There is no need for a Forensic Accountant to see there is a lack of transparency in the Fund accounts. A Forensic Accountant looks for evidence of malpractice, but they would need access to all the transactions during the financial year. As no-one has that access the question is immaterial.
For one with enough interest in making money from Madeleine McCann's case to write a book? it must have escaped her attention that there are two associated funds.
One was set up for the purpose of aiding Madeleine McCann the other was set up to benefit Mr Amaral ... therefore discussion and comparison of one cannot be achieved without discussion and comparison of the other, 'transparency' and lateness of publishing annual accounts etc.
Does any one have any idea when Ms O'dowd is going to publish a 'forensic' or otherwise analysis of the accounts for the Amaral Fund account?
Shouldn't be too difficult to achieve.