Fernando Cuñado

Fernando Cuñado is member of KPMG Europe LLP forensic services practice. He is a partner based in the Madrid office, where he leads KPMG's dispute advisory services in Spain and serves as dispute advisory services network leader in Europe, Middle East and Africa (EMA).

Mr Cuñado acts as an expert witness in judicial, arbitration and private disputes in cases involving economic, financial and accounting issues; specifically, those on economic damages, lost profits, loss of business value, business interruption, price adjustment mechanisms and warranty claims on transactions.

He has acted as an independent expert in various high-profile civil litigation and arbitration proceedings in Spain (Corte de Arbitraje de Madrid, Corte Civil y Mercantil de Arbitraje, Corte Española de Arbitraje, Tribunal Arbitral de Barcelona) and across Europe (ICC, LCIA and VIAC), playing a leading role in the preparation and evidence giving of expert witness reports. Fernando also enjoys a significant experience in investment arbitration (ICSID, UNCITRAL). Mr Cuñado has given expert evidence and testified before national courts, tribunals and arbitration institutions - both national and international - on more than 90 occasions. He has also assisted as neutral/third expert in contractual disputes on accounting issues, shareholders disputes and transactions, appointed either by the parties or the arbitration institution.

Beyond his role as an expert witness and independent expert, Mr Cuñado regularly gets involved in dispute avoidance processes, including the assistance from an economic and financial perspective on contract drafting processes (Agreement Vetting) and a wide variety of early case assessment scenarios, providing objective and independent financial insights within alternative dispute resolutions processes, including mediation.

Mr Cuñado's engagement experience covers a variety of industries including: infrastructures, energy and natural resources, consumer, automotive, pharmaceutical and private equity sectors. He regularly collaborates with select publications and participates in debates and roundtable discussions in prestigious bodies and institutions on subjects related to accounting and economic issues and, particularly, on those related to the role of an expert witness in the resolution of a wide range of disputes.

Fernando was also selected as one of the expert witnesses to be recognised in The International Who's Who of Commercial Arbitration since the list's inception - 2011, 2012 and 2013 - by Global Arbitration Review.

Mr Cuñado received his BA in business administration in accounting and his LLM from Deusto University, MA in audit and accounting from the University Rey Juan Carlos and is an expert in accounting from the Spanish Institute of Chartered Accountants. Mr Cuñado has also been based in the UK forensic practice and has worked in different jurisdictions amongst Europe, America, the Middle East and Africa.