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Christophe Leclerc



Christophe Leclerc is a partner at Accuracy. With over 20 years of experience in financial advisory, he leads the innovation team in Accuracy and specialises in modelling and valuations in transaction, litigation or development cases. While having experience across multiple sectors, he has extensive experience in supporting the Aerospace & Defence, Energy and Manufacturing sectors.

Christophe has developed a tool dedicated to large project valuation and financial monitoring (Accur’Decide®) and a tool used in the valuation of management packages (Accur’Option®), a topic on which he has authored two books. He has supervised over 600 valuation modelling and data science engagements over the last 10 years. He is a member of the French Valuers Society (SFEV).

Christophe speaks French and English.


  • Graduate from Ecole Polytechnique (X91)

In-depth expertise

Christophe has been involved in several engagements in the energy industry (construction of new power plants project reviews, assessment of used fuel recycling costs, assessment of radioactive waste storage costs, implementation of project management processes, etc).  He also serves large industrial corporations operating in the aerospace and defense industry (business planning, risks modelling, programme independent valuation, contracts reviews, due diligences, etc)

Christophe has also been involved in commercial litigation cases dealing with the quantification of damages resulting from construction, commercial, and post M&A disputes.  He is recognised among the leading expert witnesses worldwide by Who’s Who Legal in corporate tax litigations and valuations.

Example of engagements

Aerospace & Defence

  • Implementation of a risks valuation and monitoring tool to assess the impacts of an European satellite navigation programme on a European Union institution’s budget
  • Assistance in the financial assessment and renegotiation of a €20bn contract
  • Review of the risks attached to a portfolio of 6 military aircraft contracts
  • For the supervisory board of a company, independent financial valuation of a €10bn project
  • Financial mediation in the context of a €1bn per year contract renegotiation between an aircraft manufacturer and a first tier supplier
  • Assistance in the preparation of a new business plan after the merger of airlines



  • Assistance to a French nuclear power MNC in a disposal to a state-owned French electric utilities company and in its global restructuring
  • Independent review of the schedule and cost of four EPR nuclear plants (over €30bn).
  • Valuation of power plants in South Boston.
  • Implementation of a valuation tool for oil and gas fields
  • For a board of Directors, multi-year independent review of a €5bn project



  • Appointed as independent expert to assess the costs and fair price of a contract for the two board of Directors of the contracting parties (€2bn over 4 years)
  • Valuation of a JV (€1bn revenues) and assessment of its dismantling costs
  • Regular Independent valuation of a €5bn portfolio of non-listed investments
  • Implementation of a drivers and vehicles optimization tool in the transportation industry