RULES OF EVIDENCE – A FORENSIC ACCOUNTANTS PERSPECTIVE
November 18, 2019
As a forensic accountant, fraud investigator and expert witness, there is nothing more disheartening to have an investigation report, or part thereof, considered inadmissible.
Avoiding the intricacies of forensic accounting evidence is impossible and one of the many reasons why it is imperative that forensic accountants not only have a good understanding of the rules of evidence but apply these rules throughout their investigation.
The rules of evidence states, with few exceptions, “relevant evidence is admissible, irrelevant evidence is not.” Sounds logical but is not quite that simple as it requires a unique skill to know the difference between what a court may consider relevant or not. It is also further complicated