Criminal Defendant Services
Forensic experts who
understand the intricacies
of financial evidence
Vincents has significant experience in conducting all aspects of a number of criminal defendant services. Principally our work for defendants consists of identifying that proportion of the defendant’s income (if any) which can be proven to be legitimate.
In the event we are engaged to provide forensic accounting services we can assist defendant lawyers with the following:
- Review the nature and source of financial records relied on by the Crown
- Consider the methodology and assumptions adopted by the Crown in determining the financial performance of the business
- Identify any financial evidence of an exculpatory (that is vindicating the defendant) nature
- Strengths and weaknesses of the Crown’s financial evidence
- Providing assistance with the formulation of questions to be asked regarding the financial evidence
- Reviewing the Crown’s expert accountants report and testimony paying particular attention to the strengths and weakness of the Crown’s evidence
- Providing written and oral evidence at trial
In criminal law fraud is an intentional dishonest deception made for personal gain or to damage another individual. The specific legal definition of fraud varies between State, Territories and the Commonwealth
As a general observation Vincents often see, due to the demands on the Crown’s internal forensic accountants, the Crown relying on financial evidence prepared by the complaint’s own accountant or an associate of the complainant.
We would urge any lawyer considering any brief of evidence that has placed reliance on financial evidence prepared by the complaint’s accountant or associate of the complaint to have the financial evidence reviewed by an experienced forensic accountant.
Arson is the crime of deliberately setting fire to the property of another or to one’s own property. Normally the motivation for someone committing arson on their own property or business is to collect insurance compensation. In prosecuting arson offences where the owner has deliberately set fire to their own property the Crown often relies on forensic accounting evidence to suggest that the business owner of a poorly performing business committed arson simply to collect an insurance compensation.
The specific legal definition of drug trafficking varies between State, Territories and the Commonwealth.
A person having more than a certain quantity of drugs in their possession is presumed to have the drug for sale and may be charged with the more serious offence of trafficking.
Often the Crown relies on the defendant’s possible unexplained income as evidence supporting the implication that the person trafficked in drugs.
In the event we are appointed to act on behalf of the defendant or the Crown we bring a well rounded understanding of how financial evidence is used in drug related matters as we have previously been engaged by both the Crown and defendants with a view to considering financial evidence in drug trafficking matters.
Causes of dispute
Unexplained income calculations often include substantial double and even triple counting that go unnoticed. This double counting can result from failure to identify interbank account transactions, or bank reversals or inclusion of expenditure arising simply from lines of credit increases or including expenditure totally unrelated to the respondent.
Confiscation proceedings generally follow similar themes – principally the analysis of expenditure and sources of income. Sometimes the assumption underlying such analysis is applied incorrectly or inconsistently.
Often calculations of unexplained income contain substantial arithmetical errors.
Often legitimate sources of income are simply not included. Identifying legitimate sources of income may require:
- Tracing of income through many different sets of bank account statements
- Reconstruction of business activity often from incomplete accounting records
- Reliance on affidavit material to reconstruct transactions or business activity
Please note Vincents do undertake Legal Aid work.