16/10/2026
A Friday thought - and a genuinely surprising one. π©
The first use of forensic accounting in a legal case dates back to 1817.
A Scottish accountant named James McClelland was called to give expert testimony in a court case involving disputed accounts. Analysing financial records to establish what had actually happened.
At the time, the idea of an accountant appearing as an expert witness was novel enough to be remarked upon in legal circles.
Two hundred years later, forensic accounting is a multi-billion pound global profession, and financial analysis is central to some of the most complex fraud and insolvency cases in the world.
The instinct to follow the money is apparently a very old one.
Have a great weekend. π