- Our network of Forensic Accountants share valuable insights and new initiatives.
- We provide our members with resources and technical information on forensic accounting.
- If you have the relevant skills, experience and knowledge, you may be able to apply for recognition as a CA Forensic Accounting Specialist.
What is forensic accounting?
Forensic accountants are highly skilled in analysing and preparing financial information for a court of law. It's a field that requires a combination of accounting, auditing and investigative skills.
Accountants in this field of work will typically be engaged to review financial records and information in a post-acquisition dispute, economic damages, calculations bankruptcy and computer forensics.
Business valuations, insolvency and fraud issues can also typically require the skills of a forensic accountant.
While not all cases may lead to formal litigation, Forensic Accountants are required to produce information to a standard that would be suitable for use in a court of law.
As a CA providing forensic accounting services your work is governed by CA ANZ’s professional and ethical framework. For members in Australia this framework includes the Code of Ethics and professional standards issued by the Accounting Professional & Ethical Standards Board (APESB) including APES 215 Forensic Accounting Services. For members residing or practicing in New Zealand this framework includes the NZICA Rules, Code of Ethics and other professional standards.
Ways to get involved
As a member you can stay up to date in a number of ways including:
- subscribing to the quarterly Forensic Accounting Community Newsletter
- contributing to articles included in the quarterly newsletter
- attending forensic accounting events held in your region throughout the year
- attending the forensic accounting conference held online or in your region
- joining the Forensic Accounting community on My CA to connect with members who are either interested in or currently work in forensic accounting.
Join this exciting field
Become a CA Forensic Accounting Specialist to gain formal recognition of your skills, knowledge and experience. The specialisation program offers two pathways to entry through Post-Graduate study or an online course to support members at all stages of their career.Learn more
Subscribe to FA Community Newsletter
As a member you can stay up to date by subscribing to the quarterly Forensic Accounting Community Newsletter. Login to My CA. The newsletter will also keep you informed about upcoming events and conferences.Login to My CA to subscribe
Tools and resources - useful links
- Federal Court of Australia - Expert Evidence Practice Note, including Annexure A: Harmonised Expert Witness Code of Conduct and Annexure B: Concurrent Expert Evidence Guidelines
- Family Court of Australia - Part 15.5 (expert evidence) of the Family Law Rules 2004
- Federal Circuit Court of Australia – Divisions 15.2 of the Federal Circuit Court Rules 2001
- Links to important and regularly used federal legislation in forensic accounting matters:
- High Court of New Zealand – Schedule 4 Code of Conduct for Expert Witnesses of the High Court Rules 2016
States & Territories of Australia
Australian Capital Territory
- Supreme Court of Australian Capital Territory – Part 2.12 Expert Evidence of the Court Procedures Rules 2006
New South Wales
- Supreme Court of New South Wales - Schedule 7 - Expert witness code of conduct in the Uniform Civil Procedure Rules 2005
- Land and Environment Court of New South Wales
- Links to important and regularly used NSW legislation in forensic accounting matters:
- Supreme Court of Northern Territory - Code of Conduct set out in Practice Direction No 6. of 2015 dated 11 September 2015
- Supreme Court of Queensland - Chapter 11, Part 5 of the Uniform Civil Procedure Rules 1999
- Land Court of Queensland – Practice Direction 3 of 2018 Procedure for Court Managed Expert Evidence
- Queensland Civil and Administrative Tribunal – Practice Direction 2009/4 Expert Evidence and Guide to Expert Conferences.
- Supreme Court of South Australia - Practice Direction No. 5.4 (Rule 160) of the Supreme Court of South Australia
- The current rules are contained in the Uniform Civil Rules 2020 – Part 14 – Expert reports
- Older matters are still governed by Practice Direction No. 5.4 (Rule 160) of the Supreme Court of South Australia
- Supreme Court of Tasmania - Practice Direction 1 of 2016 – Expert Witness Code of Conduct
- Supreme Court of Victoria - Expert Witness Code of Conduct contained in Order 44 of the Supreme Court (General Civil Procedure) Rules 2015
- Supreme Court of Western Australia - experts are referred to the Federal Court Practice Note (GPN-EXPT)
- District Court Civil Consolidated Practice Directions - 1 and 2
Our Forensic Accounting Committee
The Chartered Accountants ANZ Forensic Accounting Committee is made up of highly experienced CA Forenisc Accounting Specialists who:
- Contribute to submissions related to forensic accounting
- Help develop the Forensic Accounting Conference
- Lead regional networking events
- Drive relevant conversations in our member networks and at conferences
Meet our Committee
Christine Oliver CA
Christine is chair of the Forensic Accounting committee. With a background in audit and assurance, Christine regularly provides plain-English advice to clients on the application of complex accounting (IFRS and GAAP) and auditing standards, particularly in a litigation context. Using this expertise, Christine has provided advice in relation to post-transaction disputes and class actions. Christine has also provided advice on auditor negligence.
Christine has extensive experience as an investigating accountant and consultant, performing detailed reviews of ASX-listed entities, large private companies and not-for-profit entities in relation to financial capacity, fraud, risk management, corporate governance and solvency. Christine has prepared expert’s reports in a large number of legal proceedings in a variety of commercial contexts, including the analysis of complex financial transactions and loss assessments.
Adam Giliberti CA
Adam began focusing on forensic accounting work full time since in 2000, after initially working in tax and personal injury litigation. His early career as a full-time forensic accountant included working in the United Kingdom as an in-house forensic accountant for a government department and then in Ernst & Young. Upon returning to Australia in 2006, Adam spent time working for a number of litigation consulting divisions within large firms before deciding to set up and build his own public accounting practice, called AVG Forensic.
Adam looks forward to promoting the Forensic Accounting Specialisation to the legal market who have their own accredited specialists in different areas of law as they will see significant value in CA ANZ’s recognition of Forensic Accounting Specialists.
Bill Apps CA
Bill is a chartered accountant with twenty-nine years of post-professional qualification experience and over twenty-six years of experience of practicing corporate finance. Bill is accredited by Chartered Accountants of Australia and New Zealand as both a Business Valuation Specialist and a Forensic Accounting Specialist.
Bill undertakes business and share valuations, transaction advisory services, financial investigations and economic loss assessments and has provided evidence in matters proceeding before the Federal Court of Australia, the High Court of New Zealand, the District Court, Family Court and various tribunals (including the Customs Appeal Authority and Land Valuation Tribunal) as well as in other dispute resolution forums, such as arbitration and mediation.
Bill has sector experience in:
- Primary sector
Ian Wigg CA
Ian is a Chartered Accountant (over 25 years' experience) and is accredited by CA ANZ as a Forensic Accounting and Business Valuation Specialist.
As a partner at Clifton Hall (Adelaide), Ian focuses on the provision of forensic accounting services across a range of commercial, matrimonial, personal injury, insurance and other disputes. His work frequently involves quantification of loss, business valuation and financial investigation in both expert witness and consulting expert capacities.
Ian’s prior roles include five years as the General Manager and Joint Company Secretary of an ASX listed property trust as well as senior positions for international and ‘Big 4’ accounting firms in forensics, insolvency and business services.
Natasha Milne CA
As a CA ANZ accredited Forensic Accounting Specialist and Business Valuation Specialist, Natasha helps lawyers get to the crux of financial issues in disputes, particularly in commercial litigation, insurance, family law and estate matters. Natasha is a Director in the Forensic Services division at Vincents, preparing expert reports and providing expert witness and consulting expert services.
Natasha regularly provides training and presentations to solicitors, accountants and other professionals on a range of accounting, forensic accounting, business valuation and assessment of damages topics. She is also a guest lecturer in the forensic accounting courses at the Queensland University of Technology.Natasha has 19 years' experience in the accounting industry, with the past 14 years specialising in forensic accounting, litigation support services and business valuation. Prior to this, she practised in taxation and business services. Natasha was the winner of the Australian Accounting Awards Accounting Consultant of the Year 2021.
Sarah Thorburn CA
Sarah is the lead Partner of the Perth Forensic practice of Deloitte. Sarah is a qualified Chartered Accountant who specialises in complex forensic accounting, expert consulting for litigation support and the preparation of independent expert reports in litigation matters including quantification of loss and damage, sale and purchase agreement disputes and family law property settlements. Sarah also specialises in employment matters through the provision payroll data analytics in matters before the Fair Work Commission, and has experience in conducting financial and misconduct investigations and contract compliance examinations.
Thomas Caldow CA
Tom is a Director in the Forensic Consulting team at Grant Thornton Australia. Tom has spent his entire career working in forensic accounting, specialising in insurance litigation, shareholder disputes, family law, estate litigation and compulsory acquisitions. He is a CA Business Valuation Specialist and CA Forensic Accounting Specialist.
Tom is regularly involved in complex financial claims, assisting lawyers and barristers in quantifying the financial aspect of the matter. He has a strong background in a wide variety of industries including agribusiness, professional services and allied health.
Tom is a regular contributor to Grant Thornton’s ‘the Latest in Forensic Consulting’ and an avid reviewer of legal judgements involving expert witnesses on LinkedIn.
For more information on the field of Forensic Accounting and other issued standards visit the Accounting Professional & Ethical Standards Board website.Find out more
From technical books explaining forensic accounting processes to a short history of sensational scams and financial fraud, CA Library has a huge variety of eBooks, audiobooks and articles on the fascinating field of forensic accounting and fraud. To get you started, check out this reading list of resources from CA Library, all of which are part of your CA membership.READ MORE AT CA LIBRARY