Andrew Maclay is a Managing Director at Secretariat International, based in London. Mr Maclay is an experienced expert accounting witness specialising in international commercial and investment arbitration particularly in London, Paris and Africa. He has worked as a forensic accountant for over 24 years, and has testified before ICSID, ICC and LCIA tribunals, the English High Court, a criminal court, and by way of deposition.Andrew is also experienced in fraud and corruption investigation and asset tracing, and has carried out a number of investigations in Europe, Africa and the Middle East, as well as advising on aspects of the UK Bribery Act 2010.
Andrew has worked in many jurisdictions, particularly France, Switzerland, Western and Eastern Europe, Africa and the Middle East. Between 1991 and 1994 he worked in Burundi, Africa, and is fluent in French.
Sectors in which Andrew has worked include aviation, telecoms, electricity generation, oil and gas, renewables, extractive industries, manufacturing, retail, construction and infrastructure.
His experience includes loss of profits, breach of contract, breach of warranty, valuations, sale and purchase disputes, expert determinations, contentious insolvency and competition follow-on damages.
Andrew has written a number of articles and given presentations on expert quantum issues. For example, he co-authored the “Overview of Damages and Accounting Basics” chapter in GAR’s “The Guide to Damages in International Arbitration”.and the “Other methods for valuing lost profits” chapter in “The Investment Treaty Arbitration Review”.
Who’s Who Legal says Andrew is “a very clever practitioner”, “an excellent expert who is internationally recognised for his impressive work in arbitration proceedings” and that he “enjoys a superb reputation for his strong experience in Africa-related disputes”.