Forensic accounting

Practitioners in this field are trained to prepare financial information for a court of law, and to assess whether the numbers align with reality.

In Brief

  • 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 work across wide-ranging forensic accounting engagements, typically in the areas of disputes or investigations. For example, they could 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

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 Acuity 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:

    • Telecommunications
    • Primary sector
    • Construction
    • Manufacturing
    • FMCG

  • Clive Hudson CA

    Clive has been a Chartered Accountant for over 31 years.  His roles have included being an Investigating Accountant at Inland Revenue and a Forensic Accountant at the NZ Serious Fraud Office.

    Clive is accredited by CA ANZ as a CA Forensic Accounting Specialist.  He has given expert accounting evidence on many occasions in the Courts of New Zealand, Hong Kong, Fiji and the Cook Islands.  These trials included the largest case of public official corruption in New Zealand history.

    Clive has delivered training and keynote addresses to CA ANZ special interest groups, Conferences, University students and APEC.

    At the Serious Fraud Office Clive leads the Forensic Accounting discipline of eleven staff.

  • Hollie Ponton CA

    Hollie is a Chartered Accountant and CA Forensic Accounting Specialist with over 15 years’ experience Forensic Accounting, Insolvency, and as a commercial accountant.  She has provided expert reports and evidence in an array of matters involving asset misappropriation, family law matters, corporate governance issues, and insolvency related matters.

    Hollie is currently an Investigator at the Australian Securities and Investments Commission (ASIC) in the Enforcement and Compliance team which involves the investigation and enforcement action to detect, disrupt, and respond to unlawful conduct.

    Hollie brings a wide-ranging perspective following her experience in Practice and in a Regulatory body.

     
  • 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 Managing Director in the Forensic & Litigation Consulting segment at FTI Consulting, 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 over 20 years' experience in the accounting industry, with the past 15 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 in 2021 and 2022.


  • Thomas Caldow CA

    Tom is a Partner 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. 

     

More information

For more information on the field of Forensic Accounting and other issued standards visit the Accounting Professional & Ethical Standards Board website.

Find out more

CA Library

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