Students

ACCG891 – Forensic Accountants and the Courts

2019 – S1 Evening

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Convenor
Michael Quilter
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4ER - 309
Lecturer
Julian Dight
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Lecturer
Rod Smith
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Moderator
Rahat Munir
Credit points Credit points
4
Prerequisites Prerequisites
Admission to GradDipForAccg or MCom
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 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

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 40% No 5pm Sunday 5th May 2019
Final Case Study Assessment 30% No 5pm Sunday 9th June 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: 2 March 2019; 16 March 2019; 11 May 2019; 1 June 2019; 8 June 2019

 


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 5th May 2019
Weighting: 40%

Reflective Review Assessment

Topic/Requirement

Due date/deadline

Part 1:

Observation of a case in the District Court

You are required to attend and observe District Court proceedings (criminal or civil) in your jurisdiction. You should allow at least 1-2 hours of observation.

Preferably by Week 7 (week commencing 8.4.19) but at the latest in due time to meet the due date for Part 2 of this assessment.

Part 2:

Reflective Critique

This assessment (word limit 1,200) requires you to reflect on your observations in the District Court and:

Evaluate usefulness and content of the District Court proceedings;

Identify your perceptions and understanding of the legal framework surrounding the proceedings;

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 5 May 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 Case Study Assessment

Due: 5pm Sunday 9th June 2019
Weighting: 30%

This assessment involves a case study scenario. You will be required to identify the required/necessary processes and procedures relevant to the case study and the courses/s of action that may be relevant. It  must be submitted via iLearn/Turnitin no later than 5 pm on the 9th June, 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.

Module One: Introduction to the Litigation Environment

 

 

Topic/ Subsection

Reading

 Content

Delivery

1.1   

a.  Introduction 

Pre- read ACCG981 Unit Guide and Assessment Guide. Introduction to ACCG891 course structure and assessment requirements Week 1 seminar

1.1

b. The Criminal and Civil Justice System

 

 

  1. Civil and criminal law classification
  2. Categories of law

On-campus seminar   Week 1 

2nd March 2019

1.2

Commencing Civil Litigation: Jurisdiction and Parties

 

Read Bamford and Rankin, pp.27-54.

  1. Federal and State Court system hierarchy
  2. Parties & Expert Involvement/ preparation in Case

On-campus seminar,    Week 1

1.3

Commencing Civil Litigation: The Practicalities

Read Bamford and Rankin, pp. 59 - 61

Part A:

  1. Injunctions
  2. Search/seizure orders

Part B:

  1. Asset preservation
  2. Pre-litigation disclosure

Part A:   On-campus seminar,  Week 1

 

 

1.4

Pre-trial/Termination of Proceedings

Read Bamford and Rankin, pp. 129 -143; pp.154-155.

1. Default judgments

2. Non-compliance/abuse of process

3. Consent Orders/judgments

 

Module 2: Protection and Integrity of the Litigation Process

 

 

Topic/Subsection

Reading/Activity

Content

Delivery

1.5

Protecting Positions at Pre-Trial

Read Bamford and Rankin, pp.159 -176

1. Injunctions-pre-trial     criteria

2. Preservation Orders

On-campus session,    Week 3

16th March 2019

1.6

Discovery

Read Bamford and Rankin, pp.188-199.

  1. Written reports
  2. Interrogatories
  3. Production of documents
  4. Requests for admissions
  5. Depositions
  6. Subpoenas

On-campus session,  Week 3

1.7

Privilege

Read Koch, pp.20-21.

Read Weil et al, pp. 11-14.

Legal Position of accountants

 

 

1.8

Rules of Evidence

Read Evidence Act 1995 No 25 NSW;

Read Weil et al, pp. 15-17.

1. Rules in each form of examination

2.Grounds for objection and inadmissibility

On-campus seminar,  Week 9

11th May 2019

1.9

Forensic Accountant as an Expert Witness

  Read Sanchez & Zhang, pp 103-111.

  Read Heitger, p.48-52.

1. Expert testimony

2. Post-trial briefs/finding of facts

On-campus seminar,  Week 9

Module 3: Navigating Liability, Dispute Resolution and Settlement

 

 

Topic/Subsection

Readings/Activities

Delivery Content

Delivery

1.10

Professional/Ethical Responsibility and Legal Liability as Expert Witness

Read Bamford and Rankin, pp. 204- 206.

Read Evans et al p. 25 & Chapter 35, pp. 19-22).

1. Professional standards

2. Accountant liability litigation

On-campus seminar,  Week 12

1st June 2019

1.11

Alternative Dispute Resolution (ADR)

Read Evans et al, pp. 18-22; p.125.

Read Bamford & Rankin, pp. 217-235.

  1. ADR- Advantages/ Disadvantages
  2. Forms of ADR
  3. Rules governing ADR
  4. Role of experts

On-campus seminar,  Week 12 

1.12

Settlement, Compromise and Costs

Read Bamford & Rankin, pp. 293 - 307.

1. Legal Costs

2. Costs and Non -Parties

3. Assessing Costs

 

1.13

a. Appeals                                                                  

 

Read Bamford & Rankin, pp. 318 - 321; pp 306-311.

1. Right to appeal

2. Types of appeal

3. Grounds for Appeal

On campus seminar - Week 13

8th June 2019

 

 

     

 

 

 

 

 

 

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:

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 Case Study Assessment

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 Case Study Assessment

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 Case Study Assessment

Changes since First Published

Date Description
15/03/2019 No change