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.

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.

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