Global Jurisdiction Coverage & Report Standards
Fraud Loss Expert is a global forensic accounting and financial expert witness firm specializing exclusively in the quantification of financial loss arising from fraud, including financial fraud, investment fraud, corporate fraud, embezzlement, and cyber fraud. We serve law firms, insurers, corporations, and individual fraud victims worldwide.
Fraud schemes are rarely confined to a single forum. We provide expert witness services across civil litigation, criminal and regulatory proceedings, and international arbitration, with reports prepared to the procedural and evidential standards of each matter.
Civil litigation
- Commercial fraud and asset recovery proceedings
- Expert reports aligned to the procedural rules of the forum
- Claimant and defendant quantum instructions
- Single joint expert and court-directed appointments
- Joint statements and rebuttal reports
Criminal & regulatory
- Criminal fraud and confiscation proceedings
- Securities and market conduct enforcement
- Regulatory investigation support
- Forensic tracing in parallel civil and criminal matters
- Expert evidence on loss and benefit quantification
International arbitration
- ICC, LCIA, SIAC, AAA/ICDR arbitration
- Investment treaty arbitration (ICSID)
- Cross-border fraud asset recovery in arbitral proceedings
- Expert evidence under IBA Rules on the Taking of Evidence in International Arbitration
Expert Report Requirements by Forum
Civil litigation standards
Expert reports for civil fraud proceedings must state the expert's qualifications, instructions, methodology, and assumptions clearly. The expert's duty is to the court or tribunal, not to the instructing party. Reports separate proven loss from estimated loss, disclose tracing methodology, and address the legal test for recoverable loss in the relevant cause of action.
Criminal & regulatory standards
Criminal and regulatory proceedings require the same forensic rigor with additional focus on traceability, source documentation, and clarity on what is proven versus inferred. Reports must withstand scrutiny on methodology and be capable of explanation in oral evidence.
International arbitration standards
International arbitration tribunals generally apply the IBA Rules on the Taking of Evidence in International Arbitration as a guide to expert evidence. Expert reports should be independent, address the issues defined in the terms of reference, and comply with any procedural timetable set by the tribunal.
In investment treaty arbitration, expert evidence on quantum must align forensic accounting analysis with the applicable treaty and compensation principles governing the dispute.
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