Insights &
Analysis
Forensic accounting commentary, case law updates and expert witness practice notes from Key Ledgers.
What Is a Counterfactual Model in a Business Interruption Claim?
A counterfactual model in a business interruption claim projects what the business would have earned without the insured event. Learn how forensic accountants build and challenge these models.
Business Interruption Insurance Claims: A Forensic Accountant's Complete Guide
Business interruption insurance claims require forensic accounting to establish the true loss. Insurers typically understate losses by 20-40%. Learn how claims are quantified and settled.
When Should a Solicitor Instruct a Forensic Accountant? 7 Warning Signs
Solicitors should instruct a forensic accountant when 7 key warning signs appear: disputed business value, unexplained DLAs, lifestyle mismatch, turnover drops, complex structures, offshore assets, or pension gaps.
What Qualifications Should a Forensic Accountant Have in England and Wales?
A forensic accountant in England and Wales needs ICAEW or ACCA membership, a practising certificate, CPR Part 35 training, and ideally the ICAEW Accredited Forensic Accountant designation. Here is what to check.
Is It Worth Hiring a Forensic Accountant? A Solicitor's Decision Guide
Hiring a forensic accountant is worth it when the gap between declared and true financial value exceeds the expert's cost. Learn when it pays, when it does not, and the risks of proceeding without one.
How Much Does a Forensic Accountant Cost in the UK?
Forensic accountant fees in the UK range from £200 to £500 per hour. A complete expert report costs £3,000 to £15,000. Learn what drives costs up, what is recoverable, and how to control your budget.
What Is a Forensic Accountant and When Do You Need One?
A forensic accountant is a qualified accountant who investigates and reports on financial matters for legal proceedings. Learn when solicitors need one, what they do, and what qualifications to look for.
Single Joint Expert vs Party-Appointed Forensic Accountant: What Solicitors Need to Know
A CPR Part 35 forensic accountant explains when courts appoint a single joint expert versus party-appointed experts in financial proceedings, with real-world patterns from 150+ instructions.
How AI Disclosures Are Now Affecting Forensic Accountant Expert Reports
A CPR Part 35 forensic accountant explains what AI disclosures are now required in expert witness reports, what the CJC guidance says, and how solicitors should address AI use when instructing.