Trusted Forensic Accounting Expertise for POCA Cases

Mark Holdsworth MAE CFE FMAAT

Founder and Director | Beyond Forensic Accounting Ltd

I am a forensic accountant with over 20 years of experience in financial investigations and forensic accounting. Since 2016, I have worked exclusively with defence teams in serious fraud and Proceeds of Crime Act 2002 (POCA) proceedings.

Beyond Forensic Accounting Ltd was established to provide independent expert evidence in complex criminal cases across England and Wales. My practice is dedicated solely to defence work in Crown Court proceedings.

Proceeds of Crime Act Experience

Since 2016, I have practised exclusively in confiscation proceedings under the Proceeds of Crime Act 2002. Over that period, I have been instructed in a wide range of contested POCA matters involving serious fraud, money laundering and complex financial crime.

My experience includes cases concerning:

  • Criminal lifestyle allegations under section 75 POCA

  • Application of the statutory assumptions under section 10

  • Valuation of property at the material time under section 80

  • Alleged tainted gifts

  • Hidden asset allegations

  • Jointly obtained property

  • Large-scale financial disclosure following conviction

These instructions routinely involve substantial volumes of banking data, extended transactional histories and detailed financial schedules prepared by accredited financial investigators.

Having worked exclusively in this field for nearly a decade, I bring focused experience in interpreting financial evidence within the statutory framework of POCA and the procedural requirements of confiscation proceedings in the Crown Court.

Notable POCA and Fraud Cases

I have been involved in numerous serious and complex criminal matters, including:

  • R v E (2012) – Conspiracy to defraud and money laundering involving one of the largest serious category advanced fee fraud cases at that time.

  • R v D (2013) – Multi-handed, multi-million-pound advertising and charity fraud.

  • R v R (2014) – £176 million mobile phone VAT fraud involving MTIC arrangements.

  • R v C (2015) – Conspiracy to control prostitution for gain and possession of criminal property.

  • R v L (2016) – Conspiracy to commit mortgage fraud with £1.2 million alleged benefit.

  • R v K (2017) – NCA-led investigation involving conspiracy to defraud and money laundering.

  • R v N (2018) – High-profile prosecution concerning unlicensed medicine supply and money laundering with £10 million alleged benefit.

  • R v M (2019) – High-profile £3.5 million fraud and money laundering prosecution.

  • R v S (2020) – Large-scale conspiracy to defraud UK banks.

  • R v K (2021) – £20 million pension fraud involving conspiracy to defraud and money laundering.

  • R v W (2022) – £3.3 million investment fraud involving multiple counts of fraud.

  • R v B (2023) – HMRC-led prosecution involving fraudulent evasion of income tax, NIC and VAT with £1.4 million alleged benefit.

  • R v P (2024) – High-profile conspiracy to defraud with multi-million pound alleged benefit.

These cases involved extensive financial evidence and contested confiscation proceedings under POCA.

Qualifications and Accreditation

My professional qualifications and expert witness accreditation include:

  • Practising Member (MAE), The Academy of Experts – January 2020

  • Practising Associate (AMAE), The Academy of Experts – January 2016

  • Completed The Academy of Experts’ ‘Into Court’ courtroom skills training – June 2015

  • Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners – October 2014

  • Associate Member, Association of Certified Fraud Examiners – October 2014

  • Fellow Member (FMAAT), Association of Accounting Technicians – April 2012

  • Member (MAAT), Association of Accounting Technicians – February 2007

Professional Standing

As a Practising Member of The Academy of Experts since January 2020, I am formally recognised as an independent expert witness and bound by its professional and ethical standards.

My accreditation as a Certified Fraud Examiner since October 2014 reflects specialist expertise in fraud investigation and financial crime analysis.

Fellowship status with the Association of Accounting Technicians since April 2012 represents the highest level of recognition within that body and demonstrates long-standing technical competence.

Beyond Forensic Accounting Ltd accepts instructions exclusively from defence teams. I maintain a controlled caseload to ensure detailed and considered analysis in each matter.

If you require an experienced forensic accountant in a confiscation, fraud or financial crime matter under the Proceeds of Crime Act 2002, I would be pleased to discuss your instruction.