Financial statement forensics

The client asks you to use Claude for these tasks.

Write the task the way you would brief a strong junior analyst. Give them the numbers, give them the context, and ask one clear question.

The ideal response must show its working. A bare answer, even a correct one, is not enough; a reviewer must be able to check every step.

Do not use real companies. Invent the company, change the numbers, keep the pattern realistic.

Attach every file the model needs (the statements, the notes, a ledger extract). If it cannot be solved from the attachments and the prompt alone, it is not ready.

Ideas to get you started. Take one, change it, or write something else entirely. Revenue recognised too early on a multi-year service contract. A working-capital squeeze hidden by a factoring arrangement. Goodwill that should have been impaired after a lost customer. Capitalised development costs that are really maintenance. A related-party loan disguised as a trade receivable. Inventory obsolescence not provided for after a product recall. Lease liabilities left off balance sheet after a sale-and-leaseback. Deferred tax asset recognised without convincing evidence of profits. A cash-flow statement that does not reconcile to the balance sheet. Segment reporting that hides a loss-making division. Warranty provisions cut to hit a profit target. Bonus accrual reversed in the final week of the year.