Course code : 103-610571-01

會計調查技巧與訴訟支援實務
Skills for Investigative Accounting and Litigation Support

Accountants are frequently called upon to provide litigation supports and to serve as expert witnesses because of their unique financial expertise in applying accounting, auditing, and other investigative methods to the factual issues of a dispute. When accountants serve as expert witnesses, they have to submit themselves for cross-examination and maintain their professionalism and integrity while testifying. Furthermore, in providing services to clients and lawyers in dispute cases, accountants in forensic or litigation context have to familiar with the governing rules and assessing criteria.

This course aims to advance and elevate the process of investigation, discovery, interrogatory, and damage quantification through analyzing, evaluating and interpreting relevant financial information.

• The role of an accountant in the litigation team
• The engagement and conflict of interest
• The preliminary case assessment and scope of work
• Basis of assessment, analysis, and documentation
• The consultation role
• Reporting and testifying in court

• Evidence gathering and litigation process
• Introduction to the rules of Evidence
• Classification of evidence
• Relevance and admissibility
• Use of formal admission and agreed facts
• Legal privilege
• Criminal Procedure
• Investigation and prosecution process
• Written statements and grounds for exclusion
• Civil Procedure
• Stages of civil litigation
• Pleadings and affidavits
• Interlocutory and discovery
• Negotiation and settlement

• Documentation, reporting and testifying
• Setting up documentation system
• Use of exhibits and chain of custody
• Formality of reports
• Expert evidence
• Qualification and Admissibility
• Evaluating an expert’s qualifications and credentials
• Order 38 of Rules of High Court
• Requirements and restrictions on expert evidence
• Admissibility of accounting evidence
• Reporting and disclosure

• Testifying in witness box
• Rules on examination-in-chief and cross-examination
• Planning for cross-examination

• Case Disposal and Resolution
• Legal cases
• Court orders and directions
• Legal costs

• Situation Study

SCS Instructor

November 18, 2010
Thursday (7:00 p.m. – 10:00 p.m.)

Mongkok Learning Centre

Cantonese (supplemented with English terminology)

Accountants or Accounting practitioners

HK$2,500

15 hours (5 sessions)

Telephone No: 2209 0264 / Fax No: 2739 2797 / Email: scs-bus@cuhk.edu.hk