Sandy Cowan
Sandy Cowan is an associate director in Grant Thornton's forensic and investigation services department, an Associate of the Institute of Chartered Accountants in England & Wales and is an Accredited Counter-Fraud Specialist. Sandy has specialised in forensic accounting since 2007, having been with Grant Thornton since 2003. Sandy's forensic experience includes International arbitrations, expert determinations, business valuations, fraud and other investigations, insurance claims and professional negligence actions in market sectors including oil and gas, manufacturing, retail, security screening and financial services.
Practice Area
Panel
- Contributing Author
Membership
- ICAEW
Qualification
- ACA
Education
- BSc (Hons) (Accounting & Financial Management)
1 Contributions by Sandy Cowan
PRECEDENTS
Precedent: arbitration expert report—template, structure and drafting notes (including instructions, summary, declaration, appendices and exhibits)
Introduction and instructions
Brief outline of the expert’s background and experience.
Instructions
Who instructed: lay client or legal advisers.
Where instructed by legal advisers, identify the ultimate client.
Detailed directions sufficient for the tribunal to grasp the scope.
Documents relied upon: list or summarised categories.
Circulation limits and reliance permissions.
Disclosures of interest, including links to parties or tribunal.
Any scope limitations (if applicable).
Executive summary
Concise overview of principal conclusions.
Background to the case
Outline the history and context of the matter.
Main body of the report
Set out the detailed analysis, methodology, and evidence.
Conclusion OR Summary
Summarise the expert’s opinions and key reasoning.
Expert's declaration
Insert the required statements and confirmations.
Appendices
Attach supporting schedules and materials.
Exhibits
Include referenced exhibits and documents...
Arbitration
If you expected to see yourself on this page, click here.
