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.
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.
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.