Expert witness report
An expert witness report presents the expert’s opinions and the basis for those opinions for use in a legal or other dispute process. Format, duties, independence and admissibility depend on the relevant jurisdiction and instructions. A forensic accountant may act as an expert where appropriately qualified.
Worked example
A forensic accountant explains the methodology used to quantify alleged losses and identifies the assumptions relied on in a report to the court.
Common mistake
An expert’s report is not automatically an audit opinion, and its duties depend on the applicable forum and law.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |