Page 13 - Family Law Services

Chapter 1

The Divorce Process

Before addressing the roles of a CPA in family law matters, it is important that the practitioner under-
stand the divorce process. Divorces involve a financial division of assets that can be exacerbated by
emotional issues, sometimes including child custody. The financial division involves the identification,
valuation, and ultimate distribution of assets, the assignment of responsibility for liabilities, as well as
the determination of spousal or child support, or both.

Divorce is a legal process in which one spouse, known as the petitioner, plaintiff, or movant, sues the
other spouse, known as the respondent or defendant, for a financial division of the parties’ net assets.
This is accomplished by filing a complaint or a petition for divorce. The filing of the complaint notifies
the court and the defendant spouse of the request for the divorce and, in some states, establishes the date
for the valuation of assets and liabilities. Once this petition is filed, states have differing procedures that
must be followed for further pleadings, responses to the filing, providing discovery, forensic examina-
tions, expert reports, and, ultimately, the granting of the divorce.

In many states, the only requirement for granting a divorce is that one spouse no longer wishes to be
married. fn 1 There does not need to be a specific finding of fault. A no-fault divorce means just that: The
court is not required to make a finding of fault to grant the divorce. In some instances, there may be a
requirement that the parties live separately for a court to grant a no-fault divorce; in other instances, the
parties may simply allege that there are "irreconcilable differences."

Divorces in other jurisdictions can be granted based upon fault. In such instances, a complaint is filed
citing one or more causes such as adultery, alcoholism, drug addiction, imprisonment, insanity, cruel
and inhumane treatment, or extreme cruelty.

During the divorce process, applications called motions may be brought before the court requesting pro-
tection or support to be paid to one spouse or the other. Court orders made in response to these motions
may, for instance, prohibit one spouse from discussing the other spouse’s business or financial matters
or require one spouse to pay support for the other spouse, the parties’ children, or both. Attorneys, fi-
nancial experts, or the divorcing parties themselves may be required to sign confidentiality agreements
to restrict the disclosure of sensitive data and information obtained. Depending on the jurisdiction, court
orders made prior to the ultimate dissolution of the parties’ marriage may be called temporary, interim,
or protective orders. Additionally, in a number of jurisdictions, temporary restraining orders are auto-
matically put in place upon the filing of a divorce action. These may relate to financial issues, such as
prohibiting the cancellation of life insurance policies, making changes in beneficiaries, or the disposition
of assets.

The divorce process can be as short as a few months or as long as several years. An interim or temporary
support order is intended to provide support to meet the family’s needs during the course of the divorce

fn 1 Because divorce laws are different in each state, the practitioner should request information from the attorney to be-
come familiar with the laws existing in the state where the divorce will be adjudicated.

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