Praetor Forensic Auditing (PFA)

Praetor Forensic Auditing (PFA), headed by Bas A.S. van Leeuwen (LL.M., Esq.), attorney at law and forensic auditor, is the specialist investigating and litigating bureau tackling the top level of serious or complex fraud, bribery and corruption. The attorney focuses on fraud with a financial dimension, including tax fraud (Sections 68 and 69, General State Taxes Act), money laundering (Section 420bis et seq., Criminal Code) and forgery (Section 225, Criminal Code). He has also a wideranging experience in defending clients in criminal investigations into related offences, including deception/embezzlement (Sections 326 and 321, Criminal Code), bankruptcy fraud (Section 340 et seq., Criminal Code), corruption (Sections 177 and 328ter, Criminal Code), breaches of the Money Laundering and Terrorist Financing Prevention Act and sanctions legislation (Sections 1, 1a and 2, Economic Offences Act), and breaches of the Regulation 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, Official Journal No. L.119 of 4 May 2016, p. 1 et seq. (General Data Protection Regulation).

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Multidisciplinary and Multidimensional

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) maps out your route through the complex web of legislation, jurisprudence and legal doctrine. He guides the way and accompanies you. Your attorney-at-law uses all his experience and expertise to work for you, creates sustainable added value and shares all their knowledge freely and openly. This means that you can move forward, safe in the knowledge that everything has been carefully thought through. The legal context and requirements are constantly changing. They are becoming more complex and strategic. That’s why MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) is multidisciplinary, and why he takes

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Integrity, Authenticity and Consistency

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) listens to what is important and provides practical and personalised advice in a constantly changing world. That requires fresh thinking and tech savviness combined with proven experience. The attorney believes that when knowledge travels, opportunities arise. He thinks client-focused, acts fast and speaks frankly in a language that you understand. He makes sense, not nonsense. Expect accessible personality, an open mind and a pragmatic bullet point approach. MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) guarantees integrity, authenticity and consistency. His mission is to find solutions through excellent legal insight and strong business instinct.

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Vision and Values

A goal-oriented approach for an effective result. Driven, personal, specialised, speedy, pragmatic and with clear communication.

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What is Fraud?

There is no universal definition of fraud in law and definitions and scope what constitutes fraud vary from one jurisdiction to another. There are three main categories of fraud that affect organizations: Asset misappropriation, which involves the theft or misuse of an organisation’s assets.  Fraudulent statements usually in the form of falsification of financial statements in order to obtain improper benefit.  Corruption such as the use of bribes or acceptance of kickbacks, improper use of confidential information, conflicts of interest and collusive tendering. 

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Who commits Fraud?

Fraud perpetrators usually cannot be distinguished from other people on the basis of demographic or psychological characteristics. People that commit fraud are usually good people who consider themselves to be honest – they just get caught up in a bad situation as a result of pressure, opportunity and rationalization.

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The Fraud Triangle

People commit fraud because of a combination of perceived pressure, rationalization and opportunity. The majority of frauds starts small as the result of an immediate financial need. Once individuals gain confidence in their fraudulent scheme, the fraud continues to get larger and larger until it is discovered. The fraud triangle provides a lens from which to examine any fraud. The fraud triangle is comprised of perceived pressure, perceived opportunity and rationalization. Fraud will only occur if all three elements of the triangle are present. Pressure is one of the three elements of the fraud triangle. Pressure is especially important because it is typically

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Fraud Recruitment

People typically become involved in already existing fraud schemes as a result of power that is exercised on them by another individual. The five (5) separate types of power include: reward, coercive, expert, legitimate and referent. It is through either one or a combination of several types of power that a potential fraud perpetrator is influenced to become involved in a fraudulent scheme. Reward power is the ability of a fraud perpetrator to convince a potential victim that he or she will receive a benefit through participation in the fraud scheme. Coercive power is the ability of a fraud perpetrator

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Comprehensive approach to preventing and deterring Fraud

Most organizations do not have a comprehensive approach to preventing and deterring Fraud. In fact, most companies don’t think about fraud until they experience one. When fraud occurs, they go into crisis mode, investigate and try to resolve the fraud, and then wait until another fraud occurs. A more comprehensive fraud-fighting approach would involve: creating the right kind of modeling and tone at the top, educating and training employees about fraud, assessing risks and putting proper controls in place, having reporting and monitoring systems in place, proactively auditing for fraud and then, when fraud does occur, investigating and following up

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Create a culture of honesty, openness, and assistance

Creating a culture of honesty, openness, and assistance includes three (3) factors: (1) hiring honest people and providing fraud awareness training; (2) creating a positive work environment, which means having a well-defined code of conduct, having an open-door policing, not operating on a crisis basis, and having a low-fraud atmosphere; and (3) providing an employee assistance program that helps employees deal with personal pressures.

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Eliminate opportunities for Fraud

The five (5) ways to eliminate Fraud opportunities are: (1) having good internal controls; (2) discouraging collusion between employees and customers or vendors and clearly informing vendors and other outside contacts of your company’s policies against fraud; (3) monitoring employees and providing a hotline (whistle-blowing system) for anonymous tips; (4) creating an expectation of punishment; and (5) conducting proactive auditing.

Corporate Fraud and Criminal Law

In order to prevent, deter and mitigate Corporate Fraud, organizations have to (a) assess their corporate fraud risk, (b) set-up and strengthen their corporate fraud risk management systems and (c) investigate allegations and indication of corporate risk.

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Legal Department Operations

New technologies and processes are transforming in-house legal departments, but staffing models, too, are shifting to create new efficiencies and respond to the need for updated departmental skills and expertise. Meet the legal department operations (LDO) professionals – a new position in corporate legal departments that is increasingly helping free up attorney time to focus on legal matters instead of operational ones. The recognition that operations, innovation, technology, and procurement should actually be the responsibility of an identifiable individual, rather than part of the portfolio of the general counsel is the biggest emerging trend in legal operations.

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Investigations, Compliance and Defence

PRAETOR FORENSIC AUDITING combines specialist knowledge and years of experience in the various disciplines of compliance, monitoring and enforcement. It provides the services required to help private and public organizations identity the nature and extent of fraud and deliver appropriate remedies: Fraud Risk Assessment, Fraud Risk Management, Fraud Investigations, Compliance Assistance, Integrity Due Diligence, Forensic Business Intelligence, Litigation, Negotiation and Reputation Management.

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Forensic and Financial Crime

PRAETOR FORENSIC AUDITING advises clients on ways to mitigate their exposure to fraud with a financial dimension, including tax fraud (Sections 68 and 69, General State Taxes Act), money laundering (Section 420bis et seq., Criminal Code), forgery (Section 225, Criminal Code), deception/embezzlement (Sections 326 and 321, Criminal Code), bankruptcy fraud (Section 340 et seq., Criminal Code), corruption (Sections 177 and 328ter, Criminal Code) and breaches of the Money Laundering and Terrorist Financing Prevention Act and sanctions legislation (Sections 1, 1a and 2, Economic Offences Act).

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Forensic Technology and Discovery Services

PRAETOR FORENSIC AUDITING leverages proven methodologies, as well as innovative and proprietary technologies, to identify relevant investigative and dispute resolution evidence in a timely and credible manner.

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Law and Litigation

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) offers expertise in various different areas of law. Thanks to extensive training and broad practical experience, The attorney offers goal-oriented and effective assistance. He guarantees quality, efficiency and discretion. He strives to reach a successful resolution for all dossiers in the shortest possible term, if possible by means of an amicable settlement.

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Fraud risk management

Legislation, regulatory imperatives and proposed new guidance for businesses all mean that it is no longer adequate for firms to simply deal with fraud as it arises. It therefore becomes necessary to have an effective fraud risk management strategy in place and have relevant systems and controls within the context of a ‘risk-based’ approach. VAN LEEUWEN LAW FIRM can help you assess your vulnerability to fraud, define any weaknesses in

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Whistleblowing service

An important aspect to encourage accountability and transparency within a private or public entity is a mechanism to enable all individuals to voice concerns internally in a responsible and effective manner when they discover information which they believe shows serious malpractice. A number of clients have implemented VAN LEEUWEN LAW FIRM’s Tip-Offs Anonymous. The Tip-Offs Anonymous is an independent, anonymous and confidential reporting service that enables employees to raise concerns

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Anti-bribery and corruption consulting

The number of enforcement actions, the number of jurisdictions within which enforcement actions have been brought and the size and nature of fines and penalties arising from anti-corruption legislations, have all increased significantly over the last few years. With far reaching legislations like the U.S. Foreign Corrupt Practices Act (FCPA), UK Bribery Act etc., and authorities across different jurisdictions such as the Department of Justice (DOJ), Securities and Exchange Commission

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Anti-money laundering consulting

Traditionally money laundering has been a risk area for banks and financial institutions. However, the broader reach of anti-money laundering (AML) legislation worldwide and the increase in financial and trading activity performed by other businesses have meant a change to this view in recent years. VAN LEEUWEN LAW FIRM believes in serving its clients through a collaborative approach, working together to address AML issues and developing innovative solutions to this

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Business intelligence services

Investors have seen increasing opportunities to achieve growth through acquisition or investment deals in jurisdictions around the world, particularly in emerging markets. While these opportunities can be extremely lucrative, they can also result in clients entering into business relationships and new markets, which give rise to potential legal and commercial risks. If these are not identified and addressed prior to completion of a transaction or the commencement of a business

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Corporate fraud investigation

The spectre of white collar crime can place a significant drain on any business. When such issues arise, it is imperative that they are dealt with quickly and concisely. VAN LEEUWEN LAW FIRM helps you navigate through the regulatory and operational complexities and take timely decisions so you can get on with business. The law firm consists of investigative skills to conduct corporate investigations spanning many levels of complexity. It’s

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Forensic data analytics

Data visualization is another area which is used in all fraud investigations that enables the exploration and analysis of relational data elements, differentiated as entities and links, through a visualization process that exposes connections, pathways, networks, and flows that are not apparent in traditional data views.

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Computer forensics

It takes special skills, techniques and technology to find, gather and preserve digital evidence. Without rigorous data capture and discovery technique, crucial evidence could be lost in an internal investigation or potential litigation. While cutting-edge technology is certainly important, without the specialist know-how to apply the technology and years of investigative experience to recognise evidence, one cannot be sure of the best computer forensic support. PRAETOR FORENSIC AUDITING collaborates with

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Forensic Litigation support and Forensic Dispute Resolution advisory

The rapid pace and complex manner in which commercial transactions between businesses are conducted has resulted in a large amount of litigation and disputes. To overcome such issues, experienced litigators require the support of forensic dispute advisory professionals who could provide valuable financial insight and identify relevant risks. Breach of contract or duty, negligence infringement of intellectual property and similar circumstances can also cause significant bottom line damage. PRAETOR FORENSIC

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Criminal Law Practice

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ) provides assistance to enterprises and physical persons who are suspected or victim of crime, in particular economic and financial crimes (white collar crime). The attorney is active, among other things, in matters relating to money laundering, swindle, bribery, misuse of corporate assets, abuse of confidence, bankruptcy crimes, tax evasion, inheritance fraud, public procurement fraud, customs and excise duty fraud, and gambling fraud. He guarantees quality, efficiency and discretion. He strives to reach a successful resolution for all dossiers in the shortest possible term,

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Tourism, Hotels and Restaurants

MR. B.A.S. VAN LEEUWEN (LL.M., ESQ), attorney at law, advises on management and operational issues including commercial leases, management contracts, management lease agreements, human resources management and tax issues. MR. VAN LEEUWEN (LL.M., ESQ) is also highly proficient in all issues related to the construction, renovation and delivery of hotel and restaurant buildings. MR. VAN LEEUWEN (LL.M., ESQ) offers advice on hospitality investments, sale and refinancing transactions and any other legal issues specific to the hotel and restaurant industries.

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Administrative and Public Law

Administrative law is a comprehensive branch of law, which regulates with which rules public bodies must comply. Administrative Law also regulates how citizens and business and industry can protect themselves against the actions of public bodies. It is the law for, of and against public bodies. Administrative law records with which instruments a public body acts, the standards which must be adhered to, and the possibilities of putting up resistance against the public body.

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Employment and Benefits

VAN LEEUWEN LAW FIRM litigates and files employment law proceedings in case that should be necessary, for instance in case of termination of the employment agreement due to inadequate performance or in case of economic reasons. The firm is able to advise clients over the whole range of (corporate) employment law. It renders advice on employment law regarding acquisitions, conduct pre-merger due diligence and coordinate (national and cross-border) restructuring and relocation of employees.

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Civil Law

If you are an entrepreneur in the Netherlands and you have a dispute with another entrepreneur, a consumer, a current or former employee or a current or former tenant, you have the option of taking the dispute to court. The court then issues a binding ruling which you and the other party must comply with. Depending on the kind of case or the value of the case, proceedings will be instigated in the first instance before either the sub-district court or the civil court.

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Civil Litigation

If you are an entrepreneur in the Netherlands and you have a dispute with another entrepreneur, a consumer, a current or former employee or a current or former tenant, you have the option of taking the dispute to court. The court then issues a binding ruling which you and the other party must comply with. Depending on the kind of case or the value of the case, proceedings will be instigated in the first instance before either the sub-district court or the civil court.

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Commercial Law

“Commercial” is a broad concept ranging from advising clients on issues of Dutch commercial law to assisting them in preparing, negotiating and drafting all types of commercial contracts.

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(Court) Litigation

Litigation is usually a moment of crisis for a client, whether acting as a claimant or as a defendant. VAN LEEUWEN LAW FIRM understands this: from the outset, wefocus on determining, together with the client, the most suitable litigation strategy, taking into account the legal analysis and commercial and business priorities. With this in mind, VAN LEEUWEN LAW FIRM’s first priority is to avoid (as much as possible) court proceedings, aiming at an amicable settlement by implementing a proactive litigation management approach.

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Information Communication Technology

VAN LEEUWEN LAW FIRM advises technology companies throughout the entire business life cycle, acting for companies such as developers, distributors and suppliers of hardware, software and IT services.

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Information Governance and Data Protection

Data protection (privacy) issues are critical elements of risk management for every organization. The General Data Protection Regulation (GDPR) puts more responsibility on organisations and increases the rights of individuals. VAN LEEUWEN LAW FIRM advises clients on mitigating these risks and using the privacy legislation for competitive advantage.

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Debt Collection and Recovery Attorney

VAN LEEUWEN LAW FIRM has built up vast experience in successfully and cost-effectively resolving cases involving debts that are due and payable. The law firm can advise you on the best approach and strategy, an approach that aims to prevent problems from escalating but, if necessary, includes going to court.

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Business Crime and Employee Fraud

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.), attorney at law and forensic auditor, assists clients with criminal matters, administrative supervision and enforcement cases, and internal and external investigations. Cases involving accusations of fraud, bribery, money laundering, corruption or violations, financial mismanagement, of international sanctions seriously disrupt a client’s operations and damage their reputation. At a client’s request, the attorney can conduct internal investigations, advice, litigate and negotiate with regulators and the Public Prosecution Service. He delivers swift solutions that address the underlying problems for urgent matters. Sometimes, his clients are

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Telecommunications, Media and Technology

VAN LEEUWEN LAW FIRM advises technology companies throughout the entire business life cycle, acting for companies such as developers, distributors and suppliers of hardware, software and IT services.

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Real Estate Developers and Investors

VAN LEEUWEN LAW FIRM focuses on national and international developers and investors, has well-recognised and proven in-depth sector knowledge and is alert to the interests of all participants in a real estate development project.

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Energy

VAN LEEUWEN LAW FIRM offers you tailor-made advice, transactional and litigation assistance related to your energy project, covering both the traditional and the renewable energy market.

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Port and Logistics

The ports and logistics industry presents particular challenges and risks which need to be assessed and managed including: (a) the regulatory regime and relations with port authorities; (b) environmental risks and safety/public liability issues; (c) the scale and complexity of port operations; (d) interconnection with surrounding facilities; (e) usage and revenue risks and general market risks; and (f) the particularities inherent in working with harbour staff

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Insolvency and Restructuring

VAN LEEUWEN LAW FIRM advises companies and group of companies on the best way to structure or remodel their legal framework for continuing operations in the Netherlands, even when facing liquidity issues. From outsourcing to properly winding-down business, VAN LEEUWEN LAW FIRM will advise on the best way forward to protect our clients’ interests. VAN LEEUWEN LAW FIRM can help you to agree contractual arrangements out of court, but can also act firmly via court proceedings to achieve the objectives of securing business continuity.

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Know your Suppliers

Suppliers are essential to providing companies with what they need to conduct business, however, they also pose their own set of fraud risks, arsing internally form staff – or externally. Staff could pose as legitimate or false suppliers. Even they could divert funds for their own use that was intended for a supplier.

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Know your Customers

Customers are important to the running of your business. They are your source of revenue. Meanwhile they can also pose a significant fraud risk. Most of your customers will come to your company in good faith to make a genuine purchase of products or services. Unfortunately there are other customers that will attempt to leave your business out of pocket.

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Know your Employees

Nearly 20% of business have been defrauded by an employee at some point during their trading history, causing significant loss and in some cases have destroyed a business. It is those on the inside of your company who can often do the most damage, due to their access to your key assets and familiarity with your processes (and how they might be bypassed). Your employees represent your businesses values and give it an identity. Their ethics and behaviours are a big part of your company’s reputation, so you need them to be honest and professional to protect your company’s name

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Know your Investors

If you are in the beginning stages of building your business, you are surely excited about getting to the point where you can start raising money from (potential) investors. Maybe you are already at this point in your company, and you would like to know how to succeed at raising capital. Since this is the most critical part of business development, it helps to know how to succeed in communicating with potential (potential) investors. After all, just because you have secured a meeting with a (potential) investor, it does not mean that you are guaranteed to receive their financial investment

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