Forensic Accounting Expert Witnesses
Our experts are trusted by defence teams nationwide
Supporting defence teams with expert financial analysis
In the complex world of criminal law, allegations often centre around financial transactions, asset movement, or fraudulent conduct. Our forensic accounting expert assessments provide clear, concise, and court-ready financial analysis to assist defence teams with fraud, money laundering, tax evasion, and Proceeds of Crime Act (POCA) matters.
How can our forensic accounting experts help with your case?
Our forensic accounting team includes Certified Fraud Examiners (CFE), Fellows of the Association of Accounting Technicians (FMAAT), and Practising Members of The Academy of Experts (MAE), each with extensive experience in financial investigations and expert witness reporting. Together, they bring decades of combined expertise across fraud, POCA, and money laundering matters, supporting legal teams with robust and impartial financial analysis.
We offer expert forensic accounting assessments in a range of criminal law areas, including:
Confiscation Proceedings (POCA 2002)
Our forensic accounting experts can provide detailed, independent analysis in confiscation proceedings under the Proceeds of Crime Act (POCA) 2002. Our experts assess the prosecution’s arguments around benefit, hidden assets, and available amounts to identify weaknesses, inconsistencies, or unsupported calculations.
Our service includes reconstructing financial histories, reviewing bank statements and asset schedules, assessing lifestyle assumptions relied upon by the prosecution, and more. As part of this, our experts will prepare clear, court-compliant reports that assist the court in reaching a fair and proportionate outcome
Fraud Investigations
Our experts have been instructed in a wide range of complex fraud matters including VAT carousel fraud, pension and investment fraud, mortgage fraud, and advertising- or charity-related fraud. Our work in these areas has focused on establishing the true financial position by analysing transaction flows, accounting records, and supporting documentation.
In these cases, our experts identify the mechanics of the alleged fraud, quantify losses or gains, and distinguish between intentional misconduct and poor record-keeping or commercial failure. Findings are presented in a structured and accessible format to support legal argument and effective cross-examination.
Money Laundering and Criminal Property
In money laundering cases, our team can provide expert analysis to trace the movement of funds across multiple accounts, jurisdictions, and entities. This includes reviewing Suspicious Activity Reports, analysing transaction patterns, and assessing whether funds can properly be classified as criminal property.
Where appropriate, we identify legitimate sources of income and challenge assumptions of criminal provenance. Our evidence has supported legal teams in addressing complex issues under the Proceeds of Crime Act and the Money Laundering Regulations.
Tax Evasion and HMRC-Led Prosecutions
Our accounting expert witnesses have experience in cases involving alleged income tax, VAT, and National Insurance fraud arising from HMRC investigations. As part of these investigations, we’ll undertake detailed reviews and reconstructions of incomplete or disorganised accounting records, often spanning several years.
By analysing business records, bank accounts, and third-party data, our experts can assess the accuracy of HMRC calculations as well as identify and challenge any flawed methodologies. During these cases, our team will produce a report to assist the court in understanding complex tax positions and provide robust support in contested financial evidence.
Multi-Defendant Financial Conspiracies
Our forensic accountants can also provide expert insight in large-scale and multi-defendant financial crime cases where the volume and complexity of evidence is significant. Our team will analyse overlapping financial interests, identifying individual roles within alleged conspiracies, and separating collective allegations into attributable financial conduct.
The Carter Brown team is proficient in working to tight procedural timetables working alongside large legal teams, delivering clear, impartial opinions that withstand scrutiny in high-profile and heavily contested proceedings.
Ready to make a referral?
It only takes 5 minutes, an expert pack with CVs, costs and timescales can be sent to you in as little as 30 minutes if you’re at court.
Key Case Experience
Our experts have been instructed in many high-profile and complex criminal cases, including:
- £176M VAT fraud (MTIC)
- £20M pension fraud conspiracy
- £10M unlicensed pharmaceutical and money laundering case
- £3.3M investment fraud – 26 charges
- £1.4M HMRC-led tax evasion investigation
- £1.2M mortgage fraud
- Multi-handed fraud, advanced fee scams, and criminal property matters
How can our forensic accounting experts help with your case?
Our assessment process is clear, collaborative, and compliant with criminal court requirements:
1. Initial Review
Consultation to define scope and identify key financial questions.
2. Document Analysis
Detailed examination of financial records and banking data.
3. Report Preparation
CPR/CrimPR-compliant reports presenting impartial and clearly explained conclusions.
4. Courtroom Testimony
Confident and accessible oral evidence where required.
Frequently Asked Questions
What is an expert witness?
An expert witness is someone who has knowledge not normally possessed by the average person concerning the topic that he is to testify about. Their duty is to assist the court in making their decisions.
Where are you based?
Our head office is in Mansfield, Nottinghamshire, but we are able to offer assessments and ongoing support nationwide through our national network of experts.
For more details and to get in touch, see our Contact Us page.
Who are Carter Brown?
Carter Brown was established in 2001 as a company to provide expert witnesses for family law cases. Since then we have expanded the range of assessments we provide and the services we offer. For more information please see our About Us page.
Do you have any experts that speak languages other than English?
Carter Brown has numerous assessors who speak a variety of languages, ranging from French to Mandarin.
What are your timescales?
Our assessors are very flexible on timescales and the majority can accommodate very quick turnarounds from instruction to reporting.
Can I have a hard copy of a report?
We always provide reports electronically for speed and efficiency. Each report will have a digitally-captured signature. However, if you do require a hard copy signature, this can be arranged.
How are the team trained?
Our QA team have received extensive training on a variety of topics including what makes a good expert assessment, independent social work assessments, giving constructive feedback, formatting and layout of reports. All team members undergo an intensive induction process, whereby following a period of independent reading of anonymised reports their work is checked by a more experienced member of staff and case by case feedback offered. All of our ‘in house’ training for the team is delivered via interactive exercises, case vignettes and group discussion with a strong focus on making assessments as robust as they can possibly be.
All members of the team have also received training from the Society for Editors and Proofreaders regarding onscreen editing or proof reading.
What does QA do and does this cost me extra?
Our dedicated and highly trained Quality Assurance team will ensure the quality of each report. They will read each assessment and provide comprehensive feedback to the assessor regarding spelling, grammar, formatting and content. This doesn’t cost the client anything extra – it’s all part of our service to you.
Areas where Carter Brown can help
Why choose Carter Brown experts?
Founded in 2001 by two Children’s Guardians, who recognised a need for robust, evidence-based assessments within family proceedings. Carter Brown are one of the UK’s leading multidisciplinary assessment service, providing assessments, consultancy and training to Solicitors, Local Authorities, Organisations and the courts.
Referrals
We make referring to us quick and easy. Our team of experienced Referrals Coordinators will individually match your assessment brief with up to 3 experts based on your case’s unique requirements. As part of the referral process, you’ll receive CVs, timescales and costings within just 2 hours. Or if a quicker turnaround is needed, in as little as 30 minutes. You can make a referral by phone, email or use our convenient online form.
Case Management
Your time matters so that’s why we provide a fully managed service from the point of referral to report submission. Our dedicated team of Case Handlers will request medical records and be your go-to for anything related to your case, prior to the submission of the expert’s report. They will also establish experts’ availability to attend professionals’ meetings or court hearings, so that you have all the information you need to hand, providing you with regular detailed updates throughout, ensuring your case stays on track.
Quality
Experts
Our experts each undergo a rigorous recruitment process which ensures they are appropriately experienced, qualified and regulated from day one. This process is overseen by our in-house recruitment team who are continuously sourcing new experts to expand our offering, ensuring we maintain our nationwide coverage showcasing the best possible expertise.
Timely Reports
We know time matters and the impact delays can have. That’s why we proudly deliver 98% of our reports on or ahead of the filing date.
Value
We offer a transparent pricing structure; We provide expert witness assessments within Legal Aid Agency guidelines and in line with LAA-prescribed hourly rates. Work can also be completed on a fixed fee basis or with volume discounts applied – get in touch to find out more.