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Forensic & Expert Witness Community resources

Key resources for Forensic & Expert Witness Community members.

Practical perspectives

Arbritration and forensic accounting

This practical perspective is intended for members of the Forensic & Expert Witness Community new to the process of arbitration.

Case management and file organisation

This practical perspective sets out some best practice relating to the management of a forensic case and file organisation.

Multiples and deal data

Model documents

Legal cases

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

BVB insights: data and analysis on UK private company multiples

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).

Valuing businesses using regression analysis: a quantitative approach to the guideline company transaction method

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.

When numbers don't add up: accounting fraud and financial technology

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.

Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations

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.

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

 

DAC Beachcroft analysis points to 'worrying trend' among expert financial witnesses

The UK courts are becoming willing to dismiss valuation expert witness testimony from accountants when they sense a lack of direct relevant experience, law firm DAC Beachcroft suggests.

Latest trends in blockchain and crypto

Article outlines some recent developments in distributive ledger technology and cryptocurrencies and what they might mean for accountants and finance processionals moving forward.

Digital assets: does the perception match reality

Article dispels some of the common misconceptions about digital assets and provide a starting point for accountants to better understand the impact of the new digital asset ecosystem on the accounting profession.

Accounting for cyrptocurrencies

Guidance on accounting for cryptocurrencies under US GAAP

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.

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.

Taxation of crypto assets

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.

Financial failures and scandals: from Enron to Carillion

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

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.

Litigation services handbook: the role of the financial expert

Definitive US guide for financial experts engaged in litigation services. This updated sixth edition includes new coverage of the role of technology in the financial expert's practice, plus practical insights from leading experts in the field.

Model form of expert's report

Revised version of the model form, reviewed in light of developments that have occurred since the first version was produced.

Industry guides

Our industry guides provide a range of resources from a variety of sources that may be useful when benchmarking company performance against industry averages, locating indicators to assist in identifying potential loss of earnings or researching the background to a particular industry.

The guides also provide details of key players reports, market reports and mailing lists which ICAEW members and ACA students can order through the website or by contacting our enquiry team.

Useful links

Academy of Experts

Academy of Experts resources include: regular fees survey (the survey results are published in the Academy's print journal, The Expert & Dispute Resolver, which the ICAEW Library subscribes to), model terms of engagement (members only - the ICAEW Library has a loan copy), expert's report (members only - the ICAEW Library has a loan copy), expert witness CV (members only/available to purchase) and guidance on giving remote evidence.

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

Criminal Procedure Rules Part 19: Expert evidence

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.

Practice Direction 35 - Experts and Assessors

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. 

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.