EWJ 60 April 2025 web - Journal - Page 101
have continued supplies to ISG at all, and therefore
the loss could have been avoided. Such cases are
harder to prove and will generally require forensic accounting evidence to establish. Forensic accountancy
experts are then able to quantify any such loss.
As cases against auditors continue to grow in popularity, we may see further developments in relation to
professional negligence claims. What is clear is that involving experts at an early stage of the process can
greatly improve a claimant’s chance of bringing a successful claim against auditors. In many cases, including potentially ISG’s, this is a claimant’s only viable
route to recouping their losses.
Author
Divya Devadoss
Senior Manager, Forensic Services at Crowe U.K. LLP
Divya.Devadoss@crowe.co.uk
+44 (0) 20 7842 7409
Divya has specialised in forensic accounting since 2015
and is a member of the Institute of Chartered Accountants in England and Wales (ICAEW) as well as a
Certified Fraud Examiner (ACFE). She works across a
broad range of investigations and contentious matters,
with a particular specialism in professional negligence,
including experience of large and complex investigations as part of the Enforcement function of the
accountancy body regulator.
EXPERT WITNESS JOURNAL
99
APRIL 2025