Being an Expert Witness in Court

Recently, I was given the opportunity to participate in a mock trial as the forensic accountant expert witness for the prosecution. I must admit it was a very nerve racking experience, but one that will stick with me for life. It was a great learning experience and will help me in my professional career in years to come. I'm glad I got the opportunity to partake in this mock trial as I would not want to make the mistakes I made in the mock case in a real world case as an expert witness as I most likely would of got the expert report thrown out of evidence. 

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.

Another learning curve come when the barristers were picking apart specific words I said in response to their questions or words that were written in the report; for example, 'it is likely', 'I think', 'maybe'. This proved to me how critical it is to consider the language you use when constructing your expert report and when giving evidence in court as it gives the barristers room to discredit you. 

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:

Tips for Expert Witness'

Forensic Accounting and the Expert Witness