Mr Sam Narula

Chartered Accountant

TAE Accreditations

  • Mediator

Specialist Registers

  • ICAEW Expert Scheme


  • Bachelor of Science BSc (Hons)
  • Member of the ICAEW ACA
  • Qualified Dispute Resolver (Mediator) QDR (1993)
  • Fellow of the ICAEW FCA (1997)

Expert Witness Snapshot

Sam Narula is a Forensic Expert Chartered Accountant and Qualified Mediator providing professional expert advice to clients in London nationally and globally.

He graduated from the London School of Economics with a BSc (Hons) in Economics and joined Price Waterhouse (now Price Waterhouse Cooper) where he was part of the group that uncovered the Guinness Fraud. He later set up Samuels & Co (now Samuels LLP) in 1992 and is the Senior Partner of the firm.

Having acted as an Expert Witness for over 24 years, he has provided expertise to UK and international investigation organisations and he has given expert evidence at numerous trials in both the civil and criminal courts for both defence and prosecution, including the Old Bailey.

He is well known in the Anti-Fraud industry and lectures on the subject of Fraud. In addition he has trained Financial Investigators for New Scotland Yard.

He is a Member of the Academy of Experts and a former Deputy Chairman of the Academy. He was previously part of the New Scotland Yard Fraud Panel from the early 1990\'s until it was disbanded in c.2020, as well as serving 4 years on the ICAEW Council. He is a former member of the Association of Certified Fraud Examiners (ACFE) and the Association of Independent Financial Planners (AIFP).

He has an excellent commercial acumen and has considerable experience of dealing with solicitors, counsel and professionals within the UK and globally. His ability to interact with all people and his open personality set him apart as a true professional.

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