POCA Confiscation Defence Forensic Accountant
Following conviction, the court may make a confiscation order under POCA Part 2. Benefit from criminal conduct is calculated on a gross proceeds basis (all payments from criminal activity, not net gain). Available assets are assessed; the order equals the lesser of benefit and available assets.
Defence forensic accountants challenge prosecution benefit figures by identifying legitimate business receipts incorrectly included, demonstrating legitimate fund sources, and challenging attribution of corporate receipts to individuals.
Tainted gifts, third-party interests, and Newton hearings on disputed financial facts require specialist forensic accounting expert evidence under CrPR Part 33.
Frequently Asked Questions
How does a forensic accountant challenge the prosecution's POCA benefit figure?
The prosecution calculates benefit from criminal conduct by identifying all payments and transfers to the defendant arising from criminal activity. Defence forensic accountants challenge this by: identifying legitimate business receipts incorrectly included; demonstrating funds had a legitimate source; and challenging the attribution of corporate receipts to individuals.
What is a Newton hearing in POCA confiscation?
A Newton hearing is a hearing before the judge (without a jury) to determine disputed facts relevant to the confiscation order, including the amount of benefit and the value of available assets. Forensic accountants give expert evidence at Newton hearings on the financial calculations underpinning the confiscation order.
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