Insights &
Analysis
Forensic accounting commentary, case law updates and expert witness practice notes from Key Ledgers.
What Is a Forensic Accountant Expert Witness and How Do You Instruct One?
A CPR Part 35 forensic accountant expert witness owes their primary duty to the court, not the client. How to instruct one correctly and what courts require from their report in England and Wales.
What Happens During an HMRC COP9 Civil Investigation of Fraud
A practical guide to HMRC COP9 civil fraud investigations, covering the Contractual Disclosure Facility, how penalties are calculated, the difference from COP8, and the role of a forensic accountant in preparing disclosure.
Antecedent Transactions in Insolvency: What Directors and Creditors Need to Know
A forensic accounting guide to antecedent transactions in insolvency, covering preferences, transactions at undervalue, wrongful trading and the forensic accountant's role in investigating and quantifying recovery claims.
How Forensic Accountants Trace Hidden Assets in Divorce Proceedings
A forensic accounting guide to tracing hidden assets in divorce proceedings, covering lifestyle analysis, business reconstruction, valuation methodologies and the court powers available where non-disclosure is suspected.
How Business Interruption Insurance Claims Are Calculated
A forensic accounting guide to how business interruption insurance claims are calculated, covering gross profit definitions, indemnity periods, trend adjustments and increased costs of working.
How Are PCP Car Finance Commission Claims Calculated?
This post explains how PCP car finance commission claims are calculated, covering discretionary commission arrangements, redress methodology, and the forensic accountant role in consumer finance quantum.
How Do You Prove Inter-Company Debt in a Shareholder Dispute?
This post explains how inter-company debt is proved in shareholder and commercial disputes, covering the records needed and how forensic accountants reconstruct and report on inter-company loan account balances.
Business Interruption Claims for Hospitality and Restaurant Businesses
Hospitality business interruption claims require sector-specific forensic analysis of covers, average spend, and seasonal trading patterns. Learn how restaurant and hotel BI claims are quantified.
How Long Do Business Interruption Claims Take to Settle?
Business interruption claims settle in 12-18 months when uncontested, or 3-5 years when disputed. The timeline depends on claim complexity, insurer conduct, and whether forensic accounting evidence is used.