Fraud Forensic Accountants for Corporates & Compliance Teams

You Don't Always Know the Full Picture Yet

Many corporate fraud investigations begin with a suspicion, tip-off, or regulatory enquiry before the full scope is clear. A fraud forensic accountant helps you understand what you are dealing with before you decide how to respond.

Internal Investigations

Working under legal professional privilege (via your external legal counsel), our fraud forensic accountants:

• Conduct forensic accounting investigation of suspected fraud or misconduct
• Preserve and analyse financial evidence
• Quantify the scope and value of any wrongdoing
• Produce investigation reports protected from disclosure to regulators (LPP)
• Advise on whether self-reporting to SFO/FCA is appropriate

SFO Self-Reporting: The New Landscape

The SFO's updated 2025 guidance emphasises early engagement and full disclosure, including facilitating access to overseas data and waiving privilege over factual accounts as elements of cooperation. While self-reporting now explicitly leads to DPA invitation, disclosure neither automatically protects against prosecution nor guarantees reduced penalties. Fraud forensic accountants help corporates by quantifying the full scope of misconduct, modelling financial exposure (disgorgement plus penalty), preparing the financial evidence package for disclosure, and supporting DPA negotiation on quantum.

DPA Negotiation Support

A DPA financial settlement consists of disgorgement of profits or benefits from misconduct, financial penalty, and costs. Fraud forensic accountants quantify each element: the foundation of DPA negotiation.

FTPF Prevention Procedures

The FTPF offence requires large organisations to have reasonable fraud prevention procedures in place. The SFO and CPS updated joint guidance covers general principles, evidential considerations, and public interest factors. Fraud forensic accountants assess whether existing procedures are adequate and advise on improvements, building the reasonable procedures defence. The offence has been in force since 1 September 2025 under ECCTA 2023.