1. MLA FOR ASSET TRACING & RECOVERY INVESTIGATIONS: INTELLIGENCE & EVIDENCE

2. INTELLIGENCE DEVELOPMENT As part of an ongoing criminal investigation; As part of a financial investigation following a criminal conviction; Suspicious activity report; Following an incoming mutual legal assistance request; Human Sources;

3. Product/recordings from surveillance/interception of communications; Financial Profiling (Land Registry, financial institutions, utilities and telephone billing); Account Monitoring Order or similar (will require banks etc to provide details of specific transactions over specified period) Can be in ‘real time’ e.g. ATM = useful; Customer Information Order or similar. Intel Development Cont’d.

4. EVIDENCE GATHERING

5. The Range of evidence Circumstantial; Accomplice evidence; Admissions; Audit trails; Expert evidence; Unlikelihood of legitimate origin;

6. The Range of Evidence cont’d Unusual or inexplicable business dealings (e.g. a ‘bad deal’ / losing money); Evidence of bad character; Physical contamination of cash; Corroboration by lies (sometimes!); Inferences from silence (sometimes!); Covert surveillance; False identities, addresses and documentation. www.amicus-legal-consultants.org

7. Recurring Issues Production orders or equivalent (Based on: Intelligence; Financial institutions / professional advisers); Confidential/secret/ex parte hearings); Financial Evidence: –From lifestyle (e.g. cash based / undeclared income); –‘Legitimate’ income; –Associates (business and social); –Transfers of Funds. www.amicus-legal-consultants.org

8. Recurring Issues (contd.) Tracing of assets  Has there been purchase of real property or high value goods?  Are assets hidden offshore?  Have associates / third parties been used to assist? www.amicus-legal-consultants.org

9. Recurring Issues cont’d. Criminal Association  Is there a link with other criminals?  Ascertain via surveillance, use of UC, ‘lifestyle’ evidence;  Prison visits to associates?  Financial transfers?  Telephone billing etc. www.amicus-legal-consultants.org

10. General Covert Methodology Use of human sources; Interception of telephone calls / e-mail traffic; Monitoring of accounts; Recovery of billing details and of stored text messages etc; Cell site analysis; Property interference (e.g. covert searches).

11. FORENSIC ACCOUNTANCY The forensic accountant is able to: Trace transactions back to the money/asset Explain transactions to the Court Analyse international money flows Conduct a full analytical review Aid the court’s understanding of the industry/business

12. FORENSIC ACCOUNTANCY cont’d Identify unexplained turnover & consultancy fees Link related parties? Focus on likely areas of misstatement Explain accounting standards Provide recognition of income Review balance sheet, profit & loss account

13. FORENSIC ACCOUNTANCY cont’d. Sampling – statistical v likely frauds Recording the transactions Use of all the information available Tracing in both directions Use of IT resources Use of insolvency, civil, criminal routes Understanding different jurisdictions