A forensic accountant is commonly instructed to provide assistance to the victims of fraud once a fraud has been detected, or is at least suspected. Forensic accountants are also appointed to assist in preparing the defence for the perpetrator of the alleged fraud.

We can assist with the following types of fraud:

• Bank scam emails (false representation leading to financial theft)
• Benefits fraud (failure by the claimant to disclose information about their income and/or assets)
• Employee fraud, including false accounting (often arising from an abuse of power or position)

In the context of a suspected corporate or company fraud (i.e. fraud committed against a business rather than an individual), we have been engaged to carry out fraud investigations to help detect and/or identify the extent of the suspected fraud. We are experienced in helping companies assess fraud risk and implementing preventative procedures in order to help reduce the risk of falling victim to fraud.

We are normally appointed by the defence in criminal proceedings relating to fraud. We are engaged by a defendant’s legal team to assist with the review and analysis of financial evidence in order to build the defence and/or assess the strengths and weaknesses of the prosecution’s case against the defendant.

We are experienced in assisting the defence with the following:

• Reviewing evidence
• Reviewing and validating the prosecution’s assessment of the potential financial loss
• Undertaking further investigations, as required, to assist the defence

Where a criminal prosecution of the suspected perpetrator of a fraud is underway or anticipated, the police are responsible for investigating the alleged fraud.

We are also experienced in acting for both defendants and claimants in relation to civil proceedings relating to corporate fraud. We may be instructed by companies in order to identify possible perpetrators of a corporate fraud.