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Departments:
Forensic accounting

The term "forensic accounting" may be familiar - but it may also seem puzzling. Television programs have made the world of forensic medicine familiar to everyone but it requires some imagination to picture accountants doing similar work.

The term "forensic accounting" refers to any accountancy work related to legal proceedings, whether civil proceedings (such as a breach of contract or divorce) or criminal proceedings (such as fraud). The term also covers calculations to support other contentious matters such as business disputes or insurance claims. (Why "forensic"? Because the word is derived from the Forum in ancient Rome, which was where the courts were held.)

Often we will prepare a report on the accounting issues, the facts available and the conclusion we draw from those facts. Occasionally we are also called on to give evidence at trial if the matter does not settle by negotiation.

We are generally appointed by the solicitors acting on behalf of one, or more, of the parties involved in the case. We are occasionally appointed by a litigant in person, although this is less common, as most people contemplating legal action instruct a solicitor. We accept appointments on behalf of claimants or defendants or, increasingly, as single joint experts. As experts, we are obliged to be entirely independent in our report as our duty is to the court, not to those who instruct us. We also accept appointments as advisers, where our duty is solely to the party by or on whose behalf we are instructed.

The Head of the Forensic Accounting Department is Ashley Hayman, who is also the Senior Partner of the firm. Having read Law at Cambridge before becoming an accountant he has a particular interest in matters where the legal and accounting professions meet.

Other staff in the department have backgrounds in audit, corporate finance, unincorporated businesses and HM Revenue & Customs investigations.

Not only does the department itself cover a wide range of accounting expertise in personal hands-on knowledge, but we also have the full range of the firm's experiences and client base to draw on.