FAQs About Forensic Accountancy and POCA

What does a forensic accountant do in criminal defence cases?

A forensic accountant analyses financial records, bank statements, business accounts, tax records and prosecution evidence to provide independent financial analysis in criminal defence cases. This may include reviewing prosecution calculations, identifying legitimate sources of income, tracing assets, analysing financial transactions, preparing expert witness reports and assisting solicitors and barristers in proceedings under the Proceeds of Crime Act 2002 (POCA).

How can a forensic accountant help in POCA confiscation proceedings?

A forensic accountant can assist throughout POCA confiscation proceedings by reviewing the prosecution's calculations, analysing financial evidence, identifying errors or unsupported assumptions and preparing independent expert reports. This may include reviewing criminal benefit, the available amount, hidden assets, tainted gifts, expenditure schedules and business finances to ensure the financial evidence is accurate and properly supported.

What is a confiscation order under the Proceeds of Crime Act 2002?

A confiscation order is a financial order made by the Crown Court following a criminal conviction under the Proceeds of Crime Act 2002 (POCA). The court determines the value of the benefit obtained from criminal conduct and the defendant's available amount before deciding how much must be paid under the confiscation order.

What is a POCA confiscation hearing?

A POCA confiscation hearing takes place after a defendant has been convicted. The court considers evidence relating to criminal benefit, the available amount, and any disputed financial issues before deciding whether to make a confiscation order and, if so, the amount to be paid.

What is criminal benefit under POCA?

Criminal benefit is the value of the financial advantage that the court determines a defendant has obtained from criminal conduct. It is not necessarily the amount of money currently owned by the defendant. The benefit figure forms the starting point when calculating a confiscation order under the Proceeds of Crime Act 2002.

What is the available amount?

The available amount is the value of the assets currently available to satisfy a confiscation order. It includes assets owned or controlled by the defendant together with the value of any tainted gifts where applicable. In most cases, the amount payable under a confiscation order is limited to the available amount if it is less than the criminal benefit.

What is the difference between criminal benefit and the available amount?

In POCA confiscation proceedings, criminal benefit is the value of the financial advantage obtained from criminal conduct, while the available amount is the value of the assets available to satisfy the confiscation order. In most cases, the defendant will be ordered to pay the lower of these two figures.

What is the criminal lifestyle assumption under POCA?

Under the Proceeds of Crime Act 2002, the court may determine that a defendant has a criminal lifestyle. In those circumstances, certain statutory assumptions must be applied when calculating criminal benefit. Unless those assumptions are shown to be incorrect or there would be a serious risk of injustice, assets held, expenditure incurred and property transferred during specified periods may be treated as deriving from criminal conduct.

What are hidden assets in a POCA case?

Hidden assets are assets the prosecution alleges a defendant owns or controls but has failed to disclose. These allegations may arise from financial assumptions, expenditure patterns, unexplained transactions, lifestyle evidence or incomplete disclosure. A forensic accountant can analyse the financial evidence to determine whether the allegations are supported.

What is a tainted gift under POCA?

A tainted gift is property transferred by a defendant that falls within the statutory definition contained in the Proceeds of Crime Act 2002. Where a transfer is found to be a tainted gift, its value may be taken into account when calculating the defendant's available amount for the purpose of enforcing a confiscation order, even though the property is no longer owned by the defendant.

What is a Section 16 statement under POCA?

A Section 16 statement is the prosecution's formal statement served during confiscation proceedings. It sets out the prosecution's case on issues such as criminal benefit, criminal lifestyle, hidden assets, tainted gifts and the available amount, together with the financial evidence relied upon.

What is a Section 17 statement?

A Section 17 statement is the defendant's formal response to the prosecution's Section 16 statement. It identifies which allegations are admitted or disputed and explains the defendant's position on issues including criminal benefit, expenditure, property held, hidden assets and the available amount.

What is a Section 18 order under POCA?

A Section 18 order requires a defendant to provide information about their financial affairs during confiscation proceedings. It is commonly used where the prosecution seeks further information regarding assets, income, expenditure or property ownership.

Can a forensic accountant assist with Section 22 POCA applications?

Yes. Beyond Forensic regularly assists with Section 22 POCA applications, where the prosecution seeks to increase the available amount following a confiscation order. We review updated financial evidence, analyse alleged changes in asset ownership and assess whether the revised calculations are supported by the evidence.

What is a restraint order?

A restraint order is a court order made under the Proceeds of Crime Act 2002 that prevents a defendant from dealing with assets while a criminal investigation or confiscation proceedings are ongoing. Its purpose is to preserve assets that may later be used to satisfy a confiscation order.

What is an Account Freezing Order?

An Account Freezing Order (AFO) allows law enforcement agencies to freeze money held in a bank or building society account where there are reasonable grounds to suspect that the funds are recoverable property or intended for use in unlawful conduct. The order prevents the funds from being withdrawn while investigations continue.

Can an Account Freezing Order be challenged?

Yes. An Account Freezing Order can be challenged where there is insufficient evidence that the funds represent recoverable property or are intended for unlawful use. A forensic accountant can analyse the banking evidence, review the source of funds and assist the legal team in assessing whether the order is justified.

Can a forensic accountant challenge prosecution figures?

Yes. A forensic accountant can critically review prosecution schedules, financial assumptions and benefit calculations to identify inaccuracies or weaknesses in the Crown's case. This may include identifying double counting, unsupported assumptions, mathematical errors, incorrect financial analysis or legitimate sources of funds that have been overlooked.

When should I instruct a forensic accountant in a criminal case?

A forensic accountant should ideally be instructed as early as possible. Early instruction allows sufficient time to review disclosure material, analyse financial evidence, assess prosecution calculations and assist the legal team before trial, plea discussions or confiscation proceedings.

What types of cases does Beyond Forensic work on?

Beyond Forensic specialises in criminal defence forensic accountancy, including POCA confiscation proceedings, fraud investigations, money laundering cases, hidden asset allegations, account freezing orders, restraint orders, cash seizure proceedings and other complex criminal matters involving financial evidence.

Do you accept legally aided instructions?

Yes. Beyond Forensic regularly accepts legally aided instructions in criminal defence matters. We can provide fee estimates, CVs and supporting documentation for prior authority applications and Legal Aid Agency funding requests.

Who can instruct Beyond Forensic?

Beyond Forensic accepts instructions from criminal defence solicitors, barristers, businesses, private individuals and other professional advisers. We regularly act in both legally aided and privately funded matters throughout England and Wales.

Do you provide forensic accountancy services across the UK?

Beyond Forensic works with criminal defence solicitors and barristers throughout England and Wales. We provide expert witness services remotely where appropriate and can attend conferences and court hearings across the jurisdiction.

Can a confiscation order be appealed?

Yes. A confiscation order can be appealed where there are legal or factual grounds to do so. A forensic accountant may assist by reviewing the financial evidence, identifying calculation errors or unsupported assumptions and preparing independent expert analysis to support the appeal.

Why choose Beyond Forensic?

Beyond Forensic specialises exclusively in forensic accountancy for criminal defence and financial investigations. We provide independent, evidence-based financial analysis in POCA proceedings, fraud cases and money laundering investigations. Our reports are clear, objective and tailored to the needs of solicitors, barristers and the courts.

How do I obtain a quote for forensic accountancy services?

Simply contact Beyond Forensic with a brief summary of your case. We will review the available information and provide a fee estimate together with any documentation required for Legal Aid Agency prior authority applications or privately funded instructions. Where possible, we can also advise what information or documentation will be needed before work begins.