Expert Witness Reports & Testimony
Our employee fraud expert witnesses produce CPR Part 35 compliant reports that clearly explain the fraud, quantify the loss, and withstand cross-examination. Reports address the Ikarian Reefer duties - primary duty to the court, objectivity, and independence from the instructing party.
Our Methodology
| Phase | What We Do | Deliverable |
|---|---|---|
| Instruction | Review letter of instruction, agree scope, and confirm CPR Part 35 compliance requirements. | Acknowledgement of instruction and scope agreement |
| Investigation | Conduct forensic investigation and analysis within agreed scope. | Investigation workpapers |
| Report drafting | Prepare structured expert report with executive summary, methodology, findings, and conclusions. | Draft expert witness report |
| Trial support | Joint expert meetings, supplemental reports, and oral evidence at trial or tribunal. | Oral testimony and supplemental reports as required |
Frequently Asked Questions
What must an employee fraud expert witness report include under CPR Part 35?
A CPR Part 35 compliant report must include the expert's qualifications, instructions received, methodology, findings with supporting schedules, conclusions, and a statement of truth. The expert must confirm their primary duty is to the court, not the instructing party, per The Ikarian Reefer [1993] duties.
Can the same expert provide both investigation and expert witness report?
Yes. The same forensic accountant typically conducts the investigation and prepares the expert witness report, ensuring consistency between workpapers and reported findings. Early investigation under privilege can transition to a court report when proceedings are issued.
Need a forensic accountant for employee fraud?
Tell us about your matter and we will connect you with a qualified expert witness. Response within one business day.