The PSNI is seeking to engage forensic accountancy expertise and resources to assist in financial investigations, particularly when there are complex and specialist financial issues. Whilst the PSNI's Economic Crime Team is comprised of highly qualified and experienced investigators, instances can arise where the provision of expert, independent, opinion evidence on accountancy matters is required. Such evidence can only be given by individuals who have formal accountancy qualifications and subject matter expertise with the required practical experience. In some cases the required evidence will be in respect of complex accountancy matters. In addition, some fraud and money laundering schemes may involve the use of complex financial instruments/structures. Where knowledge of such complex structures is not held within the PSNI, there will be a necessity to instruct external experts to provide such advice and guidance. Recent financial investigations where forensic accountancy services were used have resulted in successful prosecutions, with the subjects of the investigations being convicted of money laundering and fraud offences. As well as forensic accountancy requirements, there is a requirement for specialist forensic technology services in relation to electronic data extraction and analysis. Analysis and reports may be required to support ongoing PSNI financial investigations that are also being supported by forensic accountancy services. There will also be instances when forensic technology services will be provided independently of any forensic accountancy services.