
Most importantly, I learnt the seriousness of
understanding and knowing the material you are putting forward to the court. My
main down fall was not having a full understanding of the report in order to
answer and deflect the barrister’s questions. Paul Vincent, our judge also
reiterated this fact after our trial. As a forensic accountant he has sat many
trials being an expert witness, he stated being 100% knowledgeable with your
material is especially important at the time of the trial as the barristers
could potentially tell you to change sections of your report depending on what
has been heard in court that day. Also, barristers could question you with ‘what
ifs’ based on your conclusions within your report.

Additionally, it is important to look at the
judge when giving your answers, not the barristers, as I instinctively did.
This way the judge remains engaged with what you are saying, after all you are
trying to convince the judge of your answers, not the barristers. If the judge
feels engaged with you, they are more likely to believe and consider what you
are saying.
The most important recommendations I would make to any budding forensic accountants after my experience would be:
- be prepared and confident with your answers
- don't be defensive when being questioned about your report
- be aware of the laws that govern you within the state you are presenting evidence in
- know how to communicate your point well and clearly
- be aware that you have a duty to the court, not your client
- think before you answer questions and ensure you understand the question
Overall, it was an eye opening experience for
myself; I took many beneficial lessons out of it that will be of great use to
me in the future. I definitely under estimated the pressure of being placed in
the witness box, the barristers take everything you say and can turn it against
you very quickly, discrediting your whole report. This
proved to me that even with a well prepared and well-structured report, there
is still preparation to be done for your court appearance; not just turning up
on the day and answering questions.
Relevant Links:
Relevant Links:
Tips for Expert Witness'
Forensic Accounting and the Expert Witness