Derek

Patterson

Partner
London
English

What our clients say

"Derek's forensic accounting skills are second to none. He is a go-to forensic accountant and an extremely strong investigator.”

Client Reference

Lexology Index

What our clients say

"Derek is a highly regarded practitioner with a wealth of expertise in crossborder forensic accounting."

Client Reference

Lexology Index

Derek Patterson has over 25 years’ experience leading complex forensic accounting investigations and providing consulting and testifying support in litigation and international arbitrations. Recognized as a “highly sought after forensic expert,” he is known for his expert witness testimony, clear analysis, and pragmatic advice.  

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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.

  • PCA Arbitration: Provided four expert reports (three jointly) covering quantification of damages in a counterclaim, together with a range of forensic accounting issues including asset financing, fraud, and red flags. Cross-examined before the Tribunal.
  • Accounting and Reporting: Led a major investigation for a global OEM into long-term revenue and profit recognition under IFRS 15, covering contract obligations under IAS 37 and materiality of adjustments under IAS 8.
  • Regulatory Gain and Disgorgement: Led the forensic accounting support for a global medical device group negotiating a long-running resolution with the Brazilian authorities. 
  • 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.
  • England & Wales Litigation: Provided an expert report (County Court) for the defendant of a claim for lost profits arising from the alleged breach of a property leasing agreement.
  • Whistleblower Investigation:  Led the forensic accounting support for an investigation of alleged corruption in transactions via a distributor of pharma products in Africa.
  • Nordic Bank: Led the independent forensic review arising from public money laundering allegations. Conducted a sweeping network analysis and control and influence review to identify targeted customer relationships across varying degrees of connection.
  • Telia Company: Quantified and presented disgorgement and gain analyses arising from the company’s Uzbekistan operations to the US DOJ, US SEC, the Netherlands’ Openbaar Ministerie, and the Swedish Public Prosecutor.  
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
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Biography

Derek Patterson has over 25 years’ experience leading complex forensic accounting investigations and providing consulting and testifying support in litigation and international arbitrations. Recognized as a “highly sought after forensic expert,” he is known for his expert witness testimony, clear analysis, and pragmatic advice.  

Authority experience

US Department of Justice (DOJ)
US Securities and Exchange Commission (SEC)
Serious Fraud Office (SFO)
The Financial Conduct Authority (FCA)
Parquet National Financier (PNF)
Office of the Attorney General of Switzerland (OAG)
Swedish Prosecution Authority (SPA)
Openbaar Ministerie (OM)

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

Accreditations

No items found.

Languages

English

News and insights

Article

Corruption Evidence in Arbitration: From Red Flags to Expert Reports

Article

Corruption Evidence in International Arbitration: Typologies

Article

The Growing Salience of Corruption Evidence in Arbitration Matters