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Guido Althaus



Guido Althaus is a partner in the Frankfurt office of Accuracy GmbH Wirtschaftsprüfungsgesellschaft. He brings more than 20 years of professional experience in national and international projects to Accuracy. Guido is specialised in transaction advisory services and litigation support. In this context he was often involved in financial due diligence and restructuring situations, as well as being appointed as expert witness in connection with litigation and arbitration cases. In his professional career, Guido participated in and led over 300 engagements respectively.

Prior to joining Accuracy, Guido Althaus gathered his experiences with Big 4 and Top 10 audit and advisory firms, and lastly, with Alvarez & Marsal.

Guido is a member of the chamber of certified public auditors (Wirtschaftsprüferkammer) and the Institute of German public auditors (Institut der Wirtschaftsprüfer in Deutschland e. V.).

Guido is the winner of the 2019 Corporate Intl Magazine Global Award: ‘Insolvency Litigation Expert Witness of the Year in Germany’.

Guido speaks German and English.


  • Diploma in business administration (Diplom-Kaufmann), Goethe University Frankfurt am Main
  • Certified public auditor (Wirtschaftsprüfer), chamber of certified public auditor (Wirtschaftsprüferkammer)

In-depth expertise


Guido has been appointed as financial advisor for both corporations and financial investors in the context of acquisitions or disposals. He regularly conducts buy-side as well as sell-side financial due diligence engagements including carve-out, business plan preparation, financial modelling and assessment of synergies.


On numerous occasions, Guido Althaus has been appointed as financial expert and has testified as an expert witness in litigation and arbitration cases. Additionally, he has been appointed as arbitrator by the chamber of public auditors (Wirtschaftsprüferkammer).

In the context of litigation and arbitration cases, Guido’s focus is insolvency situations, valuations/damage calculations, economic analyses and forensic accounting. In conducting his engagements, Guido Althaus has expertise and applies the prevailing case law as well as the standards issued by the German Institute of Public Auditors (Institut der Wirtschaftsprüfer e.V.).

Example of engagements

Transaction Services

  • Buy-side due diligence at a target company for industrial valves
  • Buy-side due diligence at a target company in the tool manufacturing sector
  • Buy-side due diligence at a target company in the manufacturing industry (carbon products)
  • Buy-side transaction services as well as definition and implementation of operational restructuring measures for an insolvent premium wheelchair manufacturer
  • Sell-side advisory services for an international mechanical engineering group with a disposal of a loss-making European business unit
  • Vendor due diligence for an engineering and construction group of companies (metals, plastics)
  • Financial advisory services for a company in the engineering and equipment industry
  • Buy-side due diligence for a company in the engineering industry (power supplies and equipment)
  • Buy-side due diligence at a target company in the consumer products sector
  • Financial advisory services in connection with an expansion financing for a company in the chemical sector

Litigation and arbitration cases

  • Appointed as financial expert by the purchaser in a post transaction price adjustment dispute in the engineering industry
  • Appointed as financial expert in an international arbitration case for breach of contract
  • Appointed as financial expert in a shareholder dispute in order to evaluate supplier contract conditions of the company to avoid insolvency proceedings
  • Appointed as financial expert in a shareholder-management dispute to evaluate a business plan for a new product development and market introduction
  • Appointed as financial expert in a supplier-customer dispute to evaluate a long-term supplier contract based on an alleged insolvency of the company
  • Appointed as financial expert for comprehensive litigation support and several expert opinions in a complex post transaction dispute with a subsequent insolvency of the company
  • Expert opinion to evaluate the accounting of industrial inventories before the background of alleged fraudulent actions
  • Support for a company in the aviation industry in connection with a Joint Venture dispute