Sue Nightingale

Director of Forensic Accounting


Having specialised in forensic accounting for 15 years, including 11 with the forensic team of a Big Four accountancy firm in London, I have advised on a wide range of contentious matters, including large, complex and often high-profile cases for both UK and international clients.  In the context of divorce, I frequently advise on matters involving high net worth individuals, often with multiple assets including SME owner-managed businesses, trusts and properties.

Training & employment experience

After gaining a first-class Maths degree from the University of Warwick, Sue trained as a chartered accountant with a mid-sized accountancy firm in London where she worked for a broad range of clients. After qualifying in 2004, Sue joined the London forensic practice of a Big Four accountancy firm where she worked on some of the largest and most high-profile investigations and disputes both in the UK and abroad. In 2016, Sue joined the growing forensic practice of a Surrey-based accountancy firm where she predominantly advised high net worth individuals including entrepreneurs and owner/managers of SME businesses, particularly in the context of divorce proceedings.

Specialisms

Sue has specialised in forensic accounting for 15 years. Working as an external forensic accountant, Sue has prepared numerous expert witness and advisory reports in the context of divorce, shareholder disputes, commercial litigation and other contentious matters. She has worked for a variety of clients including high net worth and other individuals, family estates and trusts, and SME private companies across a broad range of industries.
In the context of divorce, Sue has prepared single joint expert reports considering the value of the parties’ business interests both gross and net of tax and advising on the most tax-efficient way of extracting surplus cash from businesses to fund financial settlements. Sue has also advised clients on Form E disclosures in relation to business interests and helped them to understand complex financial information. Sue’s early input in a case helps to put a client’s mind at rest or make sure that gaps in financial disclosure are identified early and properly investigated.

Approach

Sue puts clients at the heart of everything she does. She quickly grasps complex financial issues and communicates them clearly and concisely. Sue gives pragmatic advice backed up by the facts and evidence and ensures that her clients can make robust decisions based on both the strengths and weaknesses of their case.

Areas of Expertise
  • Forensic Accountancy
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