13 February Case Updates Mantir Singh Sahota v Albinder Singh Sahota & Ors [2024] EWHC 2165 (Ch) 13. Changing your opinion, 14. Giving Oral Evidence, 15. Criticism and Complaints, Forensic Accounting The judge found that the forensic accounting expert’s approach of forming an opinion as to the value of the Company, then carrying out a detailed calculation and only if it matches his initial opinion accepting it, undermined the credibility and reliability of his opinion as to the value of the Company.