INTHEBLACK July/August 2023 - Magazine - Page 19
AT A GLANCE
Expert witnesses typically
provide evidence in a
legal context. They work
in fields such as forensic
accounting, business
valuation and insolvency.
Technology helps expert
witnesses to capture digital
evidence and analyse
data, but they must be
clear on how conclusions
have been reached.
Australia’s Accounting
Professional and Ethical
Standards Board has
proposed changes to forensic
accounting services, including
expert witness services.
BEARING
WITNESS
Demand for accounting expert witness services
is on the rise. The role demands specialist
knowledge, complete independence and an
ability to withstand courtroom pressure.
Story Susan Muldowney
The courtroom cross-examination process can prove
challenging to even the most seasoned and professional expert
witnesses.
Dean Newlan CPA, senior consultant at McGrathNicol
and co‑lead of the firm’s Financial Crime Exchange, describes
the experience as “nerve‑wracking”.
A forensic accountant with more than 30 years of experience,
Newlan has delivered expert testimony on the witness stand about
six times throughout his career, as most of the cases he works
on settle out of court. He says it is never easy to have your credibility
questioned, but when it comes to giving expert testimony in court,
it is just part of the job.
“When you’re giving evidence‑in‑chief, it’s usually straightforward
and may go for as little as 15 minutes,” says Newlan.
Evidence‑in‑chief refers to a witness being questioned in court
by the party that called them to appear.
“When you’re cross‑examined on the report, however, that’s
when the ‘fun’ starts. Counsel for the other side may have engaged
a forensic accountant of their own to question the methodology
intheblack.cpaaustralia.com.au 19
