Ben Johnson

Ben has led many investigations into allegations of fraud, accounting irregularities, and bribery and corruption on behalf of enforcement agencies, regulators, and private clients in jurisdictions worldwide.

Ben also regularly acts as an expert witness in disputes involving his areas of expertise. He has provided live expert testimony in international arbitration, civil and criminal courts, and before regulatory tribunals.

Ben’s international experience has involved assisting clients on the ground in countries throughout Europe, Africa, the Americas, Asia, and Australia.

Ben is ranked in Band 1 for forensic accountants in the United Kingdom (UK) by Chambers & Partners and recognised by Lexology Index, formerly Who’s Who Legal, as a Global Elite Thought Leader in the field of investigations and forensic accounting.

Who’s Who Legal: “Ben Johnson is widely regarded as a leading forensic accountant, with deep experience providing expert evidence in contentious proceedings.”

Chambers: “He’s brilliant and the best I’ve come across – very experienced and very diligent.”

Major Engagements – Expert Roles

• Forensic accounting expert for claimants in a negligence claim against the Big Four auditor of London-listed multinational with damages claimed in excess of $1 billion. Testified in UK High Court.
• Accounting expert for a major sporting organisation in enforcement proceedings brought against a member for breaching financial regulations. Testified before independent tribunal.
• Forensic accounting expert for plaintiffs in U.S. civil trial under California state law regarding the impact on the statutory audit of false confirmations allegedly provided by a third party to cover fraudulent transactions. Testified in California state courts.
• Expert for a global energy company in an international arbitration regarding whether dealings with an agent previously used by the group in an emerging market gave rise to “red flags” and a high risk that funds may have been used for corrupt purposes. Testified in International Criminal Court hearing in Geneva.
• Forensic accounting expert for the prosecution in a criminal case before the Cypriot courts regarding alleged corruption and fraud at a systemic Cypriot bank. Testified in Cyprus criminal court.
• Quantum expert for the administrators of a collapsed financial services firm, which had been allegedly used as a vehicle to defraud investors in claims against two separate Big Four accounting firms.

Major Engagements – Investigations, Cash Tracing, and Financial Crime

• Led the forensic accounting investigation for a sporting body regarding allegations of improper accounting and breaches of rules for financial reporting by a member organisation over a multi-year period.
• Led a multi-disciplinary team providing assistance to the Cyprus attorney general with a criminal investigation into potential offences in the Cypriot banking sector in the years leading up to the “bail-in” of Cyprus banks.
• Led the financial aspects of an investigation on behalf of the attorney general for a foreign government into the disposition of assets allegedly embezzled by a number of politically exposed persons over a number of years. Investigation involved proceedings in the U.S., the Caribbean, South America, and Europe.
• Led an investigation into a UK-listed global life sciences company into allegations of fraud and channel stuffing at an acquired company. The investigation has resulted in criminal proceedings in a civil law jurisdiction.
• Led Europe, the Middle East, and Africa investigation on behalf of independent counsel to the audit committee of a U.S.-listed technology distribution company into accounting irregularities discovered in the UK division.
• Led an investigation on behalf of a foreign government into alleged financial malpractice at a prominent corporation in Southern Africa.
• Multiple engagements leading the investigation for accountancy regulators into the conduct of company directors and auditors in enforcement cases involving allegations of accounting fraud.
• Led a team carrying out a cash tracing analysis for a UK multinational consumer goods group in the context of a Department of Justice (DOJ) investigation.
• Led an investigation into the quantum and disposition of more than $ 1 billion in assets derived by a foreign-domiciled high-net-worth individual in the context of an agreement with the U.S. DOJ.
• Led investigation into the audit by a Big Four firm of Anglo-Irish Bank on behalf of the independent Irish accountancy regulator, the Chartered Accountants Regulatory Board.
• On behalf of the Financial Reporting Council, the UK accounting regulator, led investigations into the audit of Barclays Capital in respect of the client money audit; Equitable Life Assurance Society and Presbyterian Mutual Society.