Forensic Accountant Rates
- Fraud investigation / loss quantification: £150–£350/hour (regional); £300–£500/hour (London / senior)
- Expert witness (High Court / international arbitration): £450–£750/hour
- Leading forensic accounting partners (Big 4 / top firms): £700–£1,200+/hour
Report Costs
- Standard loss quantification or fraud report: £5,000–£20,000
- Complex multi-issue report (High Court quality): £20,000–£75,000+
- SJE report (shared between parties): 50% of above per party
- Rebuttal report: £3,000–£15,000
- Preliminary review: £1,500–£5,000
Fee Structures
Hourly billing is the most common structure for dispute accounting engagements. Fixed fees may be agreed for defined scopes such as a preliminary review or a single-issue valuation. Retainers are used for ongoing disputes requiring regular advisory support. Contingency fee arrangements (no win, no fee) are not permitted for expert witnesses under CPR Part 35, the expert's duty to the court requires independence from the outcome.
What Affects Cost
- Complexity and volume of financial records
- Whether multiple issues are combined (valuation + loss + fraud)
- Court level (County Court vs High Court vs arbitration)
- Whether oral evidence at trial is required
- Whether a rebuttal report to opposing expert is needed
- International element requiring multi-jurisdiction analysis
Sources
Rates are indicative based on industry surveys, Chambers and Partners 2025 forensic accounting rankings, and typical forensic practice fee structures. Actual fees depend on expert seniority, case complexity, and geographic location. Always agree fees in writing before formal instruction.