Expert witnesses are used in both civil and criminal trials in many jurisdictions to help the jury understand or clarify complicated evidence. A forensic account, for example, could be used to make sense of voluminous financial records. While each jurisdiction will have its own set of requirements for becoming a forensic accounting expert witness, the majority will be similar. To become a forensic accounting expert witness in the United States, for example, one must have completed the necessary education and licensing to become an accountant, as well as extensive work experience in the field of forensic accounting. In general, a court will want to hear evidence that the potential witness is well-liked by his or her peers in the field.
As part of a civil or criminal trial, a forensic accountant may be called upon to analyze and evaluate financial records. A forensic accountant may be needed in a civil lawsuit to decipher complicated corporate tax returns or explain complex international monetary transactions. A forensic accountant may be required in a criminal prosecution to explain how the prosecution traced or located money that was embezzled or obtained fraudulently.
In the United States, completing the required education is the first step toward becoming a forensic accounting expert witness. An accountant must first complete a four-year accounting undergraduate degree. A future accountant may want to look into internships or part-time work with a local accounting firm while still in school. An accountant must take the Uniform CPA Examination administered by the American Institute of Certified Public Accountants after completing the required undergraduate education. An applicant must have a bachelor’s degree as well as demonstrated experience working in the accounting field as an apprentice or intern, for example, in order to sit for the exam.
Anyone interested in becoming a forensic accounting expert witness must first obtain a license and then gain significant practical experience in the field. Many law enforcement agencies employ accountants who work within the organization. In addition, forensic accounting is a specialty of many accounting firms.
Individual courts in the United States will ultimately decide whether a potential witness can testify as an expert witness. Courts will usually want to hear the witness’s testimony about his or her educational background and practical work experience in the field. Courts frequently want to be convinced that the witness is considered an expert by his or her peers, so supervisory experience or academic research in the field may be beneficial.