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Chris Holland

Chris Holland


Chris is a Director of Sapere Research Group Ltd (formerly LECG Ltd).  Between October 1993 and December 2005 Chris was a member of the Coopers & Lybrand and PricewaterhouseCoopers (PwC) Dispute Analysis Group, firstly in its Forensic Services practice in London and then with its Dispute Analysis & Investigations practice in Sydney.  Between January 2006 and March 2008, Chris was a Vice President with the Forensic Service practice in Asia Pacific for CRA International Limited.

While in London as a member of the Coopers & Lybrand disputes practice, Chris was seconded to the Serious Fraud Office and testified in a major investigation.

Prior to moving into the disputes practice Chris was an audit manager at Coopers & Lybrand in both Sydney and London.

Chris’ expertise includes the valuation of businesses, shares, intellectual property and other assets, the quantification of loss and damage, and the analysis of accounting records.



  • Damage calculations
  • Forensic accounting
  • Valuations

Qualifications & accolades

  • Bachelor of Science, Exeter University, UK
  • Member of the Institute of Chartered Accountants in England and Wales

Recent work highlights include:

Commercial disputes experience examples:

  • Independent expert report and testimony over the accounting for profits in a jointly owned magazine printing and publishing company (Supreme Court of NSW).
  • Independent expert report and testimony as to the losses suffered by a wine maker as a result of the spoilage of grapes (Supreme Court of NSW).
  • Various instructions re business interruption losses under the Just Terms Act arising as a result of resumptions of property and businesses due to infrastructure projects. These comprise instructions from both the Valuer General and affected parties.
  • Calculation of the loss of profits suffered as a result of an infringement of intellectual property rights in the medical industry.
  • Investigation into the accounting treatment (including interpretation of accounting standards) of certain items in the completion accounts of a telecommunications company at its purchase.
  • Independent expert report as to of the loss of profits arising as a result of non-completion of a contract for the provision of seating on a new train design.
  • Advice as to the accounting treatment (including interpretation of accounting standards) of certain items arising from the sale of a fleet of cars.
  • Calculation of loss arising from damage caused to computer hardware resulting in cleaning and/or replacement.
  • Calculation of the loss suffered by a retail operator as a result of a misleading advertising campaign by a competitor.
  • Calculation of the loss of profits arising from the breach of an exclusive contract in the rail transport industry.
  • Independent expert report as to the loss of profits at Eastern Creek race track due to closure of spectator mounds.
  • Assessment of the financial viability of a rugby league club.


Valuation experience examples:

  • Valuation of a major Australian media network
  • Valuation of an undeveloped interest in a coal mine
  • Valuation of a waste processing and land fill business
  • Valuation of shares in two companies and the loss arising from alleged misrepresentations in the healthcare sector
  • Valuation of the US interests of a multi-national company in the packaging business.
  • Valuation of a funds management business arising as a result of a shareholder dispute.
  • Valuation of a manufacturer of brewing equipment arising as a result of a dispute between the business and a major Australian bank.
  • Valuation of the intangible assets in a major manufacturer in the chemical industry.
  • Assessment of the value of loss of opportunity for the development and future sale of a new air traffic control system in Australia.  
  • Valuation of a consumer product group and its intellectual property.   
  • Valuation of units held in unlisted property trusts taking into account the effect of pre-emptive rights.  
  • Valuation of goodwill of a freight storage and rental operation.   
  • Valuation of goodwill in a petrol station.
  • Valuation of the intellectual property attached to a medical component.


Financial investigations:

  • Investigation into the financial effect of GST frauds in the construction industry.
  • Investigation into the financial effect on borrowers of the use of foreign currency loans by a major Australian bank.
  • Investigation and assessment of loss suffered by a high worth individual arising from inappropriate investments made by financial advisors.
  • Investigation for the Serious Fraud Office (UK) as part of a criminal fraud trial of the activities of an individual in BCCI.