Students
ACCG8077 – Forensic Accountants and the Courts
2021 – Session 1, Fully online/virtual
Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group activities on campus, and most will keep an online version available to those students unable to return or those who choose to continue their studies online.
To check the availability of face-to-face and online activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
General Information
Download as PDF
| Unit convenor and teaching staff |
Unit convenor and teaching staff
Julian Dight
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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. |
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
| Name | Weighting | Hurdle | Due |
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| Case Study | 40% | No | Week 7: 5th April 2021 |
| Expert witness statement | 40% | No | Week 13: 31/5/2021 |
| Participation | 20% | No | Ongoing |
Case Study
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 30 hours
Due: Week 7: 5th April 2021
Weighting: 40%
Students will be required to critically analyse legal proceedings and evaluate procedural and substantive evidential issues, synthesis principles and interpret the role of the expert witness. The submission should not exceed 2,500 words.
On successful completion you will be able to:
- 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.
- 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.
- Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services.
Expert witness statement
Assessment Type 1: Practice-based task
Indicative Time on Task 2: 30 hours
Due: Week 13: 31/5/2021
Weighting: 40%
Students will prepare an expert witness statement based upon evidence provided. In this task students will be required to critically reflect upon key issues and principles that underpin the role of the forensic accountant as an expert witness including their professional/ethical responsibility and legal liability. The submission should not exceed 2,500 words.
On successful completion you will be able to:
- Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- 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.
Participation
Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Ongoing
Weighting: 20%
This assessment involves evidence of preparation for, participation in, and contribution to the seminar discussion and may include presentations, questions or written exercises.
On successful completion you will be able to:
- Contextualise and examine the legal jurisdiction, procedural issues and principles that guide the role of the forensic accountant in the court system.
- 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.
- 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.
- Evaluate legal processes of resolution of claims including alternate dispute resolution and analyse the role of the forensic accountant in legal support services.
1 If you need help with your assignment, please contact:
- the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
- the Writing Centre for academic skills support.
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Delivery and Resources
Principles of Civil Litigation: Bamford David, Rankin Mark, 3rd edition; Thomson Reuters, 2017
Uniform Evidence Law: Principles and Practice, Feld Francine, Alexander Theo & Bagaric Mirko, 2nd edition: Oxford University Press, 2015
Unit Schedule
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WEEK |
LEARNING OBJECTIVE |
CONTENT |
READINGS |
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Week 1, Commencing 22nd February 2021 |
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 |
Australian legal system [online]. HOT TOPICS, No. 79, 2011: 1-28
Feld, Alexander and Bagaric: Uniform Evidence Law: Principles and Practice, Oxford University Press, 2015, Chapter 2
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What the Law Deals With |
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Government in Australia |
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The Legislature |
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The Executive |
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The Judiciary |
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The Legal Profession |
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Hearsay |
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Opinion |
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Standard of Proof |
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WEEK |
LEARNING OBJECTIVE |
CONTENT |
READINGS |
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Week 2, Commencing 1st March 2021 |
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 |
Expert evidence. (n.d.), Chapter 2 & 3 Common Law Evidentiary Rules (selected sections only) Feld, Alexander and Bagaric: Uniform Evidence Law: Principles and Practice, Oxford University Press, 2015, Chapters 3, 6 & 7.
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Australia’s Uniform Evidence Legislation |
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The Opinion Rule |
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The Admissibility Regime |
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Specialised Knowledge |
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Fields of Expertise |
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Expert Evidence and Hearsay |
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Certificates of Expert Evidence |
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Week 3, Commencing 8th March 2021 |
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 |
F. H. Moore & S. Martin, The forensic accountant in practice (Kogan Page)
The changing face of the Expert Witness (Family Court of Australia) |
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Forensic Accountant in Practice |
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Expert Witness |
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Guidelines for Experts |
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Week 4, Commencing 15th March 2021 |
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 |
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) |
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Rules of Evidence |
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Expert Witness Code of Conduct |
Schedule 7 – Expert Witness Code of Conduct Uniform Civil Procedure Rules 2005 (NSW) |
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WEEK |
LEARNING OBJECTIVE |
CONTENT |
READINGS |
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Week 5, Commencing 22nd March 2021 |
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 |
Form 44A, Expert Witness Code of Conduct Supreme Court (General Civil Procedure) Rules 2015 (Vic) |
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Code of Ethics |
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Forensic Accounting Services |
Accounting Professional and Ethical Standards Board (APESB), APES 110 Code of Ethics for Professional Accountants |
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APESB, APES 215 Forensic Accounting |
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Week 6, Commencing 29th March 2021 |
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 |
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 |
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Poor Forensic Work |
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Concurrent Evidence |
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Week 7, Commencing 19th April 2021 |
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 |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 1 The Civil Justice System |
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Civil Litigation Jurisdiction Parties |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 2 Commencing Proceedings: Jurisdiction and Parties |
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MID-SEMESTER BREAK (5TH APRIL 2021 TO 18TH APRIL 2021) |
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WEEK |
LEARNING OBJECTIVE |
CONTENT |
READINGS |
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Week 8, Commencing 26th April 2021 |
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 |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 3 Commencing Proceedings: The Practicalities |
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Service |
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Discovery of Documents
Interrogatories |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 8 Gathering Information |
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Subpoenas |
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Expert Evidence |
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Inspection and Testing of Property |
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Privilege |
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Week 9, Commencing 3rd May 2021 |
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 |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 11 Trials |
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Verdicts and Judgements |
Findlay, M., Odgers, Stephen, Yeo, Stanley Meng Heong. Australian criminal justice, Ebooks Corporation, 2014, Chapter 5 Trial |
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Criminal Trials |
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Week 10, Commencing 10th May 2021 |
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) |
Australian Government, Attorney-General's Department, Your Guide to Dispute Resolution (Creative Commons Attribution, 2012) |
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Dispute Resolution Processes |
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Preparation for ADR |
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Week 11, Commencing 17th May 2021 |
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 |
Mark, Rankin, and Bamford David. Principles of Civil Litigation, Thomson Reuters (Professional) Australia Pty Limited, 2017, Chapter 9 Court Annexed Alternative Dispute Resolution |
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Neutral Evaluation and Case Appraisal |
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WEEK |
LEARNING OBJECTIVE |
CONTENT |
READINGS |
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Week 12, Commencing 24th May 2021 |
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 |
R. McDougal, The utility of expert evidence in dispute resolution (2016) |
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Court- Appointed Expert |
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Expert to Assist the Court |
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Week 13, Commencing 31st May 2021 |
REVISION AND CONSULTATION |
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Unit information based on version 2021.03 of the Handbook