Clara Nwosu

Clara Nwosu is a director in the investigations practice in London. She leads independent reviews for boards, audit committees and their counsel where there are allegations of financial misstatement, bribery or management misconduct. Over fifteen years she has worked on more than sixty investigations, many involving parallel enquiries by regulators and prosecutors in several jurisdictions.

Her work covers financial services, extractive industries and consumer businesses, with a particular focus on companies operating in West and East Africa. She is known for reconstructing revenue and cost records where controls have failed, and for reports that set out clearly what the evidence does and does not establish, so that boards can decide on remediation with confidence.

Before joining Pemberton & Co. she spent eleven years in the forensic practice of a Big Four firm, latterly as a senior manager running anti-bribery reviews for listed clients. She qualified as a chartered accountant with the ICAEW, is a Certified Fraud Examiner, and holds a degree in accounting and finance from the University of Warwick.

She is recommended as a forensic accountant by the UK legal directories and serves on a working group on whistleblowing practice convened by a professional accountancy body. She speaks regularly on investigation governance and on the use of data analytics to test management accounts in audit committee training programmes.