Hamish Russell is an Associate Director in the Forensic Accounting team situated in FRA’s London office. He has over nine years of experience in forensic accounting, working on investigations and disputes across a variety of sectors including oil and gas, shipping, entertainment and aerospace. ​

Recently, Hamish supported an investigation into allegations of bribery and fraud against international sports betting and gaming company Entain plc in relation to the HMRC investigation, resulting in the first ever DPA with the UK CPS and a £585 million settlement. The client’s unique situation required an innovative solution for the complex profit disgorgement and fine calculations.​

Hamish has also recently provided expert forensic support to a large oil and gas company in a USD 2 billion litigation in UK High Court. This included performance analysis based on financial statements and a highly complex damages model. Hamish helped incorporate forensic technology and data analytics to develop a model and identify crucial evidence faster and more effectively.​

Hamish has also worked on a number of other investigations and disputes including:​

• Provided complex financial modelling and litigation support for a UK High Court case supporting a consumer goods company in an audit negligence claim against a Big Four company to recover approx. £500m​
• Supported the investigation of whistleblower allegations that revenue was overstated and costs were undervalued with respect to a multinational aerospace company’s long-term manufacturing projects ​
• Supported a post-acquisition dispute relating to allegations of warranty and indemnity breaches that inflated the acquired company’s purchase value, with allegations including accounting fraud and misrepresentation​
• Supported an expert report on the contractual calculation of fees in an ICC arbitration related to a contract dispute in a Middle Eastern construction consortium​
• Investigated whistleblower allegations of bribery and corruption within the invoicing and tendering processes in the Middle Eastern business of a medical device manufacturer​
• Supported a Northern Ireland High Court case involving an aerospace manufacturing company’s claim for damages from breach of contract, requiring the application of statistical sampling methods​
• Served on the FRA team supporting the multi-year forensic accounting and eDiscovery review within the context of Airbus’s multinational investigation, reporting to four investigative authorities​

Hamish is a Chartered Accountant (ICAEW) and Accredited Counter Fraud Specialist. He has a bachelor’s degree in Geography from Bristol University. Hamish is conversational in French.​