Dismantling organised crime groups through enforcement of the POCA money laundering offences

摘要

Purpose – The purpose of this paper is to assess the challenges of proving criminality in money laundering cases and the extent to which forensic accountancy within law enforcement can assist in meeting them. Design/methodology/approach – This paper reviews the development of relevant case law; and considers legal viewpoints on the use of forensic accountancy evidence in court. Findings – The use of forensic accountancy within law enforcement provides a means of enabling Proceeds of Crime Act 2002 (POCA) achieve the results it was enacted to achieve. Research limitations/implications – A more resilient attitude to financial complexity is required on the part of prosecutors if complexity is not to continue to succeed as a method of rendering serious financial crime immune to prosecution. Social implications – The money laundering provisions of POCA are enacted to provide a means of prosecuting the leaders and professional enablers of organised crime groups who benefitted from crime but were able to divorce themselves from the actual crimes committed on their behalf. The failure of POCA to effectively deliver on this objective undermines its authority and reputation and thereby reduces hope in the communities that are vulnerable to organised crime. Originality/value – The use of forensic accountancy within law enforcement is a new initiative. This paper sets out the need for such an initiative and it can make a significant contribution in the fight against organised crime.