Determining an accurate amount of income for your client getting a divorce can be hard to pinpoint. Financial statements, bank statements and tax returns should not be taken at face value but compared for inconsistencies. In cases where the income producing spouse has their own business, income and expenses should be verified, at minimum, with a look at the business's Profit and Loss statements, business credit card accounts, and business bank accounts. Often, personal expenses are run through the business and the income can be understated.