Expert Witness Report Format — Financial Expert
EXPERT REPORT
In the matter of: {{client_name}}
Prepared for: {{reporting_to}}
1. Instructions and Scope
{{engagement_scope}}
Period under review: {{investigation_period}}. Set out here the specific question(s) I/we have been instructed to opine on, and by whom the instructions were given.
2. Declaration of Independence and Duty to the Tribunal
I/We confirm that I/we understand my/our duty is to assist the tribunal/court impartially on matters within my/our expertise, and that this duty overrides any obligation to the party instructing or paying me/us. I/We have no conflict of interest in relation to the parties to this matter, other than as separately disclosed. My/Our opinions expressed in this report are true to the best of my/our knowledge and are not influenced by the outcome of the proceedings.
3. Qualifications and Experience
Relevant professional qualifications, membership, and experience bearing on the subject matter of this opinion: ____________________________________________
4. Documents and Information Relied Upon
| Document / source | Description | Provided by | Date received |
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5. Methodology
Describe the methodology and reasoning used to reach the opinion(s) below — including any assumptions made, and, where an assumption was instructed rather than independently formed, that this was the case: ____________________________________________
6. Opinion(s)
Set out each opinion clearly, cross-referenced to the specific instruction/question it answers, and the reasoning and evidence supporting it: ____________________________________________
7. Statement of Truth
I/We confirm that the contents of this report are true to the best of my/our knowledge and belief, and that I/we have complied with my/our duty to the tribunal/court.
This document sets out findings and procedures performed within the scope stated above. It is not a legal opinion, does not constitute a finding of civil or criminal liability, and is not a substitute for legal advice. Any decision to pursue disciplinary action, civil recovery, or criminal prosecution is a separate process, outside the scope of this engagement, to be taken on the advice of legal counsel.
For {{firm_name}}
_______________________________
{{engagement_partner}}
Membership No.: {{icai_membership_no}}
Date: 30 July 2026
