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.
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.
What Happens at a Joint Meeting of Experts in Financial Proceedings?
A CPR Part 35 forensic accountant explains what happens at a joint meeting of experts in financial proceedings, including agenda preparation, the joint statement, and why meetings succeed or fail.
What Does a Forensic Accounting Expert Report Contain? A Solicitor's Checklist
A CPR Part 35 forensic accountant sets out the mandatory contents of a forensic accounting expert report, the five most common deficiencies, and how assumptions differ from opinions.