SFO Fraud Investigation Forensic Accountant
The Serious Fraud Office investigates and prosecutes serious or complex fraud, bribery, and corruption. Section 2 notices under the Criminal Justice Act 1987 compel document production and answers to questions. Forensic accountants assist defense teams by reviewing financial materials before production and reconstructing the financial picture from disclosure.
Under Director Nick Ephgrave, the SFO has adopted a more proactive approach: 8 new investigations opened in 2025 and 5 cases listed for trial in 2026. Corporations facing SFO interest must understand both investigation defense and self-reporting pathways.
Updated 2025 SFO/CPS corporate self-reporting guidance states that where a corporate self-reports and fully cooperates, it can expect to be invited to negotiate a DPA rather than face prosecution. Forensic accountants quantify wrongdoing before self-reporting so companies negotiate from an informed position.
Frequently Asked Questions
What is a Section 2 notice and how does a forensic accountant assist?
A Section 2 notice under the Criminal Justice Act 1987 compels the recipient to answer questions or produce documents to the SFO. Forensic accountants assist defense teams by reviewing financial documents before production, identifying privileged materials, and reconstructing the financial picture that will emerge from disclosure.
Should a corporate self-report to the SFO and what does a forensic accountant do?
Where a corporate self-reports and fully cooperates, it can now expect to be invited to negotiate a DPA rather than face prosecution. Forensic accountants quantify the scope of wrongdoing before self-reporting so the company knows its financial exposure and can negotiate from an informed position.
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