Lotus Amity provide Financial Clarity through Forensic Accounting, Valuation and Virtual CFO services.

Chartered Accountant  •  Accredited CA Valuation Specialist  •  Certified Fraud Examiner

The Lotus is a symbol of Clarity.  Amity means mutual understanding.


Appraisal arbitrage - betting on Fair Value

Article: Gambling on Fair Value?


Virtual CFO Financial Clarity Valuing Goodwill

Article: What is Goodwill?


Earnings manipulation

Accounting Shenanigans


Valuing minority interests

How to value minority interests?


Earnings and value

How earnings impact value?


Forensic Accounting Fraud & Investigations

Forensic Investigations


Valuing economic damages

Valuing economic damages

In a damages claim which is the appropriate measurement? Lost profit or lost business value? What is the difference and how are they calculated?

Dick Smith - overstated stock

Dick Smith – Accounting Shenanigans?

Dick Smith allegedly bought stock not based on what customers wanted but based on supplier rebates.

Discount rate and risk

Discount rate and risk

Value is driven by future earnings and the discount rate. The discount rate is the rate of return required by investors. The rate of return is a function of the risk associated with the future earning stream.

Valuation Methods

Valuation Methods


How to value equity

How to value equity?

Virtual CFO - Financial Modelling - what is value? valuation definition

Article: What is Value?