Question 1

What is the difference between the benefit figure and the available amount in POCA?

Accepted Answer

The benefit figure is the total value the court determines the defendant obtained from criminal conduct, including sums attributed under criminal lifestyle assumptions where those provisions apply. The available amount is the value of the defendant's realisable property at the date of the confiscation hearing, capped by what can realistically be recovered. Forensic accountants analyse bank records, asset registers, third party interests, and tainted gifts to ensure both figures are supported by evidence and withstand scrutiny in the Crown Court.

Question 2

When should solicitors or counsel instruct a POCA forensic accountant?

Accepted Answer

Instruction is appropriate when prosecution benefit schedules, available amount calculations, lifestyle evidence, restraint order variations, or third party claims require independent financial analysis. Common stages include service of a Section 16 statement, preparation of a Section 17 response, available amount disputes, enforcement, and account freezing or forfeiture proceedings. Early instruction allows proper scoping, document review, and compliance with CrimPR Part 19 or CPR Part 35 timetables.

Question 3

Can POCA Expert act for both prosecution and defence?

Accepted Answer

Yes. POCA Expert is instructed by prosecution and defence teams with equal rigour. Expert witnesses owe their primary duty to the court, not to the instructing party. We do not advocate for a particular outcome; we provide independent forensic accounting analysis that can be tested in cross-examination.

Question 4

What should a CrimPR Part 19 expert report include?

Accepted Answer

A Crown Court expert report must set out qualifications, instructions, documents relied upon, methodology, assumptions, calculations, and conclusions in a form addressed to the court. It must comply with the expert's duty of independence under the Criminal Procedure Rules and include the required statement of truth. Our reports are structured for confiscation hearings where benefit, available amount, lifestyle, and asset tracing issues are in dispute.

Question 5

How are criminal lifestyle assumptions challenged or supported?

Accepted Answer

Where criminal lifestyle provisions apply, the court may rely on statutory assumptions about income, expenditure, and property transfers unless the defendant rebuts them on the balance of probabilities. Forensic analysis typically reconstructs income and expenditure over the relevant period, reconciles banking and business records, and identifies legitimate sources of funds. Both prosecution and defence may require expert evidence on whether assumptions are properly applied or rebutted.

Question 6

Do you cover restraint orders, account freezing orders, and civil recovery?

Accepted Answer

Yes. We provide forensic accounting for restraint order variation applications, Account Freezing Orders under the Criminal Finances Act 2017, third party claims under POCA, and civil recovery proceedings under POCA Part 5 including unexplained wealth orders. Work is scoped to the forum and procedural rules applicable to each matter.

Independent forensic accounting for confiscation and financial crime.

Who We Serve

Criminal Defence Lawyers & Barristers

Prosecution & Regulatory Bodies

Corporates & Financial Institutions

Courts & Appointed Receivers

Our Services

POCA Confiscation Defence

Restraint Order Variation

Account Freezing Orders

Third Party Claims

Corporate Fraud Investigation

Civil Asset Recovery

Why POCA Demands Specialist Expertise

POCA Is Not Civil Litigation

The Stakes Are Absolute

Both Parties Need Independent Analysis

Practice Areas

Criminal Benefit Quantification

Available Amount

Criminal Lifestyle Provisions

Money Laundering

Asset Tracing (POCA)

Civil Recovery

Corporate POCA

Enforcement Receivership

Our Process

Brief Us

Expert Assignment

Scope & Fees

Expert Delivery

Frequently Asked Questions

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