Week 10 - The Forensic Accounting Expert Witness

There are differences in the applicable evidence law between Australian jurisdictions. Such differences in evidence law may be significant in the extent to which case law in one Australian jurisdiction may not be applicable in another jurisdiction. In essence, each Australian jurisdiction has rules that govern the content of, and the manner of giving expert evidence. As such, like the Federal Court Rules (2011) section 23.15 this provides specific scope and content of the rules applicable to expert evidence which differs significantly between Australian jurisdictions. This allows the author to satisfy formal requirements in its jurisdiction (Charrett, 2015). Furthermore this also shows that the court exercises considerable control over the form of expert evidence. For forensic accounting expert witnesses evidencing in court for the first time, the first advice I would give to would be to comply with all the legal procedures to prepare for the expert evidence. (Craig, Smieliauskas & Amernic, 2014). 

By doing so the proceeding is done in a timely manner, and less problems could occur in regards to procedural. Secondly, is not to overriding the duty of assisting the court. Particularly, an expert witness is not an advocate for a party in proceedings, and the paramount duty is to the court. Finally do not overwhelm the court with extra information. By providing strong facts and expert opinion as requested by the court this also saves time and minimises costs.

Reference

Practice Note CM 7:  Expert Witnesses in Proceedings in the Federal Court of Australia

Federal Court Rules 2011 (Cth) rr 5.04(3), 23.15.

Charrett, D., 2015. The rules for expert evidence in Australia, s.l.: Melbourne TEC Chambers.

Craig, R., Smieliauskas, W. & Amernic, J.  (2014).  Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework.  Australian Accounting Review, 24, 200–206.  doi: 10.1111/auar.12039