Blog 5 - The Expert Witness (Forensic Accountant)

In a court of law, there are many guidelines and proceedings that must be taken seriously. Being an expert witness is no different. An expert witness exists solely to provide an opinion that is basely on their substantial knowledge of the subject in which they are an expert in.

I imagine that the formalities of the court do overwhelm some people at the start. The first time I visited the courts was during a school trip, where we were watching a highly publicized manslaughter case. The expert witness that I got to see was a female doctor, and it became quite clear what her role was within the court, and how important this role was.

Chapter 4 of “The Accountant as an Expert Witness” states that guidelines in related to the expert witness are “to assist experts to understand in general terms what the Court expects of them” (Hoffman, 2013). It is expected that the witness will comply with these guidelines – but why?

The requirements of an expert report are set out under paragraph 2 of the Federal Court of Australia’s practice note CM7. All of these requirements are essential to the clarity and honesty of the court. For example – the expert should make it clear if a particular question or issue falls outside the relevant field of expertise. If this rule didn’t exist, it opens up the door to misleading information which can have a severe affect on the case.

References: 

J L B Allsop, Chief Justice. (2013). Practice Note CM 7: Expert witnesses in proceedings in the Federal Court of Australia. Retrieved from

http://www.fedcourt.gov.au/law-and-practice/practice-documents/practice-notes/cm7

Hoffman, R. (2013). The Accountant as an Expert Witness - A Basic Guide to Forensic Accounting (2nd ed). Sydney, NSW: CCH Australia. 

SEAK, Inc. Excellence in Education Since 1980, (2012, September 14). The Role of the Expert Witness at Trial [Video File]. Retrieved from https://www.youtube.com/watch?v=9K6U_iQbHY8