Forensic Accountant & Expert Witness

POCA Confiscation.
Financial Crime.
Business Valuations.

Graham Salmon FCA CFE — instructed by criminal defence and civil litigation solicitors across England and Wales. Court-ready reports. Defensible methodology.

Graham Salmon
FCA  ·  CFE  ·  Expert Witness
07803 163064
gsalmon@forensica.co.uk
162 Walkden Road, Worsley, Manchester M28 7DP
Nationwide instructions accepted
FCA CFE 35+ Years in Practice Crown Court Expert CrimPR Part 19 Compliant Nationwide Instructions

Three core practice areas

Instructed by criminal defence solicitors, family law practitioners, and corporate lawyers. Reports prepared to the standard required for use in legal proceedings.

01

POCA Confiscation

Defence expert reports challenging benefit figures, available amount calculations, and tainted gift assessments. Section 16 responses. Section 17 statements. Joint expert meetings.

  • Benefit figure analysis and challenge
  • Available amount disputes
  • Tainted gift characterisation
  • Cash deposit and lifestyle evidence
  • Hidden asset assertions
  • Business account analysis
02

Financial Crime & Fraud

Forensic analysis of bank accounts, business records, and cash flows. Tracing, quantification of loss, and expert witness reports for Crown Court proceedings.

  • Bank account and transaction analysis
  • Fraud quantification
  • Loss tracing and attribution
  • Ponzi and investment fraud
  • Cryptocurrency analysis
  • Money laundering investigations
03

Business Valuations

Independent valuations for matrimonial finance proceedings, unfair prejudice petitions, and share buyback negotiations. FCA-qualified. Defensible methodology. Court-ready reports.

  • Matrimonial finance — SME shareholdings
  • Shareholder disputes
  • Unfair prejudice petitions
  • Share buybacks
  • HMRC disputes — CGT and IHT
  • Earnings and asset-based approaches

From initial call to court-ready report

Step 01
Initial Conversation

A no-obligation call to discuss the matter, timescales, and whether expert evidence is likely to assist the defence. No fee at this stage.

Step 02
Formal Instruction

Instructions accepted directly from solicitors. Documents and disclosure provided. Scope of report agreed at the outset.

Step 03
Report Preparation

Typically 4–6 weeks from receipt of disclosure. Fast-track available. Reports comply with CrimPR Part 19 and CPR Part 35 as applicable.

Step 04
Court Support

Joint expert meetings, Section 17 statements of agreement and disagreement, and Crown Court attendance as required.

Challenging the prosecution's figures

Prosecution benefit figures are frequently overstated. Internal account transfers counted twice. Business receipts treated as personal benefit. Date ranges extending beyond the offending period. Each error can materially reduce the confiscation order — but the errors must be identified, evidenced, and presented in a form the court can act on.

Forensica Ltd provides independent forensic accounting expert evidence for the defence in POCA confiscation proceedings at Crown Court. Instructions are accepted from criminal defence solicitors across England and Wales.

  • Analysis of prosecution Section 16 statements for methodology errors
  • Challenge to tainted gift characterisation under s.77 POCA 2002
  • Available amount disputes including third-party interests
  • Cash deposit analysis and rebuttal of criminality presumption
  • Business account treatment and legitimate expenditure arguments
  • Section 17 responses and joint expert meeting preparation

Graham Salmon FCA CFE

Graham Salmon is a Fellow of the Institute of Chartered Accountants in England and Wales (FCA) and a Certified Fraud Examiner (CFE). He has practised as a forensic accountant for over 35 years, operating through Forensica Ltd (formerly Graham Salmon & Co Chartered Accountants).

His practice is focused on Crown Court expert witness work in POCA confiscation and financial crime cases, and on business valuations for family law and shareholder dispute proceedings. He is instructed by criminal defence solicitors, family law practitioners, and corporate lawyers across England and Wales.

Reports are prepared to comply with the Criminal Procedure Rules Part 19 and the duties established in R v Harris and the Criminal Practice Directions.

35+
Years in forensic accounting practice
FCA
Fellow, ICAEW — highest grade of membership
CFE
Certified Fraud Examiner, ACFE
E&W
Nationwide instructions accepted across England and Wales

Instruct or enquire

Instructions accepted directly from solicitors. An initial no-obligation conversation is available before formal instruction.

Telephone
Address
162 Walkden Road
Worsley, Manchester
M28 7DP
Availability
Monday – Friday, 9am – 5pm
Fast-track instructions available
Send an Enquiry
For urgent matters, please call directly on 07803 163064.

Your enquiry will be treated in confidence. We aim to respond within one business day.