Students
ACCG891 – Forensic Accountants and the Courts
2019 – S2 Online
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Convenor
Verity Greenwood
Contact via By email
4ER - 310
Lecturer
Julian Dight
Contact via By email
Wednesday 10.00am- 12.00 midday.
Moderator
Michael Quilter
Contact via N/A
N/A
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|---|---|
| Credit points |
Credit points
4
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| Prerequisites |
Prerequisites
Admission to GradDipForAccg or MCom
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| Corequisites |
Corequisites
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| Co-badged status |
Co-badged status
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| Unit description |
Unit description
This unit examines the role of the forensic accountant in the courtroom, as an expert witness and/or consultant in a case. Legal jurisdictions and the core procedural issues and principles that guide the forensic accountant in the criminal and civil court system are covered. Students will appreciate the defined steps, roles and responsibilities of the forensic accountant that assist discovery, identification, collection, analysis and management of evidence in various contexts. Evidentiary courtroom rules and principles will be addressed as well as the professional/ethical standards of competency, confidentiality and objectivity and the legal liability of a forensic accountant in their role as an expert witness. The legal processes, principles and techniques of alternative dispute resolution in the settlement or determination of a dispute are also considered
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Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Participation | 30% | No | Week 1,3,9,12,13 |
| Reflective Review | 30% | No | 5pm Sunday 6th October 2019 |
| Final Assessment | 40% | No | 5pm Sunday 10th November 2019 |
Participation
Due: Week 1,3,9,12,13
Weighting: 30%
Participation involves attendance at the on-campus sessions and exhibiting evidence of preparation for, involvement in, and contribution to discussion, activities, and other required input.
On –campus sessions
Date
Time
Module
Focus
3rd August 2019
9.00am – 5.00pm
1
1.1- 1.5
17th August 2019
9.00am – 5.00pm
2
2.1-2.3
12th October 2019
9.00am – 5.00pm
2
2.4-2.6
2nd November 2019
9.00am – 5.00pm
3
3.1-3.3
9th November 2019
9.00am – 5.00pm
3
3.4 - 3.6
On successful completion you will be able to:
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Reflective Review
Due: 5pm Sunday 6th October 2019
Weighting: 30%
Reflective Review Assessment
Topic/Requirement
Due date/deadline
Part 1:
Observation of a case in a Court proceeding
You are required to attend and observe a Court proceeding (criminal or civil) in your jurisdiction. You should allow at least 1-2 hours of observation.
Preferably by Week 7 (week commencing 9. 09.19) to meet the due date for Part 2 of this assessment
Part 2:
Reflective Critique
This assessment (word limit 1,500) requires you to reflect on your observations in the Court and:
Evaluate usefulness and content of the Court proceedings observation;
Identify your perceptions and understanding of the legal framework surrounding a court prosecution/litigation;
Reflect on court etiquette and relationships within the courtroom setting.
This assessment must be submitted via iLearn/Turnitin no later than 5 pm on Sunday 6th October 2019
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which a Special Consideration application is made and approved.
On successful completion you will be able to:
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Final Assessment
Due: 5pm Sunday 10th November 2019
Weighting: 40%
In this assessment (Word limit 2,000) you will be provided with a financial crime case scenario. You will assume the role of forensic accountant in the case and be required to identify the required/necessary processes, procedures and courses/s of action that you need to take relevant to the case It must be submitted via iLearn/Turnitin no later than 5 pm on the 10th November, 2019.
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which a Special Consideration application is made and approved.
On successful completion you will be able to:
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Delivery and Resources
Unit web page
Course material is available on the Macquarie University learning management system (ilearn). The web page for this unit can be found at http://mq.edu.au/iLear/index.htm
The timetable for session dates and recess can be found on the University web site at: http://www.timetables.mq.edu.au/
Prescribed and Recommended Texts and Materials
Textbook
Bamford, D. and Rankin, M.J (2017) Principles of Civil Litigation 3e, Law Book Co., ISBN: 9780455239071; ISBN: 41994607 (e book).
Weil, Roman L., Lentz, Daniel G. and Evans, Elizabeth A. (2017), Litigation Services Handbook: The Role of the Financial Expert, 6th Edition, Wiley Publishers, ISBN: 978-1-119-36318-7 (e book).
Journals
Heitger, Les, and Greer, Olen L. (2018) ‘Forensic Accountant to the Rescue: A good forensic accountant with experience in cost/managerial accounting has the ability to save your organization's reputation and finances.’ Strategic Finance, Mar. 2018, p. 48-52.
Koch, B., ‘Legal professional privilege over accounting documents: Hogan v Australian Crime Commission [2010] HCA 21’, Bar News, Summer 2010-2011,pp 20-21. http://www.austlii.edu.au/au/journals/NSWBarAssocNews/2010/59.pdf
Sanchez, M.H. and Zhang, S.W. (2012) ‘The Role of the Expert Witness in Accounting Fraud Cases’, Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111.
Legislation
Crimes Amendment (Fraud, Identity and Forgery Offences) Act 2009 NSW http://www.austlii.edu.au/au/legis/nsw/num_act/caiafoa2009n99500.pdf
Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 (ACT) http://www.legislation.act.gov.au/a/2004-15/20040409-12338/pdf/2004-15.pdf
Evidence Act 1995 No 25 NSW https://www.legislation.nsw.gov.au/#/view/act/1995/25
Privacy and Personal Information Protection Act 1998 (NSW) http://www.austlii.edu.au/au/legis/nsw/consol_act/papipa1998464/
Unit Schedule
The topics in the ACCG891 unit schedule are all approached with a focus on the role of a forensic accountant as a consultant and/or expert witness.
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Module One: Introduction to the Litigation Environment
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Topic/ Subsection |
Reading |
Content |
Delivery |
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1.1 a. Introduction |
Pre- read ACCG891 Unit Guide and Assessment Guide. | Introduction to ACCG891 course structure and assessment requirements | Recorded seminar prior to Week 1 seminar | |
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1.2 b. The Criminal and Civil Justice System |
Read Crimes Amendment (Fraud, Identity and Forgery Offences) Act 2009 NSW,ss.192B-H. |
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On-campus seminar Week 1 3rd August 2019 |
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1.3 Commencing Civil Litigation: Jurisdiction and Parties |
Read Bamford and Rankin, pp.27-54. |
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On-campus seminar, Week 1 3rd August 2019 |
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1.4 Commencing Civil Litigation: The Practicalities |
Read Bamford and Rankin, pp. 59 - 61 |
Part A:
Part B:
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On-campus seminar, Week 1 3rd August 2019
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1.5 Pre-trial/Termination of Proceedings |
Read Bamford and Rankin, pp. 129 -143; pp.154-155. |
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On-campus session, Week 1 3rd August 2019 |
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Module 2: Protection and Integrity of the Litigation Process |
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Topic/Subsection |
Reading/Activity |
Content |
Delivery |
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2.1 Protecting Positions at Pre-Trial |
Read Bamford and Rankin, pp.159 -176 |
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On-campus session, Week 3 17th August 2019 |
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2.2 Discovery |
Read Bamford and Rankin, pp.188-199. |
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On-campus session, Week 3 17th August 2019 |
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2.3 Data Management |
Read Weil, Ch. 15, 15.1-29. |
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On-campus session, Week 3 17th August 2019 |
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2.4 Privilege |
Read Koch, pp.20-21. Read Weil et al, pp. 11-14. |
Legal Position of accountants
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On campus session, Week 9 12th October 2019 |
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2.5 Rules of Evidence |
Read Evidence Act 1995 No 25 NSW; Read Weil et al, pp. 15-17. |
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On-campus seminar, Week 9 12th October 2019 |
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2.6 Forensic Accountant as an Expert Witness |
Read Sanchez & Zhang, pp 103-111. Read Heitger, p.48-52. |
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On-campus seminar, Week 9 12th October 2019 |
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Module 3: Navigating Liability, Dispute Resolution and Settlement
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Topic/Subsection |
Readings/Activities |
Delivery Content |
Delivery |
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3.1 Professional/Ethical Responsibility |
Read Bamford and Rankin, pp. 204- 206.
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Professional standards
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On-campus seminar, Week 12 2nd November 2019 |
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| 3.2
Legal Liability as Expert Witness |
Read Weil et al p. 25 & Chapter 35, pp. 19-22). | Accountant liability litigation |
On-campus seminar, Week 12 2nd November 2019 |
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3.3 Alternative Dispute Resolution (ADR) |
Read Evans et al, pp. 18-22; p.125. Read Bamford & Rankin, pp. 217-235. |
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On-campus seminar, Week 12 2nd November 2019 |
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3.4 Settlement, Compromise and Costs |
Read Bamford & Rankin, pp. 293 - 307.9th |
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On campus session, Week 13 9th November 2019 |
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Read Bamford & Rankin, pp. 318 - 321; pp 306-311. |
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On campus seminar,- Week 13 9th November 2019
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3.6 Final Revision |
On campus seminar, Week 13 9th November 2019 |
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Learning and Teaching Activities
Review topics, pre-read and prepare for assigned activities
Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Grade Appeal Policy
- Complaint Management Procedure for Students and Members of the Public
- Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)
Undergraduate students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
Student Code of Conduct
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/student-conduct
Results
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
IT Help
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Graduate Capabilities
PG - Capable of Professional and Personal Judgment and Initiative
Our postgraduates will demonstrate a high standard of discernment and common sense in their professional and personal judgment. They will have the ability to make informed choices and decisions that reflect both the nature of their professional work and their personal perspectives.
This graduate capability is supported by:
Learning outcomes
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Assessment tasks
- Participation
- Reflective Review
- Final Assessment
Learning and teaching activities
- Students are expected to have pre-read the readings listed in the Readings/Activities list in the Unit Schedule prior to attending each on-campus session so that they can contribute to the on-campus seminar discussions.
PG - Discipline Knowledge and Skills
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Learning outcomes
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Assessment tasks
- Participation
- Reflective Review
- Final Assessment
Learning and teaching activities
- Students are expected to have pre-read the readings listed in the Readings/Activities list in the Unit Schedule prior to attending each on-campus session so that they can contribute to the on-campus seminar discussions.
PG - Critical, Analytical and Integrative Thinking
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Learning outcomes
- Recognise and comprehend the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- Understand the core procedural aspects of the litigation process and the position of the forensic accountant, both in the commencement/termination of civil litigation and the obligation to protect interests of parties.
- Identify and interpret the rules of evidence and explain the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability.
- Understand legal processes of resolution of claims including Alternative Dispute Resolution and analyse the professional and ethical responsibilities of the forensic accountant in their collective roles in litigation support services.
Assessment tasks
- Participation
- Reflective Review
- Final Assessment
Learning and teaching activities
- Students are expected to have pre-read the readings listed in the Readings/Activities list in the Unit Schedule prior to attending each on-campus session so that they can contribute to the on-campus seminar discussions.
Changes from Previous Offering
1. Data Management has been added to Module 2 delivey.
2. The weighting in two assessments has been changed from the offering in Session 1, 2019. The weighting for the Reflective Review is now 30%. The weighting for the final assessment (financial crime case) is now 40%.