Principles for Selecting Forensic Experts in the Financial Sector

According to current legal regulations, judicial expertise in the financial sector includes: Judicial expertise on accounting, auditing; judicial expertise on pricing; judicial expertise on securities; judicial expertise on taxation; judicial expertise on customs, and other financial fields as stipulated by law.

Illustrative image (source: internet)

Article 4 of Circular 138/2013/TT-BTC stipulates the principles for selecting and appointing individuals or organizations to carry out judicial expertise in the financial sector, specifically as follows:

- The selection of judicial experts, ad hoc judicial experts, Judicial Expertise Offices, and organizations carrying out ad hoc judicial expertise must be appropriate to the subject and content of the expertise request, meeting the regulations under the Law on Judicial Expertise, guided by this Circular and other related legal regulations.- The appointment of officials as judicial experts, ad hoc judicial experts; the assignment of individuals from Judicial Expertise Offices, ad hoc judicial expertise organizations must be done within proper authority, procedures, and according to legal regulations.

Note: Circular 138/2013/TT-BTC applies to judicial experts, ad hoc judicial experts under the Ministry of Finance's management; Judicial Expertise Offices, ad hoc judicial expertise organizations in the financial sector; and other individuals and organizations involved in receiving and executing the Decision on judicial expertise in the financial sector by procedural authorities and officials.

See the full text of the regulation in Circular 138/2013/TT-BTC effective from December 01, 2013.

Thu Ba

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