Partner – Deloitte Forensic
Patrick Maher is a partner in Deloitte's Forensic practice. Patrick qualified as a Chartered Accountant in 1989 and joined Deloitte in the same year. He became a partner in 2001. He regularly conducts detailed financial investigations, assesses business losses and considers quantum issues in the context of disputes. Patrick has advised a broad range of industries and has particular experience in relation to disputes in the oil and gas sector.
Patrick regularly assesses business losses and considers quantum issues in the context of disputes. He has prepared many expert accountant reports, assessing quantum in a wide range of contractual and other situations. He has attended meetings of experts and mediations and given expert evidence at hearings. He has extensive experience in the application of national and international accounting principles, standards and practices in both statutory accounts and special purpose accounts.
He has considered the application of accounting standards in a number of jurisdictions, including the United Kingdom, the United States, France, Germany, the Netherlands and India. He has also considered the application of international accounting standards in a contractual setting.
He regularly acts as expert to determine disputes in connection with both completion accounts disputes and other contractual disputes. He also advises parties in connection with the application of completion accounts and related clauses.
Patrick has given expert evidence at hearings, including in the UK High Court and the Permanent Court of Arbitration.