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Reference Guides for Instructing Solicitors

Practical guidance on expert evidence, procedural requirements, and forensic accounting in UK litigation, investigations, and arbitration.

Fraud Expert Witness is an independent UK forensic accounting and financial expert witness practice based in London. We specialise in asset tracing, ledger fraud investigation, business valuation disputes, economic loss quantification, and regulatory defence work for solicitors, barristers, corporate boards, and London-seated arbitral tribunals.

Civil Expert Evidence

CPR Part 35 Report Structure

Key elements solicitors should expect in a compliant financial expert report for England & Wales civil proceedings.

  • Statement of truth and expert declaration confirming duty to the court.
  • Summary of instructions and list of documents relied upon.
  • Methodology, assumptions, and calculations with working papers available on request.
  • Clear distinction between facts, assumptions, and opinion.

Single Joint Expert Instructions

Practical considerations when appointing an SJE in commercial and Chancery disputes.

  • Joint letter of instruction should define scope, assumptions, and timetable.
  • Parties should agree data access and disclosure protocols early.
  • Range of opinion may be appropriate where assumptions are contested.

Cross-Examination Preparation

How instructing solicitors can prepare for expert evidence at trial.

  • Identify pleaded issues the expert evidence must address.
  • Review assumptions and sensitivities before exchange of reports.
  • Prepare counsel with a structured summary of key findings and limitations.

Criminal & Regulatory

CrimPR Part 19 Expert Reports

Requirements for accounting expert evidence in Crown Court fraud and dishonesty prosecutions.

  • Compliance with Criminal Practice Direction on expert evidence.
  • Full disclosure of instructions and source materials.
  • Availability for cross-examination and supplemental analysis if new disclosure arises.

FCA & SFO Investigation Support

How forensic accounting assists in regulatory and law enforcement investigations.

  • Privileged internal reviews before formal enforcement action.
  • Transaction tracing and reconstruction of accounting entries.
  • Coordination with legal advisers on disclosure and interview strategy.

POCA Restraint & Recovery

Forensic accounting in proceeds of crime and civil recovery proceedings.

  • Identification of recoverable property and associated transactions.
  • Analysis supporting restraint applications and settlement discussions.
  • Documentation suitable for court and enforcement authorities.

Arbitration & Matrimonial

London Arbitration Expert Disclosure

Expert evidence in LCIA and ICC arbitrations seated in London.

  • Reports typically follow IBA Rules on the Taking of Evidence.
  • Instructions, assumptions, and methodology must be transparent to all parties.
  • Tribunal-appointed experts require demonstrable independence.

Matrimonial Finance Expert Evidence

Forensic accounting in Form E disclosure and business valuation disputes.

  • Review of personal and corporate bank accounts for undisclosed flows.
  • Valuation of private companies and partnership interests.
  • Lifestyle analysis where expenditure is inconsistent with declared income.

Asset Tracing in UK Proceedings

Practical approach to tracing funds through UK and offshore structures.

  • Bank statement analysis and intercompany reconciliation.
  • Companies House and beneficial ownership review.
  • Clear documentation of evidential limitations on third-party records.