Banking Expert Witnesses

Banking Expert Witnesses

We can assist with a wide range of technical accounting and auditing issues relating to banks and other retail credit institutions.


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A snapshot of our experience:

We acted on behalf of an international bank regarding the non-payment of proceeds under a contract.  We provided independent expert opinion on the accounting treatment of equity investments by the bank prior to sale and of the sale proceeds under international and local accounting standards.

Andrew Walker

Andrew is an Audit and Transactions Services partner in KPMG’s Financial Services practice based in Manchester and Leeds.  He specialises in the retail financial services sector, in particular building societies, credit cards and consumer finance.

Andrew has worked extensively on IFRS for most of his audit clients and has detailed experience and insight of application of standards in complex, subjective areas such as impairment, fair value and hedging.

Andrew has acted as the expert on a major claim in connection with credit card and internet systems.  He has also led reviews in connection with OFT investigations in the banking and consumer finance sectors.

Iain Cummings

Iain is a partner in KPMG’s regulatory advisory practice in the UK where he focuses on large scale change programmes driven by regulatory change.  In this role, he is currently responsible for our recovery and resolution planning services.

Prior to this Iain was head of KPMG’s banking audit practice in the UK and lead audit partner on some of our largest corporate and investment banking clients. He is Chairman of the Risk and Regulatory Committee of the ICAEW’s Financial Services Faculty. 

He has led advisory engagements and s166 reports to the FSA covering corporate banking, governance and CASS and similar reports to the overseas regulators on internal audit.

He also has considerable experience of working with financial institutions on internal controls and has worked with a number of institutions on acquisitions/disposals.

Colin Martin

Colin has over 18 years of financial sector experience gained through both his work in the Assurance practice and his work as an IFRS conversion and technical accounting specialist.  He heads up KPMG’s FS Assurance group.

Colin has provided accounting advice and guidance to most of the major UK banks in the application of IFRS. Colin is one of the foremost specialists in derivative and hedge accounting and has spent a considerable amount of time developing tools and methodologies for use in the financial reporting of financial institutions

Colin acted as an accounting expert in relation to a dispute involving a large European bank.

John Ellacott

John is an Audit partner in our financial sector practice, based in Leeds.  His client base is spread throughout the UK.

He works entirely in the financial services sector, providing audit, advisory, regulatory and transaction related services to a range of clients in the retail financial sector, including banks, direct retail finance providers and mortgage lenders.

This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.

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