Expert Testimony In Tax Litigation: Opinions Of Forensic Accountants In Court

Ishaan Deepak Joshi, MIT-WPU, Faculty of Law

ABSTRACT

In recent years, forensic auditing has rose to prominence. Former British Prime Minister and Exchequer Chancellor Gordon Brown stated, in reference to the fight against terrorism, "What use of fingerprint recognition was to the nineteenth century & Genetic analysis was to the twentieth century, financial data and forensic audit has become one of the most potent investigatory & intelligence tools available today." The efforts of governments and institutions to combat worldwide money laundering & tax evasion contributed to the rise in the demand for forensic accounting. Because forensic accounting is a relatively new discipline, little research has been conducted in this area.