EWJ FEB 59 2025 web - Flipbook - Page 60
As expert valuers, it is more challenging to value businesses in volatile markets and it is likely we will have to
revisit the valuation and provide updating reports
quickly and at short notice.
Ms Fiona Hotston Moore
Forensic Accountant, Accredited Expert Witness,
Chartered Accountant and Tax Adviser
The impact of technology in forensic accounting and
expert witness reporting
Technology plays a significant role in forensic
accounting and in particular on larger assignments.
In larger cases, digital forensics can have a significant
impact on the approach and costs. On smaller cases,
technology can reduce the time costs on analysis of
bank statements etc.
BSc (Hons), CTA, FCA, MAE, ACFS
Fiona is a founder of FHM Forensic Accounting. Fiona specialises in
commercial disputes, business valuations, tax disputes and professional negligence matters
including giving evidence in the High Court, Family Court, Arbitration and Tax Tribunal.
She has been instructed as an Expert in approximately 400 cases in her career to date.
Fiona is also often instructed to provide expert opinion on a range of matters including
shareholder disputes, agency disputes and insurance claims, tax disputes (including EBTs, film
schemes, entrepreneurs’ relief and Generally Accepted Accounting Practice), officer and
employee fraud, auditor and tax adviser professional negligence claims.
Fiona specialises in share and business valuation cases with particular experience in the
A more controversial area is the use of Artificial
Intelligence (“AI”). In my experience, AI has yet to
have a significant impact on our work as expert witnesses. In my view, the key issue is that we bring our
own intelligence, technical expertise and experience
to bear on our own professional opinions. I think it is
unlikely we will be replaced by AI in the near future!
Family Court. She also has considerable experience in commercial disputes, tax disputes and
professional negligence matters.
Fiona has over 25 years’ experience providing strategic, accounting, tax and corporate finance
advice in a variety of sectors. Fiona’s clients have included successful entrepreneurs, start-ups,
international groups and household names
The practical experience that Fiona has as a corporate finance and practicing tax professional
perfectly complements her experience as an expert in commercial disputes in Court
proceedings - and vice versa.
Areas of expertise:
Auditor professional negligence
Share valuation
Commercial disputes
Fraud
Employee fraud
Fiona Hotston Moore
FHM Forensic Accounting
www.fhmforensic.co.uk
Tax professional negligence
Business valuation
Matrimonial
Financial investigations
Contact
Mobile: 07770 642491
Email: fiona@fhmforensic.co.uk - Website: www.fhmforensic.co.uk
Area of Work: Nationwide and International
If you require an expert call the Expert Witness
free telephone searchline on 0161 834 0017
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