At the freezing and interim relief stage in Russian asset investigations, forensic accounting is not a supplementary tool — it is the foundation on which a creditor's application stands or falls. Russian arbitrazh courts granting interim measures require the applicant to demonstrate, with documentary support, both the existence of a substantive claim and a real risk that assets will be dissipated before judgment. Forensic accounting provides the structured transactional analysis that satisfies this evidential threshold.
Under Russian procedural law governing interim measures, courts assess whether the applicant has established a prima facie case and whether the balance of convenience favours preservation of assets. A forensic accounting report — tracing transaction flows, identifying ultimate beneficiaries, and mapping asset structures across Russian entities and, where relevant, offshore holding layers — directly addresses both limbs of that test. Courts in the Siberian and Ural circuits have accepted forensic analysis as part of the documentary package supporting freezing applications, particularly where corporate structures obscure direct asset ownership.
For a foreign creditor pursuing asset recovery in Russia, the practical implication is sequencing. Forensic work should begin before the application is filed, not after. The evidential package submitted with the interim relief petition shapes the court's initial assessment, and a weak evidentiary foundation at this stage can be difficult to remedy once proceedings are under way. For context on how Russian courts have applied forensic evidence in enforcement matters, see Supreme Court enforcement trend: forensic accounting and How Russian courts approach forensic accounting.
The recommended next step for creditors with Russian counterparty exposure is to instruct counsel to assess the available documentary base — corporate records, transaction histories, and known asset registers — before determining whether the evidentiary threshold for a freezing application can be met. Our Asset Tracing & Recovery practice advises foreign creditors at each stage of this process.
If you are assessing whether forensic accounting supports an interim relief application against a Russian counterparty — make an enquiry: info@vetrovpartners.com | WhatsApp/Telegram: +7 (983) 510-38-76
— Elizaveta Razina Senior Lawyer, Practice Lead — IP Enforcement, Vetrov & Partners vetrovpartners.com/razina/
Elizaveta Razina leads the firm's intellectual property practice, representing foreign trademark owners in infringement proceedings before Russian state courts and the IP Court. She has been with the firm since 2012 and holds a degree from Novosibirsk State University (2013). She advises on anti-counterfeiting strategy and parallel import controls.
This publication is provided for informational purposes only and does not constitute legal advice under Russian or any other applicable law. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. Vetrov & Partners is a Russian-qualified law firm. For matters governed by foreign law or requiring local admission in another jurisdiction, we collaborate with trusted counsel in the relevant jurisdiction. For advice regarding your particular situation, please contact info@vetrovpartners.com.