual transactions
- Explain complex financial structures
- Assess economic losses
Clear, objective and independent financial evidence can often prove decisive in contentious divorce proceedings.
What WAR Reveals About High-Net-Worth Divorce Disputes
At its heart, WAR explores what happens when personal relationships intersect with power, wealth and legal strategy. While audiences will undoubtedly be drawn to the drama, the series also highlights a less visible reality: behind many high-profile divorces lies an extensive financial investigation.
Forensic accountants are increasingly becoming essential participants in these disputes. Their work helps ensure transparency, promotes fair outcomes and provides the independent evidence needed when financial claims are challenged.
As wealth structures become more complex, the demand for forensic accounting expertise in family law is likely to continue growing.
