Andrew is a partner in the forensic accounting team at FRA’s London office. He specialises in acting as an accounting expert in international commercial and investment arbitration cases. Over the last twenty years, Andrew has acted as an expert on quantum and all types of accounting disputes, including the interpretation of international accounting standards in breach of contract, breach of warranty and expert determination disputes.
Andrew has carried out expert witness projects in a variety of sectors, including aviation, telecoms, hydro electricity, oil and gas, mining, manufacturing, television, infrastructure and waste management. He has acted on projects in the UK, France, Switzerland, Kenya, Nigeria, South Africa, the DR Congo, Romania, Albania, Bosnia, Kazakhstan, Egypt, Indonesia, India, Qatar and Saudi Arabia amongst others.
Andrew is accredited by the ICAEW and the Academy of Experts as an accounting expert. He was previously the forensic accounting officer for the IBA asset recovery sub-committee. Before joining FRA, Andrew worked in forensic accounting teams at Deloitte, Grant Thornton and BDO. Whilst at BDO, he led the anti-bribery service line following the implementation of the UK Bribery Act 2010, and represented the firm at the OECD Working Group on Bribery. He conducted significant fraud, corruption, asset recovery and contentious insolvency investigations in the Middle East and Africa.
Andrew has been recognised as an expert in many Who’s Who Legal (“WWL”) publications, including WWL Arbitration, WWL Investigations and WWL Consulting Experts. WWL have said of him “he is an excellent expert who is internationally recognised for his impressive work in arbitration proceedings” and “he enjoys a superb reputation for his strong experience in Africa-related disputes.”
He has an MA in Economics from the University of Cambridge and is also a Certified Fraud Examiner. Between 1991 and 1994 he lived in Burundi, Africa. He is fluent in French and English, and has basic language ability in Kirundi.
Andrew Maclay is a well-established expert in forensic accounting matters who excels in issues such as quantum of damages, asset-tracing and investigations. Who’s Who Legal – Arbitration 2019.
Andrew Maclay is an excellent expert who is internationally recognised for his impressive work in arbitration proceedings. Who’s Who Legal Consulting Experts – Quantum of Damages 2018.
Andrew Maclay is a well known specialist in all areas of forensic accounting and is recognised for his excellent work in fraud and corruption investigations. Who’s Who Legal – Consulting Experts – Investigations 2018
Andrew Maclay is well known among peers and clients alike as “a very clever practitioner” who they consider “a sophisticated operator” when it comes to forensic accounting and asset-tracing matters. Who’s Who Legal – Asset Recovery 2018.