Director, Forensic Accounting
Qualifications
Fellow of the Institute of Chartered Accountants in England and Wales. 
Accredited by the Institute as a Forensic Accountant
Member of the Academy of Experts and Accredited by them as an
Expert Witness
Member of the Society of Expert Witnesses
Member of the Professional Negligence Lawyers Association
Profile
David qualified as a Chartered Accountant in 1965 and
became a fellow of the Institute of Chartered Accountants in
England and Wales in 1975.  He is a member of the
Institute’s Special Interest Groups for Forensic Work and
Valuations.
David is a Justice of the Peace.
David is a Law Society Approved Expert Witness, has
undertaken Single Joint Expert Training and is a member of
the Society of Expert Witnesses.  He is used to producing
Expert Reports, giving evidence in Court and acting for
Prosecution / Complainant, Defence or as a Single Joint
Expert.
David joined a predecessor firm of Pannell Kerr Forster in
1966 and became a Partner in 1969.  He was Chairman and
previously Managing Partner of the Bristol office.  He was
responsible for Forensic Accounting work in that office.
David left the firm in February 1996 and joined NMGW as the
partner heading up Forensic Accounting.  On 28 October
2001 NMGW was acquired by Numerica Group plc and he
became the Bristol Director of Numerica Forensic Accounting
and Dispute Resolution Limited.
In November 2004 David joined Bentley Jennison as the
director heading up their Forensic Accounting team based in
Bristol and the South West.
In 2009 David set up DRC Forensics Limited to offer his own
personal service.
Experience and skills
David has a wide range of commercial and corporate
expertise, particularly business advice, financial planning and
taxation.  David has been widely involved in valuing
businesses for acquisition, disposal, management buy outs,
reorganisation etc. as well as in dispute situations.
David has considerable expertise in litigation support and
investigations, especially in relation to supporting lawyers on
the accounting and financial aspects of business and
commercial disputes, professional negligence, fraud
investigations and other criminal matters.  As well as work
for lawyers David has carried out assignments for the Serious
Fraud Office, SOCA and the Solicitors Indemnity Fund and
assignments for and claims against Banks.
David has also carried out work on matrimonial disputes and
personal injury claims particularly where a business is
involved.
David has had extensive involvement in both Criminal and
Civil matters.
Key Skills
   1. Business advice
   2. Valuation of businesses
   3. Commercial disputes
   4. Professional negligence
   5. Fraud investigations
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Associate Director, Forensic Accounting
Qualifications
Fellow of the Institute of
Chartered Accountants in
England & Wales. 
Associate Member of the
Academy of Experts
Member of the Society of
Expert Witnesses
Profile
After graduating in Law in 1986, Chris joined a predecessor
firm of Deloitte Leeds. 
He qualified as a Chartered Accountant in 1990 and is a
member of the Institute’s Special Interest Groups for Forensic
Work and Valuations.
On qualification as a Chartered Accountant, he moved to PKF
Bristol and went on to become Senior Manager of the
Corporate Team.
In 1996, Chris left to take up a position as Finance Director of
an electronic security business where he was instrumental in
the company's turnaround. As a shareholder he negotiated
the sale of the business to OCS Group in 1998 and then
became the Finance Director of the acquiring business,
forming the Security Division of OCS Group.
Chris left OCS in 2000 to become one of the founding
shareholders of a new security business.  He was also
Finance Director for a software group of companies where he
was responsible for the acquisitions of new businesses.
In 2002 Chris set up his own specialist consultancy practice
and has been advising owner managed business on all
aspects of financial management including funding,
management reporting, strategy, taxation, valuation,
acquisition and sale of businesses and legal disputes.
Chris became a Fellow of the Institute of Chartered
Accountants in England and Wales in 2006.
In 2010 Chris joined DRC Forensics Limited as Associate in
Forensic Accounting.
Experience and skills
Chris has vast commercial and corporate experience having
set up a number of businesses and having been instrumental
in the acquisition, valuation and sale of several companies. 
He has provided consultancy services on all aspects of
business to national retail organisations as well as SME's.
He has an in depth knowledge of finance, accounting and
taxation, having worked both in professional practice and
over the period as Finance Director for companies.  He has
also carried out detailed due diligence work for the
acquisitions that he has been responsible for.
Chris has conducted a number of financial investigations and
has dealt with commercial disputes involving suppliers and
customers of the businesses in which he has been involved. 
He has also acted in a case against former directors of a
multi-million pound turnover business.
He has developed considerable experience in forensic
accounting particularly in relation to valuations,commercial
disputes, matrimonial disputes, professional negligence,
assignments for and claims against Banks, fraud
investigations and other criminal matters.
Chris Gahagan LL.B FCA
Key Skills
   1. Business advice
   2. Valuation of businesses
   3. Commercial disputes
   4. Fraud investigations
David Cook JP FCA