This thesis is grounded in analytical reflections and organisational observations made during an internship within the Audit CPA group, and more specifically within its financial advisory entity, Caelius Partners, specialised in valuation, restructuring and transaction services. Two structural observations shaped the research problem. First, despite access to a large and continuously updated portfolio of accounting data across the group, no structured mechanism exists to identify, upstream, companies potentially facing (i) financial distress and restructuring situations, (ii) contentious or litigation contexts, or (iii) transactional events such as ownership reorganisation. The generation of specialised assignments remains primarily driven by explicit client requests or partner initiative.