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Forensic accounting

Forensic accountants can provide valuable assistance in trials and investigations. On this page you can find articles and online resources covering expert witnesses, forensic concepts and the Civil Procedure Rules.

Featured eBook

Forensic accounting: global edition
(Pearson, 2015)
A comprehensive overview of forensic accounting, including concepts, best practices and model documentation.

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Featured article

I Swear
Tax Adviser, February 2014, p.18-21
Examines what information expert witness reports should contain under Civil Procedure Rules 35.

To request a copy of this article please contact the Library.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Covid-19 challenges to forensic accountants

How the Covid-19 pandemic has affected forensic accountants: social distancing, court closures and business disruption are all contributing to the increasingly unstable forensic landscape.

The expert witness process: Tips for valuation practitioners

The author shares cross-examination, communication and presentation advice for valuation experts giving evidence in court.

Legal notes: Caveat experts

A TCC decision details how and when expert witnesses might owe their clients a fiduciary duty of loyalty.

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Useful links

ICAEW

Forensic & Expert Witness Community
ICAEW community supporting chartered accountants working as forensic accountants and expert witnesses. The group provides regular newsletters, helpsheets and events.

Forensic Accountant Accreditation
Scheme offering accreditation by Examination of Experience for forensic specialists.

Register of Accredited Accountant Expert Witnesses
Directory of ICAEW accredited forensic accountants and expert witnesses, searchable by name or company and browsable by specialist areas of expertise.

Surveys

Remuneration of experts
EuroExpert survey conducted in 2016, investigating trends in expert remuneration across 11 European countries.

Annual Expert Witness Survey Report 2019
This survey was conducted with over 550 participants concerning the current state of the expert witness industry.

Directories

Expert Witness UK
Directory of expert witnesses and consultants throughout the UK, Australia, Southeast Asia, South Africa and India. The database can be searched using keywords and offer contact details and biographies.

Expert Witnesses Organisations and Registers
Useful listing of expert witness organisations and registers from Delia Venables, a computer consultant for lawyers.

UK Register of Expert Witnesses
Annual directory published by JS Publications each May. Registered experts can access over 40 factsheets, an index of Your Witness journal, a search tool for locating experts and information on the registration process.

Professional bodies

Academy of Experts
Professional body for expert witnesses in the UK. The site includes information about the organisation and a number of key documents for expert witnesses.

Expert Witness Institute (EWI)
The site includes information on the organisation, updates on changes to the Civil Procedure rules, a members directory and the EWI newsletter. A range of useful documents are available to EWI members, including:

  • Code of Practice;
  • Code of Guidance on Expert Evidence;
  • Expert's Declaration;
  • Model Form of Reports;
  • Model Terms and Conditions of Engagement.

Association of Certified Fraud Examiners (US)
Professional association focused on reducing business fraud. The site includes details of membership and qualifications, a collection of fraud links and a press release archive.

Civil Procedure Rules

Ministry of Justice
The CPR set out how civil cases are brought to court and heard. The MoJ is the official source of the CPR, which includes Part 35 Expert and Assessors, and Practice Direction 35: Experts and Assessors. The site also provides glossaries, court guides and a range of supplementary material.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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