How to order a forensic economic examination: a step-by-step guide

Whether an expert opinion is useful in a case depends on how the examination is ordered and which questions are posed. Below is a practical order of actions, without excess red tape.

Who can order an examination

Depending on the type of proceedings, a forensic economic examination is ordered by:

• the investigator or prosecutor — in criminal proceedings (by order);
• the court — in criminal, civil, commercial or administrative proceedings (by ruling);
• a party or lawyer — may commission an examination on a contractual basis and submit the opinion as evidence, or move the court to order one.

The last option is often underrated: a party has the right to approach an expert directly, without waiting for the court’s initiative.

Step 1. Define what you need to prove

Before framing questions, clearly define the subject of proof: the amount of damages, the reality of a transaction, the correctness of calculations, and so on. This determines both the choice of expert specialty and the list of documents.

Step 2. Frame the questions for the expert

This is the most important step. Questions must be specific, within economic competence, and answerable from the documents provided. A few rules:

• questions must not contain legal qualification (“was embezzlement committed” is for the court, not the expert);
• phrase them in accounting and finance terms (“is the accrual documented…”, “what is the amount of…”);
• avoid questions with no supporting documents — the expert does not gather evidence.

If you are unsure about the wording, agree it with the expert in advance — this is normal practice and saves time.

Step 3. Prepare the materials

The expert studies only what is provided. Usually required are:

• primary documents (invoices, acts, contracts, payment orders);
• accounting registers and financial statements;
• bank records;
• case materials relevant to the subject of the study.

Documents must be complete and legible. An incomplete set is the most common reason for a “cannot be answered” opinion.

Step 4. Formalise the appointment

• within proceedings — by a ruling/order listing the questions and materials;
• outside proceedings — by a contract for an expert study.

How long it takes and how much it costs

The timeframe depends on the volume of documents and the complexity of the questions — from a few weeks to several months. The cost is also determined by the scope of work. The best way to estimate timing and cost is a preliminary consultation, once the subject and volume of materials are clear.

What to do with someone else’s opinion

If the case already has an opinion you disagree with, you can commission a review — a professional assessment of the methods and reasoning. Significant shortcomings are grounds to request a repeat or additional examination.

In short

The success of an examination is set before it is ordered: the right questions, a complete document set, and the correct specialty. If you are drafting a motion or a contract, agree the wording with the expert in advance so the opinion truly supports your position.