This year we highlight 173 market-leading forensic accountants operating in investigations proceedings. They have been chosen for their top-notch skills and experience of providing expert witness testimony in litigation and arbitration proceedings; advising on valuation issues; and conducting analyses in investigations across a wide variety of sectors and jurisdictions.
The Global Elite Thought Leaders are those individuals who received the highest number of nominations from peers, corporate counsel and other market sources this year. Our research has identified them as truly outstanding practitioners and the very best in their field.
Who’s Who Legal does not list firms, only individuals. The leading firms are those in each region whose listed practitioners received the most total nominations in our research.
Global Elite Thought Leaders
Will Davies “really is one of the best in the business” according to impressed sources who consider him a “very personable and an excellent witness". He is further commended for his “superb analysis” and “excellent people skills”.
Peers celebrate James Helme as “a true pleasure to work with” and distinguish him as “very responsive and flexible when dealing with updated instructions and tight timeframes".
Kevin Hellard is “extremely technically strong, creative and commercial in his problem solving” compliment sources adding: “He makes excellent use of technology to assist the review of large volumes of data."
Steve Holt “is very user friendly, has excellent attention to detail and is very solution focussed" praise market commentators. He is highly sought after for his “great assistance in locating assets both in the UK and other jurisdictions".
“Top-quality forensic accountant” Toby Duthie is held to be “simply the best". One source adds: "He is one of the most articulate financial experts I have every come across.”
Rik Workman “is a bright and creative expert" held in high esteem by sources, one of whom notes, “Rik has been instrumental behind the scenes providing forensic analyses of multiple accounts, from multiple countries and multiple systems."
Derek Patterson "is part of a great team at Forensic Risk Alliance" remark impressed sources adding, "Derek is a really excellent investigator."
Yousr Khalil draws high praise from sources who say she “is terrific at what she does and deserves special recognition for her outstanding work". One sources adds, "I was impressed by her tireless devotion to uncovering the facts, as hard as they were to ascertain from the client’s accounting system."
Leading investigations expert Andrew Durant is commended for his over 20 years’ experience in financial fraud, data theft and corruption matters.
Ian Thompson excels in complex financial investigations and is well known for his meticulous due diligence and auditing work.
Sources regard Jonathan Middup as “one of the nicest guys in the game”, with a prestigious track record in forensic contract review and anti-fraud measures. Sources note that he “comes across as knowledgeable, approachable and well connected".
Michel Grummel carves a distinguished figure in financial investigations, where he skilfully navigates prevention, detection and forensic evaluations.
Other Leading Individuals
Ben Johnson from Berkeley Research Group “really gets into the nuts and bolts” of the investigation at hand and delivers “invaluable numbers and accounting assistance”.
At Smith & Williamson, David Alexander “enjoys an excellent reputation in the legal community for his incisive investigative ability and great humour”.
Daniel Barton at Alvarez & Marsal is a go-to practitioner in fraud, bribery and corruption investigations on an international scale. "He is very versatile and proactive" and “remains calm under pressure".
Julian Jones “controls work streams very effectively and consistently creates a quality product" according to impressed sources who add, "He always produces extremely well-tailored solutions and demonstrates a comprehensive understanding of claims."
Christopher Osborne with FRP Advisory possesses “an excellent understanding of various legal claims relating to fraud proceedings” and “knows how to best simplify his explanations”.
KPMG’s Alex Plavsic comes highly recommended for asset tracing, accounting and regulatory matters. His expertise as an expert witness before domestic and international courts attracts further praise.
Kathryn Britten at AlixPartners is hailed as “great at explaining complex accounting issues to lawyers and is fantastic to work with". One impressed commentator adds, "Kathryn is a true expert who cuts through the detail and grasps the issues."
Veit Buetterlin at AlixPartners “is very analytical and detailed oriented", with sources noting, "His strong accounting skills make him a strong forensic accountant."
Günter Degitz is lauded as “a strong forensic accountant with a great work ethic". One impressed interviewee notes, “I am most impressed by his breath of experience and background in ethics, compliance, HR, performance and evaluation issues."
Respondents endorse André Mikkers at PwC for his leading data analysis expertise and wide-ranging forensic knowledge.
David Jiménez-Ayala with Duff & Phelps is known for leading large-scale forensic projects in fraud detection and anti-money laundering matters.
United Arab Emirates
Ankura’s Jacqui Record “brings a lot of experience and is able to take complex matters and present them in an efficient and powerful manner". Sources add, "She is tenacious, experienced, down to Earth and very easy to work with.”
Global Elite Thought Leaders
Clients praise Jean Chow-Callam who “is able to apply her Mandarin skills to provide in-depth analysis". Sources add, “Jean is a very discreet expert - a must in this industry."
Matthew Bialecki has “built a great reputation" and is “a well-known figure in the purchase price dispute arena".
William Abington “is meticulous in his work and excellent on the witness stand” according to impressed sources who remark, "His special strengths are his experience, his ability to analyse complex issues, his attention to detail and superior preparation of written work."
Jeff Litvak is a “well-known and published expert in M&A disputes”, specialising in accounting and valuation work.
The “excellent” Stephen Burlone is widely regarded as “incredibly knowledgeable in conducting investigations”.
Lindi Jarvis is applauded for her “strong communication of detailed financial accounting work”. One impressed client notes, “Lindi is a pleasure to work with and can be relied on to identify and explain in terms lawyers understand.”
Experienced practitioner Alan Stewart adeptly handles all stages of corporate investigations, including analysis and testimony.
Roddy Allan distinguishes himself as a first-rate practitioner in case strategy, funds tracing and asset recovery issues.
Kerry Francis is a go-to expert in commercial and financial investigations, with sources impressed by her evaluation of damages and accounting allegations.
Other Leading Individuals
Jennie Chan at PwC stands out in employee fraud, procurement fraud and asset tracing engagements. Her notable roster of clients ranges from private corporations to public sector agents.
Peter McFarlane of Kroll is commended for his over 30 years’ forensic accounting experience in complex fraud and misconduct cases.
Tony Jordan at EY possesses “in-depth knowledge of the investigations process” as well as substantial experience in the gamut of forensic matters.
At Floyd Advisory, “superstar” practitioner Joseph Floyd is “excellent for accounting investigations” according to sources one of whom notes, “I’m particularly impressed by his abilities on the witness stand.”
Rex Homme with StoneTurn is acclaimed as “very knowledgeable and thorough in his work” across business disputes.
Frances McLeod with Forensic Risk Alliance has a prolific background in asset tracing, money laundering and fraud matters. She “is an excellent practitioner” who “is sharp and a pleasure to work with".
Global Elite Thought Leaders
Owen Hawkes receives plaudits for his “sharp legal mind” and “excellent performance as an expert witness”.
Greg Meredith is “a leader in the Melbourne market” on account of his “strong valuations and expert witness experience”.
Mark Bowra is widely commended for his extensive experience in financial misstatement investigations, intellectual property reviews and asset recovery.
Lem Chin Kok possesses “good oversight of complex investigation scenarios” and the ability to “focus on the client’s needs”.
Sources herald Paul Pu for “always going the extra mile to assist his clients in understanding and resolving an issue”.
David Van Homrigh “has owned the Brisbane market for 30 years”, with sources commenting on his “excellence on the internal investigation side”.
Owain Stone is “a leader in the Melbourne market” and comes recommended as “incredibly able on civil damages work”.
The “reliable” Brian Wood “always produces a high-quality work, and presents his reports in a readable and digestible format”.
Stephen Millington is a renowned expert in complex financial disputes, where he deftly assists clients in asset recovery and dispute resolution.
Respondents celebrate John Temple-Cole‘s notable project management expertise in commercial profit loss valuation and flow of funds investigation.
“Leading practitioner” Dawna Wright is a seasoned expert witness with wide-ranging experience in corporate investigations.
Jon Rowell is recognised for his “detail-oriented approach to investigations” and “strong knowledge of shareholder disputes”.
Peter Glanville comes “highly recommended” by sources, who applaud his “excellent knowledge and advice". One impressed interview says: “Peter went out his way to understand the challenges faced by my company and was able to provide proactive advice."
Other Leading Individuals
Matt Fehon with McGrathNicol is widely endorsed as a leading forensic accountant across the financial services, construction and real estate sectors.
Respondents acclaim Sapere Forensic’s Tony Samuel for his “strong valuations and expert witness experience”.
Campbell Jackson at EY is well known as a top-tier domestic and global expert in bribery, corruption and investigation matters.
At Duff & Phelps, Bruno Arboit ranks as a “sound and experienced” expert in corporate recovery, forensic accounting and litigation support.
Colum Bancroft from AlixPartners “is thorough, experienced and calm under pressure" and “has good technical skills as a forensic accountant". Sources add, “His wealth of experience is unparalleled especially being based in Asia - he knows the lay of the land and what needs to be done.”
Trevor Dick at Alvarez & Marsal is “regarded as a strong operator among law firms and others in the accounting profession" and “a leading practitioner in the field".
Sources highlight Mahajan & Aibara’s Shashank Karnad for his “deployment of cutting-edge tools and techniques to the investigative process”. His “hands-on approach” and “in-depth knowledge” across a diverse range of industries receive additional praise.
At Deloitte, Jarrod Baker excels in “planning financial institution investigations and AML-type issues”.
This year we highlight 15 forensic accountants as future leaders in the investigations market. These practitioners stand out for their leading work on issues ranging from accounting irregularities to regulatory compliance.
Most highly regarded
At McGrathNicol, Siobhan Hennessy is “an excellent all-rounder” in litigation, regulatory matters and a wide range of investigations proceedings.
Wynand Mullins ranks highly among peers thanks to his excellent work handling loss claims, damage calculations and valuation issues.
Alex Bell from Grant Thornton earns plaudits as an up-and-coming expert witness, notably in cases relating to misappropriation and fraud claims.
Peers hail Steven Neuman at StoneTurn “a superstar practitioner” and a “key name” in the Brazilian forensic accounting market.
“Leading practitioner” Antonio Vaz with EY is held in high regard as “a very technical, hands-on and pragmatic professional”.
David Griffin of FTI Consulting excels in corporate financing, restructuring and complex asset recovery matters.
Andrew Morrison is commended for his strong industry expertise in financial services, real estate and energy sectors.
AlixPartners’ Gordon Stevenson is commended by commentators who note he “is pragmatic and extremely user friendly, and always rises to a challenge". One impressed source adds: "Gordon proved to be a real team player and he contributed greatly to the successful outcome achieved in the case.”
The “excellent” Emma Hodges from Forensic Risk Alliance is "a very strong practitioner" lauded as “one of the most trusted people in the UK forensic scene".
Anastasia Malyugina at Berkeley Research Group “has great attention to vast amounts of detail and sees the critical points that make or break the quantum case". Sources add that she “is able to explain complex financial and accounting issues into concise and understandable parts, making it easy for lawyers and judges to follow".
Adam Garside is “always extremely well prepared, providing useful, insightful analysis" remark impressed sources, adding: “He doesn’t labour issues or over-engineer advice - it is relevant, to the point and well presented.”
Enrique Cañizares Pacheco with RBB Economics excels in competition-related investigations and is known for his excellence in domestic and international merger control proceedings.
Jenna Voss at Forensic Risk Alliance draws high praise from sources who say she “has an amazing ability to triage situations, assess what is most important and needs to be done immediately and rapidly adapt to changing circumstances".
Tara Mulkeen of FTI Consulting comes highly recommended for her impressive experience handling financial accounting and investigative interview processes.
At Alvarez & Marsal, Dan You brings “great tactical diligence and strategic foresight to his work”. Sources further commend his “exceptional work in every respect”.