Sandy Cowan Partner - Crisis & Disputes

Alexander (Sandy) is a partner in our Forensic and Valuation Services team. He is a Chartered Accountant and a Fellow of the Institute of Chartered Accountants in England and Wales. He is an experienced forensic accountant who has worked in the context of a wide range of dispute resolution, investigation and other forensic accounting cases.

Experience 

Sandy is experienced in claimant, defence and advisory work in both litigation and international arbitration, having worked in the context of instructions in the High Court (the Commercial Division), arbitral proceedings in many jurisdictions (under ICC, ICSID, DWT, Ad hoc and LCIA) and in Expert Determinations (in particular those arising from M&A disputes).

Work Highlights 

• Instructed as an Expert witness for the Respondent in an International Arbitration (ICC) in relation to alleged breaches of a Pre-Sale Agreement in the retail construction sector in Eastern Europe. Sandy was instructed to value the consideration the sellers would have received had the transaction proceeded and the value of the assets following the abortion of the transaction.
• Instructed as an Expert witness for the Claimant in an International Arbitration (ICC) in relation to the termination of a long term contract for the management of a theme park. Issues include the appropriate recognition of non-recurring costs when calculating EBITDA.
• Instructed as an Expert witness for the Respondent in an International Arbitration (ICSID) in relation to alleged breaches of a BIT due to the imposition of certain measures against the Claimant’s investment in the agriculture sector. Sandy was instructed to value the entity and associate assets at the valuation date.