Kay Linnell practices as a forensic accountant. She is a Chartered Accountant, a Chartered Arbitrator, a Certified Fraud Examiner, a CEDR accredited Mediator, a life member and Fellow of the Expert Witness Institute. She has a PHD from the University of Portsmouth, a Master of Business Administration degree from the University of Sheffield and a Part time lecturer at the University of Portsmouth. She was awarded an OBE in 2025 for services to justice. Kay has an international Forensic Accounting practice and gives evidence to arbitrations and Courts worldwide in civil, commercial and criminal cases. Kay has acted as advisory accountant to the Justice for Subpostmasters Alliance since 2012 when she was recruited to assist by Barbara Jeremiah JP, this work is ongoing. Kay was the Board of Inland Revenue’s Chief Investigating and Prosecuting Accountant and Head of Accounting Profession and became the first Chief Executive of the Joint Insolvency Monitoring Unit Limited. She was a Governor and Vice Chairman of the Expert Witness Institute until July 2022. She was a Vice President member of the Governing COMEX committee of the EEEi (European Expertise & Expert Institute) based in Paris. Kay is on the Legal Process Working Group of the Fraud Advisory Panel to advise on current issues and legislation based on her experience as a professional Expert Witness in both criminal, civil and family cases in the Courts and Tribunals. She sits as an Arbitrator and deal in commercial and construction disputes worldwide and was a member of the Dispute Board Federation in Geneva. Kay is a Past Master of the Worshipful Company of Arbitrators, a Freeman of the City of London and a member of the First XI past masters’ association. Kay is a member of Aldgate Ward Club and the Lady Masters Association. Kay has been a Soroptimist initially in Derby, then South London, Sheffield, Greater London, Southampton and Winchester clubs since 1979.