Derek Patterson is a Partner at FRA’s London Office, leading FRA’s UK and EMEA Disputes team. He has been recognized in Who’s Who Legal Investigations, Consulting Experts, Thought Leaders and Global Elite. Sources describe Derek as a “highly sought after forensic expert” among peers, with “standout experience advising clients on large and complex fraud and bribery investigations.” He is recommended for his “excellent analysis and superb delivery of expert witness testimony” and “quick grasp of a business’s issues.”​

Derek brings over 25 years of experience earned across commercial and consulting roles. He draws on his combined experience to understand the requirements of clients and their counsel to provide pragmatic and clear advice. Prior to joining FRA, he worked in a variety of finance roles in international aviation and automotive businesses. At FRA, he has deepened his experience supporting forensic accounting, financial investigations, litigation, and international arbitration matters across a wide range of sectors, often with a cross-border element.​

Derek’s engagements regularly include the interpretation of complex financial accounting and reporting records, financial analyses, and the identification and quantification of red flags and issues. Examples include:​

  • Led a major forensic accounting investigation into long-term revenue and profit recognition under IFRS 15 for a major global manufacturing company. The investigation also covered onerous contract obligations under IAS 37 and materiality of adjustments under IAS 8 and considered reporting and external audits covering multiple years. ​
  • Served as expert witness for a co-defendant in Austrian Commercial Court shareholder litigation claims. Investigated and quantified a complex €2Bn securities and real estate fraud and provided witness of fact testimony in court and was subject to cross-examination by the claimants and the hostile co-defendant.  ​
  • Served as expert witness in an ICSID arbitration. 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.  ​
  • Served as expert witness in an ICC arbitration. Produced an expert report for the defendant involving the review of corporate financial records, transactions, financial accounts and related corruption regulatory settlements in order to identify red flags of fraud and corruption.​
  • Quantified and presented disgorgement and gain analyses arising from Telia Company operations in Uzbekistan to the US DOJ, SEC, the Netherlands’ Openbaar Ministerie, and the Swedish Public Prosecutor.  ​

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.​

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

2023 Global Leader - Consulting Experts - Forensic Accounting, Who's Who Legal

2019, 2022 and 2023 Global Leader - Investigations Forensic Accountants, Who's Who Legal

2021 Global Leader - Forensic Accountants, Who's Who Legal

2020 Thought Leaders - Global Elite - Forensic Accounting, Who's Who Legal

2017 Consulting Experts - Forensics and Litigation Consulting - Accountants, Who's Who Legal

2017 Advisor of the Year UK, Finance Monthly M&A Awards

2017 Advisor of the Year UK, Finance Monthly M&A Awards


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