A case that is brought to court will almost always be a battle between both sides. In the criminal courts it is the authorities against alleged crooks. It’s two parties to accountants and auditors education requirements in civil courts. The judge and jury are the only individuals in the court that are totally independent of each other. Expert witnesses is also a part of the court.
An accountant is an expert accountant witness. He will have earned the designation of Fellow of the Institute of Chartered Accountants in England & Wales after he has completed his accounting training. He could, however, be a full-time expert, handling only cases that require expert technical accounting or business input to aid the court in making its decision. His services may no longer be available to clients who are simply looking for their tax returns and accounts to prepare.
Witnesses in court cases are used to help determine the facts. They could be witnesses to a crime and may also have relevant facts. The barrister may question them in court about any facts or evidence they might have seen. It is their duty and obligation to disclose information they believe to correct. A expert witness can, however, give his or her opinion. He/she is free to express their opinions.
The opinion must support facts and be reasonable. The court cannot understand complex accounting issues and must be convinced of the reliability of the expert.
Expert accountants can help you to present a credible image to the court. He will first verify that his work has been completed to the highest possible standard. This is done by diligently reporting. This will include him having his work reviewed by senior colleagues. Part-time expert witnesses who were normally full-time accountants would use junior staff to carry out the forensic work. Clients receive accounting and taxation work in this way. However, when part-time expert accountants were cross-examined in Court, they were often professionally embarrassed as they were unfamiliar with the reports that they had prepared.