Welcome
FHM Forensic Accounting was founded in 2024. Our expert, Fiona Hotston Moore, has over 20 years' experience as a forensic accountant and an accredited expert witness.
FHM Forensic Accounting is a specialist forensic accounting practice focused on providing a personal service backed by a depth of technical expertise.
Our focus is to provide an expert opinion that is:
• Relevant
• Considered
• Understandable
• Timely
• Cost proportionate
• Credible
• Realistic
Our Services
Business and share valuation
Our expert is well-known for her experience in valuing businesses. We value businesses of all shapes and sizes and across a range of sectors. A business valuation may be required in respect of a financial dispute or for commercial reasons.
Our specialist valuation services include:
• Company valuation
• Minority share valuation
• Partnership valuation
• Sole traders and one-man company valuation
• Business valuation for divorce
• Valuation in unfair prejudice claims
• Valuation of employee and director shares and options
Matrimonial business valuations and tax advisory services
Our expert has considerable experience in divorce matters and is regularly instructed as Single Joint Expert, Party Expert and Shadow Adviser. Services provided include:
• Valuation of businesses and individual shareholdings
• Capital gains tax calculations in respect of matrimonial assets including business interests and property
• Review of Form E disclosures
• Liquidity reviews
• Capital extraction advice
• Assessment of future maintainable income
• Investigations and asset tracing
Shareholder and commercial disputes
We have experience of providing forensic accounting support in a range of shareholder and commercial disputes. We can assist in providing a preliminary view on valuation or commercial loss. If the case proceeds to litigation we can provide Court-compliant reports as Party Expert or Single Joint Expert. Our expert also acts in Expert Determination.
We provide litigation support in:
• Unfair prejudice claims
• Share valuation
• Partnership disputes
• Family and inheritance disputes
• Agency disputes
• Business interruption claims
• Professional negligence claims
Professional negligence claims
Fiona is regularly instructed in claims against accountants, auditors and tax advisers.
Fiona has been instructed in different claims on behalf of claimant and defendant and approximately half her instructions have been for the defendant (instructed by lawyers on behalf of the accounting firm and professional indemnity insurers).
In professional negligence matters we give an opinion as to whether the accountant, auditor or tax adviser undertook the work to the standard of a reasonably competent professional. We also provide an opinion on the quantum of loss arising from the negligence.
Disputes arising from the sale of a business
We are regularly instructed in disputes following the sale of a company. We are instructed as Party Expert, Single Joint Expert or in Expert Determination.
Our services include:
• Completion account disputes
• Earn-out disputes
• Breach of warranty claims
• Expert determination – acting as independent expert or preparation of submissions
Fraud investigations
We have experience in investigating fraud and misappropriation of funds. We can provide an independent opinion for those charged with governance and for court purposes.
We can also assist in conducting internal audit and control checks to assist in fraud prevention.
Our fraud prevention and investigation services include:
• Fraud investigation and independent reports
• Investigation of officer and employee fraud
• Court reports
• Trust and charity fraud investigations
• Fraud prevention including review of internal controls and internal audit checks
Who’s Who Legal refers to Fiona as a “sensible and straightforward” expert who is “fantastic at explaining complex matters clearly and simply”.
