Expert Witness Code of Conduct
- Arnold Shields
- Mar 8, 2010
- 3 min read
Updated: Jun 23
When it comes to providing expert forensic accounting evidence in court, independence, objectivity, and a duty to assist the court are paramount. These principles are embedded in both the APES 215 Forensic Accounting Services standard and the Expert Witness Codes of Conduct adopted by courts throughout Australia.
This article outlines the key duties imposed on expert accountants and explains how APES 215 aligns with court codes such as those used by the Supreme Court of NSW, the Family Court, and the Federal Court.
What Is APES 215?
APES 215 – Forensic Accounting Services is issued by the Accounting Professional & Ethical Standards Board (APESB). It governs how Chartered Accountants in Australia provide forensic accounting services, particularly when acting as expert witnesses.
The core obligations of an expert witness under APES 215 include:
A paramount duty to the court, overriding any duty to the client or employer
A duty to assist the court with relevant, objective, and unbiased expertise
A duty not to act as an advocate for any party
A duty to declare the limits of their expertise
These obligations closely reflect the Uniform Code of Conduct – Supreme Court of NSW, which states:
(1) An expert witness has an overriding duty to assist the Court impartially.(2) This duty to the Court takes precedence over any duty to the party instructing them.(3) An expert witness is not an advocate for a party.
Similarly, the Family Court requires expert witnesses to:
Help the court within the bounds of their knowledge and capability
Prioritise their duty to the court over any loyalty to the instructing party
Fully disclose any limitations or influences affecting their objectivity
Why Independence Matters
One of the most common issues in forensic accounting arises when a client’s existing accountant is asked to act as an expert witness. This dual role can compromise perceived independence and raise serious credibility issues.
Problems that can arise include:
A perception that the accountant is prioritising the client's interests over those of the court
An inclination to defend their own past work, rather than provide impartial expert opinion
Exposure to cross-examination over past errors in financial statements or tax advice
To address this, APES 215 includes a critical independence safeguard in section 3.8:
If a forensic accountant is engaged to provide both professional accounting services and expert witness services on related matter, either to the same client or different clients, and a reasonable person would see these roles as conflicting, the expert must decline the engagement.
Experts are also required to disclose any factors that may impact their independence in their reports.
Summary: A Consistent Framework Across Courts
The ethical framework for forensic accountants under APES 215 mirrors the requirements imposed by
Expert Witness Codes of Conduct in:
Supreme Court of NSW
Family Court of Australia
Federal Court
Supreme Courts of Victoria and Queensland
These codes all emphasise:
✅ Independence
✅ An overriding duty to the court
✅ Expertise in the relevant field
Accountants serving as expert witnesses must understand that their professional responsibility lies not with their client, but with the court. The strength of their evidence depends not only on technical accuracy but also on perceived impartiality.
Disclaimer:
The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. While every effort has been made to ensure the accuracy of this content at the time of publication, tax laws and regulations may change, and individual circumstances vary. Dolman Bateman accepts no responsibility or liability for any loss or damage incurred as a result of acting on or relying upon any of the information contained herein. You should seek professional advice tailored to your specific situation before making any financial or tax decision.
