Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Unit convenor and teaching staff |
Unit convenor and teaching staff
Lecturer
Julian Dight
Julian Dight
Irene Fernandes
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
20cp at 6000 level or above including ACCG611 or ACCG6011
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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. Procedural issues and principles that guide the forensic accountant in the criminal and civil court system, and in relation to alternative dispute resolution, are covered. These include the evidence requirements and other mandatory obligations contained in the Accounting Professional & Ethical Standards Board (APESB)’s Standard APES 215. Students will be introduced to important legal procedures such as discovery and interrogatories, and develop competence in the identification, collection, analysis and management of evidence in a legal context. By the conclusion of this unit students will have an appreciation of the nature and detail of court procedure, evidence and case law and be aware of the role played by the forensic accountant in the court process. |
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Coronavirus (COVID-19) Update
Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Coronavirus (COVID-19) Update
Any references to on-campus delivery below may no longer be relevant due to COVID-19.
Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
Delivery
Scheduled classes that combine the features of Lectures and Tutorials. These will include discussion of legal process relevant to civil and criminal legal proceedings, evidentiary matters, and the relationship of forensic accounts to the legal system and particularly to the principles, procedures and functioning of court process and dispute negotiation. Students will be expected to prepare for, participate in, and contribute to seminars as required.
Required and Recommended Texts and/or Materials
Prescribed Textbook
Bamford, D. and Rankin, M.J (2017) Principles of Civil Litigation 3e, Law Book Co., ISBN: 9780455239071; ISBN: 41994607 (e-book).
The unit is based upon a selection of reading materials including text chapters; professional reports; articles. Seminar content and reading materials are set out in the Unit Schedule herewith. Other reading material will be accessible on iLearn (via Leganto) from the commencement of Session.
Time Commitment
Students should be ready to allocate at least 150 hours during the session (in total) to ACCG8077. This includes all classes, assessments (estimates for assessment allocation are set out above under “Assessment Tasks”), personal study and other learning activities.
Coronavirus (COVID-19) Update
The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
WEEK |
LEARNING OBJECTIVE |
CONTENT | READINGS |
---|---|---|---|
Week 1, Commencing 24th February 2020 | LO1: Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system |
Overview of the Australian Legal System How Law is Made What the Law Deals With Government in Australia The Legislature The Executive The Judiciary The Legal Profession Hearsay Opinion Standard of Proof |
Australian legal system [online]. HOT TOPICS, No. 79, 2011: 1-28
Evidence Act 1995 (Cth) extracts:
|
Week 2, Commencing 2nd March 2020 | LO1: Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system |
The Role of The Expert Existence of Formal Qualifications Australia’s Uniform Evidence Legislation The Opinion Rule The Admissibility Regime Specialised Knowledge Fields of Expertise Expert Evidence and Hearsay Certificates of Expert Evidence
|
Expert evidence. (n.d.), Chapter 2 - Common Law Evidentiary Rules (selected sections only)
Expert evidence. (n.d.), Chapter 3 - Statutory Evidentiary Rules (selected sections only) |
Week 3, Commencing 9th March 2020 | LO1: Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system |
Forensic Accountant versus Auditor Roles of the Forensic Accountant Forensic Accountant in Practice Expert Witness Guidelines for Experts |
F. H. Moore & S. Martin, The forensic accountant in practice (Kogan Page)
The changing face of the Expert Witness (Family Court of Australia) |
Week 4, Commencing 16th March 2020 |
LO2: Analyse and interpret the rules of evidence and the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability |
Duties and Responsibilities The Expert’s Testimony Rules of Evidence Expert Witness Code of Conduct |
R. Hoffman, W. Finney, Ph. Cox & K, Cooper, The Accountant as an Expert Witness: A basic guide to forensic accounting - Chapter 2: Overview - the legal framework (CCH Australia Limited, 2007)
Schedule 7 – Expert Witness Code of Conduct Uniform Civil Procedure Rules 2005 (NSW) |
Week 5, Commencing 23rd March 2020 |
LO2: Analyse and interpret the rules of evidence and the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability |
Expert Witness Code of Conduct continued Code of Ethics Forensic Accounting Services |
Form 44A, Expert Witness Code of Conduct Supreme Court (General Civil Procedure) Rules 2015 (Vic)
Accounting Professional and Ethical Standards Board (APESB), APES 110 Code of Ethics for Professional Accountants
APESB, APES 215 Forensic Accounting |
Week 6, Commencing 30th March 2020 |
LO2: Analyse and interpret the rules of evidence and the role of the forensic accountant as an expert witness, including their professional/ethical responsibility and legal liability |
Court Rules for Expert Witnesses Expert Witness Reports Joint Conferences Poor Forensic Work Concurrent Evidence |
Expert evidence. (n.d.), Chapter 5 - Procedure (selected sections only)
Edmond, G. (2009). Merton and the hot tub: Scientific conventions and expert evidence in Australian civil procedure. Law and Contemporary Problems, 72(1), 159-189 |
Week 7, Commencing 6th April 2020 |
LO3: Identify and review the core procedural and substantive aspects of civil and criminal litigation processes including discovery and subpoenas and understand the relevance of procedure and evidence to judicial decision-making |
The Civil Justice System The Civil Courts Procedural Reform Civil Litigation Jurisdiction Parties |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 1 The Civil Justice System
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 2 Commencing Proceedings: Jurisdiction and Parties |
EXPERT WITNESS STATEMENT 40% DUE ON TUESDAY 7TH APRIL 2020 (2 PM) | |||
MID-SEMESTER BREAK (13TH APRIL 2020 TO 26TH APRIL 2020) | |||
Week 8, Commencing 27th April 2020 |
LO3: Identify and review the core procedural and substantive aspects of civil and criminal litigation processes including discovery and subpoenas and understand the relevance of procedure and evidence to judicial decision-making |
Preliminary Issues Originating Process and Appearances Service Discovery of Documents Interrogatories Subpoenas Expert Evidence Inspection and Testing of Property Privilege |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 3 Commencing Proceedings: The Practicalities Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 8 Gathering Information |
Week 9, Commencing 4th May 2020 |
LO3: Identify and review the core procedural and substantive aspects of civil and criminal litigation processes including discovery and subpoenas and understand the relevance of procedure and evidence to judicial decision-making |
The Common Law Trial Mode of Trial The Trial Process Verdicts and Judgements Criminal Trials |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 11 Trials
Findlay, M., Odgers, Stephen, Yeo, Stanley Meng Heong. Australian criminal justice, Ebooks Corporation, 2014, Chapter 5 Trial |
Week 10, Commencing 11th May 2020 |
LO4: Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services |
Disputes Alternative Dispute Resolutions (ADR) Dispute Resolution Processes Preparation for ADR |
Australian Government, Attorney-General's Department, Your Guide to Dispute Resolution (Creative Commons Attribution, 2012) |
Week 11, Commencing 18th May 2020 |
LO4: Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services |
Mediation Court Annexed Mediation Arbitration Neutral Evaluation and Case Appraisal |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 9 Court Annexed Alternative Dispute Resolution |
Week 12, Commencing 25th May 2020 |
LO4: Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services |
Overview Parties’ Experts Parties’ Single Expert Court-Appointed Expert Expert to Assist the Court |
R. McDougal, The utility of expert evidence in dispute resolution (2016) |
Week 13, Commencing 1st June 2020 | REVISION AND CONSULTATION | ||
CASE STUDY 40% DUE ON THURSDAY 4TH JUNE 2020 (2 PM) |
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