Sue Nightingale

Sue qualified with a mid-sized audit and accounting firm in 2004 and then spent 11 years with Deloitte’s forensic and dispute services team in London before joining Roffe Swayne’s growing forensic team in 2016.

While with Deloitte, Sue worked across the dispute, litigation support, investigation and advisory disciplines and gained a broad range of forensic experience from commercial disputes and expert determination to fraud, regulatory and other accounting investigations.

Since joining Roffe Swayne, Sue continues to focus on quantifying loss of profit and consequential loss claims and has also expanded her forensic repertoire to include business valuations in the context of matrimonial and shareholder disputes. Sue has also provided other accounting advice in the context of divorce, including the tax implications and long-term affordability of various financial settlement arrangements.

Sue works across a number of industry sectors and has advised a wide range of UK and international clients from high-net-worth individuals, family trusts and owner managed businesses to FTSE 100 and FTSE 250 companies.

Sue is a Fellow of the Institute of Chartered Accountants in England and Wales, a member of the ICAEW’s Forensic & Expert Witness Special Interest Group and a member of the ICC’s Young Arbitrators Forum.

Sue regularly contributes to Roffe Swayne’s articles and blogs on forensic accounting hot topics and has been a guest speaker at Portsmouth University’s Counter Fraud & Forensic Accounting Conference. Sue has also co-facilitated a number of business valuation case studies and discussion groups, including at the Surrey Resolution family law day.

Sue has participated, as an expert accountant, in both the Inner Temple Pupil’s Advocacy and Keble College’s Advanced Advocacy courses on a number of occasions in order to help train barristers in the art of expert witness handling, including cross examination and examination in chief.

Outside of work, Sue enjoys trekking holidays and keeping fit.

Work highlights

In addition to preparing a number of business valuations and other financial and tax calculations in the context of divorce proceedings and/or shareholder disputes, Sue has the following work highlights:

  • Prepared various submissions to an independent expert on behalf of the sellers in a completion accounts dispute with disputed items worth in excess of £6m. The expert determination was in our client’s favour in respect of 95% of the value of the disputed items, which was a very positive result for our client.
  • Prepared various tax and other financial calculations to assist the husband to assess the affordability of various “clean break” settlement options in divorce proceedings. Our client considered that the advice provided was instrumental in his agreeing a realistic and affordable settlement with his wife.
  • Quantified the amount of personal expenditure extracted by one shareholder director in a number of property development companies owned equally by two shareholders in order to assess the extent to which our client had been unfairly prejudiced by the conduct of the other shareholder director.
  • Prepared two expert reports to calculate the losses allegedly suffered by two property investors due to their inability to invest sums paid under two separate interest rate hedging products which were allegedly mis-sold. Our loss calculations were used in negotiations which ultimately led to settlements being agreed in respect of both hedging products.
Sue Nightingale

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