Any accountant can conduct the examination
Posted: Mon Jan 20, 2025 4:07 am
Both state and non-state expert institutions can conduct the examination. The main thing is that the appointed person has the necessary knowledge and sufficient qualifications.
During the research, the expert must be guided by special malta telegram number database methods developed on a scientific basis specifically for such events. For this reason, the law provides for certain requirements for the professional training of experts.
The person responsible for conducting the accounting examination must know accounting, be familiar with the rules and principles of organizing forensic examinations, have the appropriate education and experience in the specialty. In addition, the specialist involved must not have a personal interest in the results of the study. It is also prohibited for a person who has previously checked or audited the materials presented to conduct the examination.
If there are circumstances that prevent an independent study, the expert must file a challenge himself. In some cases, this may be done by the court.
It should be remembered that the expert is responsible for preparing an objective conclusion that meets all legal requirements, therefore, for violations committed, he may be held legally liable, including criminally.
During the research, the expert must be guided by special malta telegram number database methods developed on a scientific basis specifically for such events. For this reason, the law provides for certain requirements for the professional training of experts.
The person responsible for conducting the accounting examination must know accounting, be familiar with the rules and principles of organizing forensic examinations, have the appropriate education and experience in the specialty. In addition, the specialist involved must not have a personal interest in the results of the study. It is also prohibited for a person who has previously checked or audited the materials presented to conduct the examination.
If there are circumstances that prevent an independent study, the expert must file a challenge himself. In some cases, this may be done by the court.
It should be remembered that the expert is responsible for preparing an objective conclusion that meets all legal requirements, therefore, for violations committed, he may be held legally liable, including criminally.