AF3S546 - The Expert Witness and Financial Crime 09 Mar 2020 - 31 Aug 2025 | Version 1
Associated Module Information
| Module Code: | AF3S546 | ||
|---|---|---|---|
| Module Title: | The Expert Witness and Financial Crime | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Karen Counsell | ||
| Module Team: | Jared Davies | ||
| First Intended Intake: | SEP 2020 | Final Year of Intake: | 2024 |
| Date Closed: | |||
| Credit Value: | 20 | Credit Level: | 6 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100105 - accounting | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 1 |
|---|---|
| Valid From | 09 Mar 2020 |
| Valid To | 31 Aug 2025 |
Module Aims
The module aims to foster an understanding of the many legal ramifications of forensic accounting activities including the role of the expert witness.
To understand financial crime with principal emphasis upon the fraud laws within the UK and the role of the expert forensic accountant.
To understand the basics of the divorce process and the role of the expert forensic accountant.
To understand the basics of civil claims and the role of the expert forensic accountant.
To understand and evaluate the full range of formal and informal roles for expert witnesses in civil, family and criminal cases.
To identify the legal and professional requirements for experts when preparing reports and giving oral evidence in criminal and civil proceedings including the civil liability of the expert witness.
Content Summary
Conducting fraud examinations and interviewing procedure
Use of expert witness in criminal and civil procedure including the rules of evidence
Introduction to the Legal System in Wales and England.
Financial crime with principal emphasis upon the fraud laws within the UK.
Proceeds of Crime Act.
Basics of the divorce process in the UK.
Understanding of the structure of the Civil and Criminal Legal System including the court system and the alternative methods of dispute resolution.
Explanation of the role and content of Civil Procedure Rules and the Criminal Procedure Rules in respect of expert evidence.
Use of expert evidence in civil and criminal litigation.
Different types of evidence in civil and criminal matters such as hearsay, written, opinion.
Consider Single Joint Experts.
Implication of civil liability of the expert witness.
How experts are used within court proceedings.
Expert role in alternative dispute resolution.
Receiving instructions and drafting reports.
Professional conduct issues and ethical issues relating to the legal system.
Develop skills, both written and oral, when giving evidence
Bribery Act 2010 implications for the expert witness.
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Practical classes and workshops | 44 |
| Independent Study | 96 |
| Directed Study | 56 |
| Formative Assessment - Scheduled | 4 |
| Total Hours Selected | 200 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Critically evaluate the function of an expert within criminal and civil contexts |
| LO2 | Prepare an expert report and deliver oral evidence within a simulated environment. |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Asynchronous Assessment | Report 1 | Coursework – simulated, practical based assignment | 0 | 3600 | 60 | No | 40 |
| Asynchronous Assessment | Critique 1 | Critically evaluate the function of an expert within criminal and civil contexts. | 0 | 2400 | 40 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Report 1 | ✔ | ✔ | |
| Critique 1 | ✔ | ✔ | |