Mike Lowe is the founder of Nautilus Consulting and has more than 25 years of experience in forensic accounting, business valuation, investigations and litigation support. Formerly the leader of KPMG New Zealand’s Forensic team, he regularly provides expert evidence on valuations, financial losses and forensic accounting matters.
He was joined by Luke Sizer, a commercial litigation and arbitration specialist experienced in major commercial disputes, class actions, insolvency, civil fraud, judicial review and regulatory matters. Luke is also a contributing author to Sims’ Court Practice and has published extensively across commercial, public and regulatory law.
• The role of forensic accountants in valuations, loss assessments, financial investigations and tracing funds
• How to identify and conduct due diligence on a suitably qualified, independent expert
• The importance of impartiality, clear communication and avoiding advocacy in expert evidence
• When to engage forensic experts and how they can assist with pleadings, discovery and cross-examination preparation
• The essential features of a credible, well-structured and evidence-based expert report
• How upcoming changes to New Zealand’s High Court Rules may affect the timing, preparation and use of expert evidence
