Criminal and Regulatory

As the business world becomes ever more sophisticated, the review and analysis of financial and accounting data and the use of expert financial evidence is increasingly important in assisting the prosecution and/or defence to ensure the smooth running of criminal and regulatory cases.  The use of such expert evidence can increase the chance of achieving the best possible outcome for the end client.

When is a NIFA member needed?

NIFA members have assisted prosecution and defence teams in relation to many types of criminal and regulatory cases, such as:

  • Corporate fraud including fraudulent trading and false accounting
  • Other fraud including investment and mortgage fraud
  • Theft including employee theft
  • Insolvency related offences
  • Carousel and other tax fraud
  • Money laundering

NIFA members have the skills and expertise required to assist legal teams to ensure that the financial evidence presented in a case is complete and accurate and, importantly, consistent with the rest of the available factual evidence, especially the client’s witness statement.

NIFA members consider the robustness of the conclusions drawn from financial and accountancy evidence and whether such evidence may suggest an alternative factual scenario to the one upon which allegations advanced by the prosecution are based.

NIFA members also have considerable experience in providing expert evidence in relation to Confiscation Orders and often investigate the level of confiscation claimed for legal proceedings.

Who appoints a NIFA member?

NIFA members are experienced in acting as accounting experts for the prosecution, relevant regulatory body and defendants in the context of criminal and regulatory matters.  We are usually appointed by the solicitors or barrister managing the case for the relevant party to the legal proceedings.

Why appoint a NIFA member?

With backgrounds in accountancy practice, NIFA members are well placed to apply practical commercial insights to cases thus ensuring that statements remain grounded in commercial reality.

NIFA members have the experience necessary to ensure that our work is undertaken in an efficient and cost effective manner without compromising on the quality of the detailed financial analysis that is often key to achieving a successful outcome to a case.

Many NIFA members are familiar with the process of obtaining Legal Aid Agency funding and, unlike many firms, have the scale and structure to enable us to take on cases at the applicable Legal Aid rates.


Pleaded guilty to drug dealing

Single Joint Expert

Criminal and Regulatory

Not applicable

Pleaded guilty to the supply of heroin and cocaine. Benefit assessed at £1.7 million and available assets £0.5 million. Required to consider the source and destination of funds which passed through the bank account.

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Expert report to review Furlough claims made during Covid-19

Party appointed expert

Criminal and Regulatory

Legal and Professional

HMRC dispute regarding level of furlough claims made during Covid 19. Report produced to rework what the claims should have been and then compared to client's claims and HMRC's calculations. HMRC calculations found to be grossly understated.

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HMRC Dispute over historical tax scheme

Party appointed expert

Criminal and Regulatory

Transport and Automotive

Historical tax scheme quashed by HMRC after 17 year consideration. Tax and interest levied. Claim over justification of interest charge given unreasonable delay by HMRC.

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