The
Federal Court Rules (2011) outline rules in relation to all aspects of court
proceedings and includes rules with regards to experts. Rule 23.15, Evidence of Experts, notes the
orders available if two or more parties to a proceeding intend to call experts
to provide an opinion on evidence about a comparable question.
Parties
can apply for one or more of the orders listed in Rule 23.15. The orders parties can apply for include (non
exhaustive):
(a) that
the experts confer, either before or after writing their expert reports;
(b) that
the experts produce to the Court a document identifying where the expert
opinion agree or differ;
(c) that
the expert’s evidence in chief be limited to the contents of the expert’s
expert report;
(d) that
all factual evidence relevant to any expert’s opinions be adduced before the expert
is called to give evidence (Federal Court Rules, 2011).
The
general reason why these orders have been included in the Federal Court Rules
(2011) is to avoid wasting time during court proceedings.
For
forensic accounting expert witnesses presenting evidence in court for the first time,
I would recommend adhering to all court orders to ensure the case is processed
in a timely matter. The evidence you
provide should appeal extensively because of its logic, rather than because of
your credibility (no prior experience as an expert witness) (Craig,
Smieliauskas & Amernic, 2014). Whilst
providing evidence in court, state facts and give your expert opinion when requested,
rather than overwhelming the Court with information. Essentially, this will save time. After all, that is why the orders of Rule
23.15 were included in the Federal Court Rules (2011).
References
Craig, R.,
Smieliauskas, W. & Amernic, J. (2014).
Assessing Conformity with Generally
Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework. Australian Accounting Review, 24, 200–206. doi: 10.1111/auar.12039
Federal
Court Rules 2011 (Clth). Retrieved from:
https://www.legislation.gov.au/Details/F2011L01551
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