This Expert Evidence chapter discusses the role of the forensic accountant in the context of family law. The role is to assist the court by providing an independent expert opinion in relation to the value of businesses and other financial interests, such as loans and superannuation entitlements, where that value cannot be easily determined. Once such expert evidence has been considered, the court will then determine the value of the property and how the net property interests of the parties to the proceedings will be distributed.
This chapter provides some detail on these areas of investigation and valuation and seeks to highlight some of the issues that the accounting expert will commonly encounter. It also provides some guidance on the process of giving expert witness testimony.
Last updated: 2010
Author: Jennifer Exner, BEc, ACA
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