Forensic Accounting & Business Valuations 

A boutique firm exclusively providing independent forensic accounting and valuation services.


Cully Gower Consultant

Career Summary

  • 2018 - Present
    Consultant, GowerJones Forensic Accountants Pty Limited
  • 2009 - 2018
    Director, GowerJones & Co Pty Limited
  • 2003 - 2009
    Director, GCA Gower & Co Pty Limited
  • 1998 - 2003
    Sole Practitioner, GCA Gower & Co
  • 1993 - 1998
    Partner, Deloitte Touche Tohmatsu
  • 1987 - 1993
    Partner, Duesburys (a predecessor firm of Deloitte Touche Tohmatsu)

Qualifications and Membership

  • FCA Chartered Accountants Australia + New Zealand (CAANZ)
  • Registered Company Auditor No. 4194
  • Founding Committee Member - Business Valuations Group of the Institute of Chartered Accountants
  • Bachelor of Commerce, Rhodes University, South Africa


Mr Gower has over 30 years experience in corporate advisory (including IPOs and independent expert’s reports), due diligence, financial investigations, business valuations and has acted in a large number of major corporate litigation matters giving expert evidence in Australian and New Zealand jurisdictions. Mr Gower was a founding member of the Business Valuations Special Interest Group.

Prior to 1998, Mr Gower was admitted as a Partner into the firm of Duesburys Chartered Accountants (a predecessor firm of Deloitte Touche Tohmatsu) in July 1987 with responsibility for Corporate Services. During the period 1987 to 1998 Mr Gower was responsible for a wide range of corporate advisory and consultancy assignments and acted as an expert witness in major commercial litigation matters.

During the period 1977 to 1987 Mr Gower was employed by Arthur Young in South Africa and Australia. Mr Gower’s early experience included employment in the audit and insolvency division of the firms.

Areas of Specialisation

Mr Gower’s involvement in corporate financial engagements has been largely focused on assisting clients through major corporate acquisition or disposal transactions. The accounting support which Mr Gower has provided in respect of these and other transactions during his career has included:

  • Analysis of the fairness of the acquisition considerations to be paid. Such analysis involved obtaining a comprehensive understanding of the business entities in question, and particularly the factors which could be expected to impact earnings;
  • Valuation of businesses. Valuation opinions were prepared in order to facilitate transactions, taxation planning purposes, corporate strategic planning and quantification of loss in litigation matters. Valuation opinions usually involved an understanding of the assets and earnings of business enterprises and the risks associated with investment in the business;
  • Due diligence investigations. These investigations have been undertaken to substantiate the financial position or representations to be relied on by acquirers of businesses, including public investors;
  • General financial analysis and advice in respect of the preparation of forecasts, feasibility studies and evaluation of the benefits of transactions;
  • Litigation engagements, involving providing evidence in respect of accounting matters generally and quantification of economic loss.

Significant Engagements

Expense Reduction Analysts Group Pty Ltd & Ors ats Armstrong Strategic Management & Marketing Pty Ltd & Ors

Critique of opposing experts report and quantification of loss
Instructing Solicitors – Thomson Geer

Macquarie International Health Clinic v Central Sydney Area Health

Critique of opposing experts report and quantification of loss
Instructing Solicitors – Bolzan & Dimitri

Westpac v Sayah

Critique of opposing experts report and quantification of loss
Instructing Solicitors – DLA Piper

Diab Pty Limited v YUM! Restaurants Australia Pty Limited

Critique of opposing experts report and quantification of loss
Instructing Solicitors – Webb Henderson