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HMRC internal manual

Technical Teams Operational Guidance

Civil Investigation of Fraud (Code 9): historical record: the opening meeting: benefits of having an SI Accountant present when visiting business premises

Investigators need to consider in advance whether an SI Accountant should be present when business records are reviewed.

It can be invaluable to have an SI Accountant present. The roles of the Investigator and the Accountant should be discussed and provisionally agreed before the meeting.

The Accountant should produce a separate note of his/her findings on the accounting system used, state of the records, explanations received, etc.

The SI Accountant should if possible get explanations from any office staff on the premises. Often if there is an internal accountant or bookkeeper a great deal can be accomplished in a short time.