How Solicitors Can Prepare an Effective Instruction for a POCA Forensic Accountant

In a Proceeds of Crime Act (POCA) matter, a forensic accountant may be instructed to examine financial records, analyse transactions, review calculations, or prepare independent expert evidence. A clear instruction can help establish the scope of the financial review and the questions that need to be addressed.

The instruction should provide relevant background, identify the financial issues requiring examination, and explain what material is available. It should also allow the forensic accountant to reach an independent opinion based on the evidence within their area of expertise.

This guide outlines practical considerations for solicitors when preparing an instruction for a POCA forensic accountant.

Identify the Purpose of the Instruction

The first step is to explain why the forensic accountant is being instructed.

Depending on the circumstances, the work may involve reviewing financial information relevant to confiscation proceedings, examining calculations, tracing transactions, or analysing particular financial issues.

The instruction should explain the relevant procedural context where appropriate, including the stage reached in the proceedings and any known reporting or hearing deadlines.

Identify the Financial Questions

Rather than requesting a general review of every available financial record, it may be useful to identify the specific questions requiring financial analysis.

For example, the instruction may concern:

• A calculation that requires independent review
• Particular transactions that require tracing
• Differences between financial records and figures relied upon in the proceedings
• The movement of funds between specified accounts
• Financial information relating to a business or connected party
• Particular assets, liabilities, income or expenditure requiring examination

The forensic accountant can then consider which questions fall within their area of financial expertise and whether the proposed scope is appropriate.

Provide Relevant Background Information

A forensic accountant needs sufficient context to understand the financial material being reviewed.

The solicitor's instruction can set out the relevant background without suggesting what conclusion the expert should reach.

Useful information may include:

• The nature of the proceedings
• The financial issues currently requiring examination
• Relevant dates and financial periods
• The parties, businesses or entities whose finances are being reviewed
• Previous financial analysis relied upon in the proceedings
• Known areas of disagreement
• Relevant reporting or hearing dates

Where legal issues are involved, the instruction should identify the issue that requires financial analysis rather than asking the accountant to provide legal advice.

Define the Scope of the Financial Analysis

A POCA forensic accounting review may involve a substantial volume of financial information. Setting out the proposed scope can help establish which records and issues are intended to be examined.

Depending on the circumstances, this may include:

• A specified time period
• Particular bank accounts
• Companies or businesses
• Assets or liabilities
• Particular transactions
• Financial calculations
• Existing financial schedules

The scope may need to be reviewed if the examination identifies additional material that appears relevant to the questions being addressed.

Avoid Predetermining the Outcome

An expert instruction should not assume what the financial evidence will establish.

For example, rather than asking a forensic accountant to demonstrate that particular funds were legitimate or that a calculation is incorrect, it is generally more appropriate to ask the accountant to examine the relevant records and explain what the financial evidence shows.

This approach leaves the expert free to form an independent opinion based on the available material and within the limits of their expertise.

Identify the Documents Available

A POCA forensic accounting review may involve several sources of financial information. The solicitor should identify the documents supplied and, where practical, organise them so that their relevance and source are clear.

Depending on the case, the material may include the following.

Banking Records

These may include bank statements, transaction listings, account information and other available banking records.

Accounting Records

Where a business is involved, relevant material may include accounts, ledgers, invoices, management accounts, tax records and supporting schedules.

Asset and Liability Information

Depending on the scope of the instruction, documents concerning property, investments, loans, debts and other financial interests may also require examination.

Existing Financial Calculations

If another party has prepared calculations, schedules or financial analyses, these should be identified so that the forensic accountant can consider the figures and, where appropriate, the underlying records.

If documents are missing, incomplete or subject to dispute, this should be made clear to the expert.

Explain Known Limitations or Areas of Dispute

Financial records may contain gaps, inconsistencies or information that requires further explanation. Where these issues are already known, they should be identified in the instruction.

For example:

• A bank statement may cover only part of the relevant period
• Certain financial records may not yet have been obtained
• A particular transaction may be disputed
• Business records may contain gaps
• Different documents may contain apparently inconsistent figures
• The source or purpose of particular funds may be questioned

Providing this context can help the forensic accountant understand which matters may require further investigation or clarification.

Set Out the Questions for the Expert

Specific questions can help define the purpose of the financial analysis.

Depending on the circumstances, questions may include:

• Can particular financial figures be reconciled to the underlying records?
• What do the available records show about the movement of funds between specified accounts?
• Do particular financial schedules appear to include the same transaction more than once?
• What do the available records show about specified income or expenditure?
• Are financial schedules consistent with the underlying accounting records?
• What assumptions appear to have been used when preparing a financial calculation?

The questions should remain within the forensic accountant's area of expertise. Questions concerning the interpretation or application of legislation are generally matters for the legal team rather than the financial expert.

Explain the Reporting Requirements

If an expert report is required, the solicitor should make the relevant reporting arrangements clear.

This may include:

• The expected report format
• The reporting deadline
• The relevant hearing date, where applicable
• Any applicable requirements concerning expert evidence
• Whether the report needs to respond to another expert's analysis
• Any financial schedules that need to accompany the report

The forensic accountant should have sufficient information and reasonable time to review the material and identify whether additional documentation or clarification may be required.

Organise the Financial Material

Where the evidence is extensive, organising the documents into logical groups can make the source material easier to identify and review.

For example, the document set might be arranged as:

1. Case background
2. Banking records
3. Accounting records
4. Asset and liability information
5. Existing financial calculations
6. Correspondence relevant to the financial issues
7. Other supporting financial evidence

A document index can also help identify where particular figures or records originate.

Consider Whether Further Information Might Be Required

A forensic accountant may identify gaps in the available evidence during the review.

For example, the records may not fully explain a transaction or may not contain enough information to reconcile two figures. In such circumstances, the expert may need to identify additional documents or clarification relevant to the financial questions being examined.

The solicitor can then consider how any further material should be obtained and provided.

Keep the Legal and Accounting Roles Distinct

A POCA forensic accountant can provide financial analysis and expert opinion within their area of expertise. Legal advice and decisions concerning the conduct of the case remain matters for the legal team.

The instruction should therefore focus on questions that require financial expertise, such as:

• Analysing financial records
• Reconstructing transactions
• Reviewing financial calculations
• Tracing the movement of funds
• Reconciling figures
• Explaining accounting evidence

Keeping these roles distinct can help the expert focus their report on the financial evidence and issues they have been asked to examine.

For information about the types of POCA-related financial work that may be relevant, see POCA forensic accounting services.

Review the Instruction Before Sending It

Before finalising an instruction, a solicitor may wish to check that it addresses the main practical points:

• Is the purpose of the instruction clear?
• Are the relevant financial questions identified?
• Is the proposed scope of the review clear?
• Has the relevant financial period been specified?
• Have the important documents been identified?
• Are known gaps, inconsistencies or disputed matters explained?
• Are the questions suitable for a forensic accountant?
• Are reporting requirements and deadlines clear?
• Does the instruction allow the expert to reach an independent opinion?

A well-defined instruction can provide a clear starting point for a POCA forensic accounting review while leaving the expert to assess the financial evidence independently.

For enquiries about instructing a POCA financial expert, solicitors can also review the POCA Expert contact page.

Disclaimer: This article provides general information about preparing an instruction for a forensic accountant in a POCA-related matter and is not legal advice. The appropriate scope of an expert instruction will depend on the circumstances of the individual case, the evidence available and the issues requiring financial examination. Last Reviewed: September 2026