In confiscation proceedings, the court determines the benefits which defendants derive from offences committed on the basis of POCA. The court makes various assumptions and also considers the realisable assets of defendants. We are often instructed by solicitors representing defendants to provide initial written advice based on an overview of data set out in prosecutors’
Our forensic accounting work on money laundering cases is distinct from that on criminal cases in general because it involves critical scrutiny of funds flows with our focus being to establish the extent to which a defendant’s funds arise from lawful activities. Our role may include assisting legal teams to obtain relevant court orders by
Our work for law enforcement agencies on criminal prosecution cases is based on identifying at the outset the accounting evidence required for such cases. We also need to consider carefully whether there may be “other” explanations in relation to theft or fraud allegations so that our reports on behalf of the prosecution have a sound
When instructed by solicitors representing defendants in criminal investigations, our expertise in understanding the issues enables us to identify efficiently both used and “unused” evidence relevant to the matter. We consider carefully if the accountancy evidence presented on behalf of the prosecution is accurate, complete and consistent with the defendant’s explanations. Our conclusions include an
Civil fraud cases can be wide-ranging but often involve alleged thefts carried out by employees or senior managers. Our work on behalf of solicitors representing business claimants is likely to involve obtaining a clear understanding of the accounting systems and controls of the business and to evaluate the financial rewards obtained by the defendant who