Reporting unethical behaviour-the report contains

An appropriate declaration that the expert understands his duty to the court and has complied with that duty. A statement of truth relevant curriculum vitae detailing qualifications and experience appropriate to the opinion expressed The substance of all material instructions summarising the facts and instructions which are material to the opinions

Where there is a range of opinion on a matter a summary of the range and reasons for the expert‘s own opinion
The report should be;

• Clear and easy to read
• Have minimal errors
• Show that the forensic accountant is protecting independence of the investigation
• Should show the competence of the forensic accountant