Litigation and Forensic accountancy

It doesn’t matter what you know, it is important what you are able to prove in court!” – lawyers say.

In the process of presentation of evidence the expert’s conclusion plays a key role. This is because:

1. If special knowledge is required for a decision to be taken, for example, in the economy, construction and so on, the appointment of an expert’s investigation is obligatory. In court litigation audit reports, the conclusions of specialists and any other evidence cannot be a substitute for the expert’s conclusion.

2. The Ukrainian expert bears personal criminal responsibility. Frequently litigators or other participants of the process are interested in initiating a complaint process or a criminal case against the expert. It forms a special attitude of expert to his/her work and place in the system.

3. According to procedural rules an appeal can be brought against an expert’s conclusion through repeated appointment of an investigation, but in practical terms it is too difficult, especially if an expert is really a professional/

My personal perception after 16 years of being an expert (in the field of accounting and taxation, economy and financial analysis) is: according to the Ukrainian legislation judicial expertise has the same value for a court as other evidence, but if an investigation is appointed, an expert becomes an


As an expert I would like to give you some advice:

  1. Use your right to apply for the appointment of the expert who you trust.
  2. Consult an expert before the initiation of the litigation process. He or she will help you to evaluate your evidence and work out the strategy for presenting evidence.

The result of an investigation by experts depends 20% on the professionalism of the expert and 80% on the questions you ask him or her.