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Fraud Loss ExpertForensic Accounting & Financial Expert Witness
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Fraud Loss Quantification Expert Witness Services

Fraud Loss Expert is a global forensic accounting and financial expert witness firm specialising 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.

Specialist fraud loss expertise produces more rigorous, defensible expert evidence than general commercial quantum work — because the methodology, legal tests, and financial reconstruction required in fraud proceedings are fundamentally different.

SERVICE 01

Fraud Loss Quantification

Independent quantification of total financial loss caused by fraudulent conduct — tracing funds from their pre-fraud position through the fraudulent scheme to the actual loss suffered. Covers direct loss, consequential loss, and interest. Methodology disclosed and fully referenced in the expert report.

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Key Capabilities
  • Tracing of funds from pre-fraud position through fraudulent transactions to net loss suffered
  • Quantification of direct financial loss arising from the fraudulent conduct
  • Assessment of consequential loss where causation can be established
  • Interest calculations on proven loss, with methodology disclosed in the report
SERVICE 02

Investment Fraud & Ponzi Scheme Loss

Expert quantification of loss arising from fraudulent investment schemes — including Ponzi schemes, boiler room fraud, unauthorised trading, and misrepresentation of investment products. Counterfactual analysis: what would a legitimate investment have returned? The difference is the fraud loss.

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Key Capabilities
  • Counterfactual analysis — reconstruction of what a legitimate investment would have returned
  • Ponzi scheme loss quantification, including net winner and net loser analysis where applicable
  • Boiler room fraud — quantification of loss from misrepresented investment products and returns
  • Unauthorised trading and mis-selling — tracing of client funds and investment performance
SERVICE 03

Corporate Fraud & Embezzlement

Forensic analysis of internal fraud — employee embezzlement, procurement fraud, payroll fraud, expense fraud, and management fraud. Quantification of direct theft, concealed losses, consequential business impact, and cost of investigation.

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Key Capabilities
  • Employee embezzlement — tracing of misappropriated company funds through payroll, expenses, and accounts
  • Procurement fraud — kickbacks, inflated invoices, and supplier collusion
  • Payroll fraud — ghost employees, inflated hours, and unauthorised payments
  • Expense fraud — personal expenditure claimed as business costs
SERVICE 04

Forensic Investigation & Asset Tracing

Forensic tracing of assets misappropriated through fraud — identifying the location, form, and value of fraudulently obtained assets, tracing through complex financial structures, and supporting litigation and asset recovery proceedings.

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Key Capabilities
  • Tracing of misappropriated funds through bank accounts, corporate structures, and nominee arrangements
  • Identification of assets purchased with fraud proceeds — property, vehicles, investments, cryptocurrency
  • Analysis of complex financial structures used to conceal fraud proceeds
  • Cross-border asset tracing supporting worldwide freezing and recovery orders
SERVICE 05

Litigation Support & Advisory

Advisory support throughout fraud litigation — reviewing the opposing party's quantum analysis, advising on financial strategy, identifying errors in fraud loss schedules, preparing counsel for cross-examination on financial issues.

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Key Capabilities
  • Critical review of the opposing party's expert report and loss schedules
  • Identification of methodological errors, unsupported assumptions, and calculation mistakes
  • Advisory memoranda on financial strategy and quantum risk
  • Preparation of counsel for cross-examination of financial witnesses
SERVICE 06

Single Joint Expert Appointments

Appointment as Single Joint Expert in fraud quantum proceedings — neutral, independent financial loss analysis instructed by both parties or directed by the court. Reports comply with CPR Part 35 and Practice Direction 35.

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Key Capabilities
  • Neutral, independent quantification of fraud loss instructed jointly by both parties
  • Court-directed Single Joint Expert appointments in fraud quantum proceedings
  • Joint statements with the opposing expert where a single joint expert is not appointed
  • Compliance with CPR Part 35, Practice Direction 35, and the relevant court rules
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