Derek
Patterson
Partner
Derek Patterson has over 25 years’ experience leading complex forensic accounting investigations, disputes, and international arbitrations. Recognized as a “highly sought after forensic expert,” he is known for his expert witness testimony, clear analysis, and pragmatic advice in large-scale fraud, bribery, and corruption matters. Derek interprets and analyzes complex financial records and is adept at identifying and quantifying red flags and issues.
Read More
Prior to joining FRA, Derek held roles at easyJet plc, British Airways’ low-cost airline (go), and Ford Motor Company. Derek completed his training as an accountant and auditor with PricewaterhouseCoopers and holds a Bachelor of Accountancy degree from the University of Glasgow.
- Global Manufacturer: Led a major investigation into long-term revenue and profit recognition under IFRS 15, covering contract obligations under IAS 37 and materiality of adjustments under IAS 8.
- Shareholder Litigation: Served as expert witness for a co-defendant in Austrian Commercial Court shareholder litigation claims, investigating and quantifying a complex EUR 2b securities and real estate fraud and subject to cross-examination by the claimants and the hostile co-defendant.
- ICSID Arbitration: Served as expert witness in an ICSID arbitration and produced an expert report on behalf of the defendant interpreting claimant financial records, corporate transactions, and red flags in a contractual dispute and related fraud claim between Uzbekistan and various Turkish companies.
- ICC Arbitration: Served as expert witness in an ICC arbitration and produced an expert report for the defendant involving the review of corporate financial records, transactions, financial accounts, and related corruption regulatory settlements to identify red flags of fraud and corruption.
- Telia Company: Quantified and presented disgorgement and gain analyses arising from the company’s Uzbekistan operations to the US DOJ, SEC, the Netherlands’ Openbaar Ministerie, and the Swedish Public Prosecutor.
Biography
Derek Patterson has over 25 years’ experience leading complex forensic accounting investigations, disputes, and international arbitrations. Recognized as a “highly sought after forensic expert,” he is known for his expert witness testimony, clear analysis, and pragmatic advice in large-scale fraud, bribery, and corruption matters. Derek interprets and analyzes complex financial records and is adept at identifying and quantifying red flags and issues.
What our clients say
Client Reference
What our clients say
What our clients say
Client Reference
What our clients say
What our clients say
Client Reference
What our clients say
What our clients say
Client Reference
What our clients say
What our clients say
Client Reference
What our clients say
What our clients say
Client Reference
What our clients say
Awards & Recognition
2024-2025 Consulting Experts - Forensic Accountants, Lexology Index
2024-2025 Investigations Forensic Accountants, Lexology Index
2023 Global Leader - Consulting Experts - Forensic Accounting, Lexology Index
2019, 2022 and 2023 Global Leader - Investigations Forensic Accountants, Lexology Index
2021 Global Leader - Forensic Accountants, Lexology Index
2017 Advisor of the Year UK, Finance Monthly M&A Awards
