The ability to focus through ribs overcomes an important limitation of a high-intensity focused ultrasound (HIFU) system for the treatment of liver tumours. Whilst it is important to generate high enough acoustic pressures at the treatment location for tissue lesioning, it is also paramount to ensure that the resulting ultrasonic dose on the ribs remains below a specified threshold, since ribs both strongly absorb and reflect ultrasound. The DORT (décomposition de l'opérateur de retournement temporel) method has the ability to focus on and through scatterers immersed in an acoustic medium selectively without requiring prior knowledge of their location or geometry. The method requires a multi-element transducer and is implemented via a singular value decomposition of the measured matrix of inter-element transfer functions. The efficacy of a method of focusing through scatterers is often assessed by comparing the specific absorption rate (SAR) at the surface of the scatterer, and at the focal region. The SAR can be obtained from a knowledge of the acoustic pressure magnitude and the acoustic properties of the medium and scatterer. It is well known that measuring acoustic pressures with a calibrated hydrophone at or near a hard surface presents experimental challenges, potentially resulting in increased measurement uncertainties. Hence, the DORT method is usually assessed experimentally by measuring the SAR at locations on the surface of the scatterer after the latter has been removed from the acoustic medium. This is also likely to generate uncertainties in the acoustic pressure measurement. There is therefore a strong case for assessing the efficacy of the DORT method through a validated theoretical model. The boundary element method (BEM) applied to exterior acoustic scattering problems is well-suited for such an assessment. In this study, BEM was used to implement the DORT method theoretically on locally reacting spherical scatterers, and to assess its focusing capability relative to the spherical focusing case, binarised apodisation based on geometric ray tracing and the phase conjugation method.