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Forensic & Expert Witness Community resources

Key resources for Forensic & Expert Witness Community members.
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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.
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.
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.
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), expert witness CV (members only - the ICAEW Library has a loan copy) 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.
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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 Lawyer's guide to understanding hedge fund, private equity, and venture capital valuation, A
  • 2026
  • Kenneth J. Pia Jr., Scott M. DeMarco, Vladimir V. Korobov, Jay E. Fishman
  • American Bar Association
Provides guidance to help understand the valuation of entities that manage hedge funds and private equity funds.
Exclusive BVB insights: data and analysis on UK private company multiples
  • 2025
  • 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 2024 (previous editions are also available).
Exclusive Investment valuation: tools and techniques for determining the value of any asset
  • 2025
  • Aswath Damodaran
  • John Wiley & Sons
Examines the valuation of stocks, bonds, options, futures and real assets.
Exclusive Financial valuation: applications and models
  • 2024
  • James R. Hitchner
  • John Wiley & Sons
Presents the application of financial business valuation theory, with a focus is on application, models, and methods.
Exclusive Valuation book: how to value businesses and shares
  • 2024
  • Mark Aleksanyan, Kenneth Lee, Matthias Meitner, Neil Pande
  • Harriman House
An introductory valuation guide for anyone who needs to value a business. Covers topics including forecasting, discount rates, multiples-based valuation, present value models, and accounting-based models.
Exclusive Financial governance
  • 2024
  • Richard Leblanc (Editor)
  • Wiley
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 5 looks at the audit committee's oversight of external audit, internal audit, risk management, technology and cybersecurity. Also covered are directors' responsibilities towards insolvency, fraud and financial reporting issues (mostly related to IFRS).
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.

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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.

Forensic accounting and financial shenanigans detection
  • 2026
  • S. Goel
  • Routledge
This book offers a practical introduction to forensic accounting, and demystifies the mechanics of financial shenanigans or earnings management. It uses real-world examples to explain common financial manipulation techniques, red flags, analytical tools, and fraud prevention methods.
Cryptoasset taxation
  • 2025
  • B. Lee, D. Seymour, Z. Wyatt
  • Bloomsbury Professional
This book offers clear, practical guidance on the UK tax treatment of cryptoassets, explaining HMRC’s position and compliance requirements. It combines technical definitions, case law, and illustrative examples to help advisors navigate this evolving area confidently.
Global financial investigations: forensic accounting in practice
  • 2025
  • A. Gore
  • Routledge
Aimed at undergraduate and graduate-level students, this book introduces the world of forensic accounting and the investigation of transnational financial crimes. It provides an overview of core concepts and current industry trends, as well as practical guidance and real-world examples.
Called to account: financial frauds that shaped the accounting profession, 4th ed.
  • 2025
  • P.M. Clikeman, J. Diaz
  • Routledge
An exploration of some of the most significant accounting frauds of the past 90 years, and the resulting reforms. This fourth edition includes new material on Carillion, Wirecard, and Luckin Coffee, making it an ideal resource for students and instructors in auditing, fraud examination, and advanced accounting courses.
Taxation of intellectual property, 5th ed.
  • 2024
  • J. Hickey, Z. Khilji
  • Bloomsbury Professional
A guide to the UK tax treatment of intellectual property assets, including crypto-assets. Covers the key tax considerations and planning issues for individuals, non-corporate entities and companies.
Cryptocurrency and other digital assets: tax law and practice, 2nd ed.
  • 2024
  • A. Wood
  • Claritax Books
A detailed work exploring how established principles of UK taxation – such as those around trading or investment, the nature of income, the location of assets, and reliefs – are properly applied to cryptocurrency and other digital assets.

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

Guidance for Expert Witnesses on the use of AI
  • May 2026
  • Business and Industry Guide
Guidance from The Academy of Experts January 2026
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
  • 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 people everywhere to do business with confidence..
Find out more
Rodin's The Thinker
Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.