Tim Hart is a forensic accountant with over 40 years of professional practice. He has served as an expert witness for more than 30 years in disputes around the globe.
Timothy Hart is held in high regard for his extensive experience handling complex domestic and international investigations involving high-value asset misappropriation, accounting and financial fraud matters.
Tim’s expert testimony is particularly concentrated in investor-state cases (ICSID, PCA, UNCITRAL) with allegations such as expropriation and fair and equitable treatment and international arbitrations and domestic disputes involving breach of contract. His testimony often covers topics important to determine jurisdiction, liability, causation in addition to damages. Many of his domestic cases have involved claims like breach of fiduciary duty which involved complex financial frauds including Ponzi schemes.
Tim began his career as an auditor and was partner in a global accounting firm. He has led numerous well known insolvency engagements and financial fraud investigations.
Tim specialises in matters of damages, valuation, accounting, fraud, and bribery and corruption. His expert work has been concentrated in high-stakes disputes spanning across a range of industries with high concentrations in mining, energy, telecommunications, manufacturing and financial services.
Tim is a Certified Public Accountant (Washington, DC) and Certified Fraud Examiner. He co-authored the most comprehensive study of damages in investor-state cases, with two editions published in 2014 and 2021. He is also consistently highly ranked by Lexology Index with plaudits including: “Tim Hart is a formidable testifying expert who has calm composure on the stand. I’ve observed Tim withstand hours of cross-examination and remain totally unflappable”. “I am most impressed by Tim’s excellent preparation, tremendous work ethic and huge amount of experience in the field”.
Tim produces excellent analytics and expert reports. His expert testimony is first-class.
International Investor-State Arbitrations:
Tim has assisted stakeholders in troubled financial situations involving restructuring and insolvency, including the following:
Tim has performed a wide range of forensic accounting investigations including situations involving alleged accounting fraud, asset defalcation, and violation of regulations or company policy. The following are representative of his investigative experience:
