ICAEW resources
FORENSIC AND EXPERT WITNESS COMMUNITY
Forensic & Expert Witness
- Hub page
Essential resources, news and support for forensic accountants and expert witnesses.
LEARNING AND PROFESSIONAL DEVELOPMENT
Register of Accredited Accountant Expert Witnesses
- Helpsheets and support
View our register of Accredited Accountant Expert Witnesses.
Industry press
The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of ICAEW membership. If you are unable to access an article, please see our Online resources troubleshooting or contact library@icaew.com.
Exclusive
Ten steps to build best BEPS-compliant policies for crypto clients
- Article
- 26 Feb 2024
- Pretino Albury
Tax advisers can't afford to ignore cryptocurrency if they want deeper client relationships, argues Pretino Albury of Kreston Global.
Exclusive
Ethical failure led to the FTX scandal
- Article
- 01 Jan 2024
- Daniel Butcher
Analyzing aspects of the cryptocurrency exchange FTX's fraud and money laundering scandal highlights the importance of ethics, corporate governance, and internal controls, says Daniel Butcher. Some of the failures at the company included unreliable financial statements, mishandling of confidential data, diversion of corporate funds, poor or no recordkeeping and a lack of control of company cash.
Exclusive
How Bankman-Fried allegedly spent billions in customer funds before FTX collapse
- Article
- 20 Oct 2023
- Yueqi Yang
Forensic accounting expert Professor Easton has testified at the criminal trial of Sam Bankman-Fried that in June 2022, $11.3bn in FTX customer funds were supposed to be held at Alameda Research, but only $2.3bn was actually in bank accounts. Bankman-Fried is accused of using billions of customer funds from the crypto exchange FTX to spend lavishly and engage in speculative trading.
Exclusive
Bad accounting or fraud? Trump's profit numbers don't add up
- Article
- 01 Oct 2023
- Dan Alexander
Financial documents from Trump's trial in New York are now becoming public, including a Deutsche Bank credit report that raises the question of whether the Trump organization might have deceived its lender about the profitability of a golf resort and hotel.
Exclusive
Key issues for the taxation of crypto assets in Finland
- Article
- 21 Sep 2023
- Sakan Kalpio, Antti Lehtimaja
The authors look at how cryptocurrencies and other crypto assets are treated for tax purposes in Finland in comparison with some other jurisdictions and observe some international developments in crypto asset regulation and taxation.
Exclusive
Forensic accounting for restaurants can uncover fraud
- Article
- 01 Sep 2023
- Anneliese Scherer
Restaurant employees carry out common fraud schemes, including various cash and inventory misappropriation schemes. The article runs through some of these and gives advice on how to prevent potential fraud and uncover financial irregularities.
Exclusive
HMRC's crypto-asset tax framework 'not fit for purpose'
- Article
- 24 Jul 2023
Crypto-asset tax experts have disputed HMRC's proposed framework for taxing DeFi transactions, claiming it is unrealistic and oversimplified.
Exclusive
Mexican VAT issues in the use of cryptocurrencies
- Article
- 17 Jul 2023
- Bruno Fregoso
Bruno Fregoso of Copper Wolf reports on Mexico's legislative attempts to grapple with the rising use of cryptocurrency, with potentially significant implications for both direct and indirect tax.
Terms of use
You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
eBooks
The Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive
Hands-on financial modeling with Excel for Microsoft 365: build your own practical financial models for effective forecasting, valuation, trading, and growth analysis
- eBook
- 2022
- Shmuel Oluwa
- Packt
Financial modeling is a core skill required by anyone who wants to build a career in finance. This book explores financial modeling terminologies with the help of Excel. Starting with the key concepts of Excel, such as formulas and functions, this updated second edition will help you to learn all about referencing frameworks and other advanced components for building financial models.
Exclusive
Valuing a business: the analysis and appraisal of closely held companies
- eBook
- 2022
- Shannon P. Pratt and the ASA Educational Foundation
- McGraw Hill Education
Covers different valuation principles and methods.
Exclusive
Introduction to valuing stock options
- eBook chapter
- 2022
- Shannon P. Pratt and the ASA Educational Foundation
- McGraw Hill Education
A chapter providing an overview of some models and techniques commonly used in the valuation of options, including the Black–Scholes model, the binomial model, and Monte Carlo simulation techniques.
Exclusive
Financial modeling in Excel for dummies
- eBook
- 2022
- Danielle Stein Fairhurst
- John Wiley & Sons, Inc.
This books provides practical hands-on exercises to help you build powerful models from scratch, and to work with existing financial models in Excel. Includes chapters on tools and techniques for financial modeling, applying scenarios, charting and presenting model output, building an integrated financial statements model, discounted cash flow valuation, and budgeting for capital expenditure and depreciation.
Exclusive
BVB insights: data and analysis on UK private company multiples
- eBook
- 2021
- Business Valuation Benchmarks
- Business Valuation Benchmarks
Independent analysts, from BVB Ltd, have collated and interpreted transactions data involving private companies. The result is an in-depth overview of transaction multiples paid for UK private companies for the year ended December 2020 (previous editions are also available).
Exclusive
Valuing businesses using regression analysis: a quantitative approach to the guideline company transaction method
- eBook
- 2021
- C. Fred Hall III
- Wiley
Demystifies regression-based valuation through simple explanations, easy-to-understand charts, and time-saving bonus resources. Current methodologies using median, quartiles, or standard deviations to calculate revenue multipliers and cash flow multipliers often produce values that are wildly divergent.
Exclusive
When numbers don't add up: accounting fraud and financial technology
- eBook
- 2020
- Faisal Sheikh
- Business Expert Press
The book begins with a brief assessment of corporate crime, fraud in general, and how accounting fraud is different. There is a review of notorious cases such as Enron (2001) and recently Toshiba (2015), including the socioeconomic consequences of this nefarious crime.
Exclusive
Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations
- eBook
- 2020
- Mark J. Nigrini
- Wiley
This book outlines a framework for and a systematic series of audit data analytics tests that should function well as a starting set of detective controls. The tests are not based on complicated statistics and should be quite easy to understand for anyone that has done well in a handful of accounting courses.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Online magazines
The ICAEW Library provides members, ACA students and other entitled users with online access to a selection of journals on forensic accounting. To view and access these titles, please log in.
Articles and books in the Library collection
The Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals, including The Expert & Dispute Resolver, Money Laundering Bulletin and the New Law Journal. For information on borrowing books from the Library please contact us or see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.
Fool me once: scams, stories, and secrets from the trillion-dollar fraud industry
- Library book
- 2023
- K.R.Pope
- Harvard Business Review Press
Forensic accounting expert Kelly Richmond Pope provides readers with a better understanding of the perpetrators, victims and whistleblowers behind the trillion-dollar fraud industry. Filled with fascinating stories and insightful analysis, 'Fool Me Once' will open your eyes and challenge your thinking.
A practical guide to estate administration and crypto assets
- Library book
- 2022
- R. Marshall
- Law Brief Publishing
This book examines the practical aspects that one must consider when administering crypto-assets as part of the estate of a deceased individual, set against the broader legal and technological backdrop. It covers the tax implications for estates holding crypto-assets, as well as the AML and compliance issues which may arise when dealing with such assets.
Fraud investigation and forensic accounting in the real world
- Library book
- 2022
- W. L. Jennings
- Routledge
This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. Various issues — such as electronic and non-electronic evidence gathering, witness interviews, evidence analysis and correlation, report writing, measuring economic damages, and more — are covered in detail, with illustrative examples.
Taxation of crypto assets
- Library book
- 2021
- N.Schmidt
- Alphen aan den Rijn: Kluwer Law International
A detailed country by country guide to how the tax law of thirty-nine countries may apply in the rapidly developing area of crypto assets, including different use cases and compliance and documentation requirements.
How to find fraud and corruption: recipes for the aspiring fraud detective
- Library book
- 2020
- N.Iyer
- Routledge
This book shows, in simple terms, how everybody can become a successful fraud detective. A series of proven and easy-to-follow recipes show how to find the tell-tale signs of fraud and corruption and work with colleagues to deal with fraud smartly.
Blockchain and cryptocurrency: international legal and regulatory challenges
- Library book
- 2019
- D.Armstrong
- Bloomsbury Professional
A pioneering read which aims to identify regulatory gaps and establish the first applicable frameworks for using blockchain and cryptocurrencies.
Financial failures and scandals: from Enron to Carillion
- Library book
- 2019
- K.Bhaskar
- Routledge
This book is about financial scandals and failures; the authors concentrate on misdeeds by companies and their management, looking at regulation, regulators and reporting, manipulating reports and creative accounting and landmark scandals.
Forensic accounting and finance: principles and practice
- Library book
- 2017
- B.-L. Chew, editor
- Kogan Page
This guide to forensic accounting in the UK provides a comprehensive perspective on the role of the forensic accountant, combining coverage of principles and theory with the real and practical experience of the professional.
Further titles
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Surveys
Annual Expert Witness Survey report 2023
- Website
- Bond Solon
Bond Solon's annual expert witness survey, produced in collaboration with The Times. The 2023 survey gathered the views of 581 UK expert witnesses on a variety of issues, including expert independence, instructions provided to experts, how experts use artificial intelligence (AI) and fees. Appendix 1 provides a list of the most effective methods experts have used to increase instructions.
Global Economic Crime and Fraud Survey 2022
- Website
- PwC
PWC's annual study of global fraud trends, gathering data from more than 1,296 respondents across 53 countries and regions.
Remuneration of experts
- Website
- EuroExpert
EuroExpert survey conducted in 2016, investigating trends in expert witness remuneration across eleven European countries.
Occupational Fraud 2022: A report to the nations
- Website
- Association of Certified Fraud Examiners
The Association of Certified Fraud Examiners (ACFE) gathered data from 133 countries to produce the 12th edition of this report exploring the costs, schemes, victims and perpetrators of fraud.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
Directories
Expert Witness
- Website
- Expert Witness
Directory of expert witnesses and consultants throughout the UK, Europe, Australia, Southeast Asia and other international locations. The database can be searched using keywords and offers contact details and biographies.
UK Register of Expert Witnesses
- Website
- J S Publications
Online directory providing 'Find an expert witness' search. Registered experts can access the 'Your Witness' newsletter and a range of other resources including factsheets and court reports.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
Professional bodies
Association of Certified Fraud Examiners (US)
- Website
- ACFE
Professional association focused on reducing business fraud. The site includes details of membership and qualifications, a Fraud Resources Library and information on AFCE publications, training and events.
Academy of Experts
- Website
- The 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
- Website
- Expert Witness Institute
The site includes information on the organisation, updates on changes to the Civil Procedure rules, Find an Expert directory and the EWI newsletter. A range of useful documents are available to EWI members, including model form of reports and model terms and conditions of engagement.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
Civil, Criminal & Family Procedure Rules
Civil Procedure Rules Part 35: Experts and Assessors
- Website
- GOV.UK
The civil procedure rules make up a procedural code whose overriding aim is to enable the courts to deal with cases justly.
Criminal Procedure Rules and Practice Directions 2020 and Criminal Practice Directions 2023
- Website
- GOV.UK
The criminal procedure rules give courts explicit powers to actively manage the preparation of criminal cases waiting to be heard, to get rid of unfair and avoidable delays. Part 19: Expert Evidence covers topics relevant to expert witnesses.
Family Procedure Rules Part 25: Experts and Assessors
- Website
- GOV.UK
The family procedure rules are a single set of rules governing the practice and procedure in family proceedings in the high court, county courts and magistrates' courts.
Practice Direction 35 - Experts and Assessors
- Website
- GOV.UK
This Ministry of Justice Practice Direction supplements CPR Part 35. In November 2017 amendments came into force for the Civil Procedure Rules Practice Direction 35.11 on concurrent expert evidence.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
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