Useful links
Annual Expert Witness Survey report 2023
- 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.
Expert witnesses: Joining forces
- Rakesh Kapila
Forensic accountant Rakesh Kapila provides a best practice guide to forensic accountants’ interaction with other experts, giving examples of how experts work together on various cases including divorce, personal injury, and property.
Expert witness duties in construction disputes
- Pinsent Masons
Out-Law guide to the duties of an expert witness, and what sanctions exist where an expert fails to perform those duties. Refers to a variety of legal jurisdictions, including England & Wales. The growing complexity of construction and engineering disputes has led to an increased demand for the services of experts, including specialists in valuation and quantum.
Global Economic Crime and Fraud Survey 2022
- PwC
PWC's annual study of global fraud trends, gathering data from more than 1,296 respondents across 53 countries and regions.
Occupational Fraud 2022: A report to the nations
- 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.
Academy of Experts
- 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.
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.
Practical perspectives
FORENSIC AND EXPERT WITNESS COMMUNITY
Form & Content of Joint Statements Guidance for Experts
- 04 Nov 2021
- PDF (2,460kb)
- The Academy of Experts
Guidelines from the Academy of Experts on joint statements.
Arbritration and forensic accounting
- 10 Jul 2020
- PDF (160kb)
- Forensic & Expert Witness Community
This practical perspective is intended for members of the Forensic & Expert Witness Community new to the process of arbitration.
FORENSIC AND EXPERT WITNESS COMMUNITY
Business valuations for forensic accountants
- 23 Apr 2021
- PDF (162kb)
- Forensic & Expert Witness Community
This practical perspective cannot be a textbook on valuation; it merely provides a checklist of matters to be considered.
FORENSIC AND EXPERT WITNESS COMMUNITY
Case management and file organisation
- 29 Jun 2020
- PDF (202kb)
- Forensic & Expert Witness Community
This practical perspective sets out some best practice relating to the management of a forensic case and file organisation.
FORENSIC AND EXPERT WITNESS COMMUNITY
Concurrent Expert Evidence - Hot Tubbing
- 26 Feb 2021
- PDF (212kb)
- Forensic & Expert Witness Community
This practical perspective is intended to assist members of the Forensic & Expert Witness Community new to the procedure of concurrent expert evidence.
FORENSIC AND EXPERT WITNESS COMMUNITY
Disclosure and inspection
- 10 Aug 2020
- PDF (196kb)
- Forensic & Expert Witness Community
This practical perspective summarises the rules likely to be of relevance to members who are forensic accounting practitioners engaged as expert advisers and/or expert witnesses by parties involved in litigation proceedings to be heard in the High Court, County Court and the Civil Division of the Court of Appeal.
FORENSIC AND EXPERT WITNESS COMMUNITY
Engagement letters
- 10 Jul 2020
- PDF (190kb)
- Forensic & Expert Witness Community
This practical perspective considers the principles concerning engagement letters in relation to members engaged in litigation support and forensic accountancy assignments.
FORENSIC AND EXPERT WITNESS COMMUNITY
Expert determination and forensic accounting
- 13 Nov 2020
- PDF (166kb)
- Forensic & Expert Witness Community
This practical perspective is intended for members of the ICAEW Forensic & Expert witness community new to the process of expert determination.
Multiples
Exclusive
LIBRARY
Private company multiples
- Business Valuation Benchmarks
Access data on the multiples paid for UK private businesses.
Model documents
Into the witness box: Get your expert witness engagement letters and reports into shape
- ICAEW Library and Information Service
Information on resources available from the ICAEW Library, including a model form of expert's report, model form of expert witness CV, model terms of engagement for the employment of experts and books on the role of the expert witness.
Legal cases
Exclusive
Forensic & Expert Witness Community cases
- ICAEW Library and Information Service
Key legal cases relevant to accounting expert witnesses, with links to the judgments on Bailii and related articles held by the ICAEW Library and Information Service.
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
- 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
- 2022
- Shannon P. Pratt and the ASA Educational Foundation
- McGraw Hill Education
Covers different valuation principles and methods.
Exclusive
Introduction to valuing stock options
- 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
- 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
- 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
- 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.
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.
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
LIBRARY
Ten steps to build best BEPS-compliant policies for crypto clients
- 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
- 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
- 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
- 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
LIBRARY
Key issues for the taxation of crypto assets in Finland
- 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
- 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.
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.
Online journals
These journals are available only to logged-in ICAEW members, ACA students, Forensic & Expert Witness Community members and other entitled users. To access them, 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
- 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
- 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
- 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
- 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
- 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
- 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.
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.
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.
Exclusive
Legal services
- Jan 2023
- Business and Industry Guide
Guide to researching the legal services industry. Quick links to trends, forecasts, market research, statistics and useful organisations.
Civil, Criminal & Family Procedure Rules
Civil Procedure Rules Part 35: Experts and Assessors
- 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
- 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
- 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
- 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.
Thought leadership
Our thought leadership is intended to change thinking and behaviour. We want to help our members do their jobs as best they can. Ultimately, this will enable a world of sustainable economies.
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