Q: What process or strategies could you implement, if engaged as a forensic accountant expert witness, to make sure you are not partisan? You can consider this question generally or you can focus on one aspect of the process, e.g. report writing.
As an independent expert appointed to the court it
is critical that evidence provided is objective and independent of the parties
involved (Coenen, 2014). The expert role
is governed by APES215 which states the expert witness duty is to the court and
not to either party involved in the conflict (CPA, 2014).
To assist in maintaining impartiality as an expert
witness, a number of strategies are available to assist in providing
transparency in approach and support conclusions reached. I believe the most effective strategies
include, bi-partisan involvement in discussions and clarifications and
transparency of methodology. If both
parties cannot be present at the same time, full disclosure and clear documentation
must be completed (Bawaneh, 2011).
If I was to experience a similar situation, I would also recommend commencing with a clearly defined scope of work, from the court, regarding the expert role and requirements. Strategies from a report writing perspective would include clearly stating the scope and any limitations that may impact conclusions reached, ensure any methodology adopted in reaching conclusions is fully documented, transparent and repeatable. Reports should be written clearly and concisely, be jargon free and any conclusions or opinions should be clearly stated with detailed reasoning and any supporting evidence noted (Barrera, 2015).
If I was to experience a similar situation, I would also recommend commencing with a clearly defined scope of work, from the court, regarding the expert role and requirements. Strategies from a report writing perspective would include clearly stating the scope and any limitations that may impact conclusions reached, ensure any methodology adopted in reaching conclusions is fully documented, transparent and repeatable. Reports should be written clearly and concisely, be jargon free and any conclusions or opinions should be clearly stated with detailed reasoning and any supporting evidence noted (Barrera, 2015).
References
Barrera, G., & Elam, D. (2015).
The accountant's role in supporting A legal prosecution. Journal of Service Science
(Online), 8(1), 7. Retrieved
from http://gateway.library.qut.edu.au/login?url=http://search.proquest.com/docview/1733566228?accountid=13380
Bawaneh, S. S. (2011). Forensic
accountants in the digital age. Interdisciplinary
Journal of Contemporary Research in Business, 3(3),
75-86. Retrieved from http://gateway.library.qut.edu.au/login?url=http://search.proquest.com/docview/887725434?accountid=13380
Coenen, T. L. (2014). THE FORENSIC
ACCOUNTANT AS CONSULTANT. Family
Advocate, 36(3), 22-24.
Retrieved from
http://gateway.library.qut.edu.au/login?url=http://search.proquest.com/docview/1474194218?accountid=13380
CPA Australia. (2014). APES 215: Forensic Accounting
Services Fact Sheet. Retrieved from:http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/apes-215.pdf
Additional links and relevant information:
http://www.forensicmag.com/articles/2011/06/how-be-effective-expert-witness-court-part-1
http://www.forensicmag.com/articles/2010/02/expert-witness-effective-courtroom-testimony
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