Students

ACCG8077 – Forensic Accountants and the Courts

2020 – Session 1, Weekday attendance, North Ryde

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

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Lecturer
Julian Dight
Julian Dight
Irene Fernandes
Credit points Credit points
10
Prerequisites Prerequisites
20cp at 6000 level or above including ACCG611 or ACCG6011
Corequisites Corequisites
Co-badged status Co-badged status
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.

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:

  • ULO1: Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
  • ULO2: 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.
  • ULO3: 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.
  • ULO4: Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services.

Assessment Tasks

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

Delivery and Resources

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.

Unit Schedule

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:

  • Part 3.2 Hearsay: s. 59, s. 60, s. 63, s. 64, s. 69, s. 71
  • Part 3.3 Opinion: s. 76, s. 78, s. 79
  • Part 4.1 Standard of Proof: s. 140, s. 141
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)

 

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:

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

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Learning Skills

Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.

The Library provides online and face to face support to help you find and use relevant information resources. 

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.

Late Submission of Assessment

Late Submission(s): Where assessment is to be submitted through Turnitin, late assessment must also, where applicable, be submitted through Turnitin. No extensions will be granted. 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 incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available.   This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time.