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Today’s Topics

This article provides an overview of the legal resolution process and the court system in forensic accounting. It covers both state and federal courts, as well as the criminal and civil litigation processes. Important topics such as criminal trials, civil trials, defendant's rights, evidence rules, and pre-trial motions are discussed.

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Today’s Topics

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  1. Today’s Topics • Passion • Legal Resolution and Courts Overview • Criminal Litigation Process FORENSIC ACCOUNTING - BA124 - 2015

  2. Caveats • I am not an attorney • Always obtain legal advice FORENSIC ACCOUNTING - BA124 - 2015

  3. Legal System • State court system • Federal court system • Note the time and cost of using the legal system for resolution • Recall our earlier discussion about the lack of legal resolution FORENSIC ACCOUNTING - BA124 - 2015

  4. State Courts: State and Local Laws • Lower trial courts (i.e. Municipal Court) • Superior court • Generally a function of amount of suit • Appellate Court • State Supreme Court FORENSIC ACCOUNTING - BA124 - 2015

  5. Federal Courts:Federal Laws • Bankruptcy and Tax Magistrates • Tax Court and U.S. District Court • Circuit Court of Appeals (12 circuits) • 9th Circuit (our circuit) is extremely liberal • U.S. Supreme Court FORENSIC ACCOUNTING - BA124 - 2015

  6. Litigation Process • Criminal, civil or no litigation • Settlement often takes place before trial • Why do you think that is? FORENSIC ACCOUNTING - BA124 - 2015

  7. Criminal Trial • Public impact • Jail, fines and restitution • 12 jurors • Unanimous verdict • Beyond a reasonable doubt FORENSIC ACCOUNTING - BA124 - 2015

  8. Civil Trial • Violation of private rights • Compensation for damages • 6 -12 jurors • Often judge-only based hearings • Unanimity not required • Preponderance of the evidence FORENSIC ACCOUNTING - BA124 - 2015

  9. Criminal Litigation Process • Defendant’s rights strictly protected • 4th, 5th and 6th amendments • Federal rules of evidence and criminal procedures • Process • Filing of charges • Arresting and charging the defendant • Illegal searches preclude the use of the evidence—patience! • Preliminary hearing of Indictment by a Grand Jury • Less public disclosure via a Grand Jury • Arraignment—not guilty, guilty or “nolo contendere” • Discovery and Pre-trial Motions • Trial • Appeal FORENSIC ACCOUNTING - BA124 - 2015

  10. Civil Litigation Process • Investigation and Pleadings • Discovery • Requests, questions and depositions • Subpoenas • Motions • Settlement Negotiations • Trial and Appeal FORENSIC ACCOUNTING - BA124 - 2015

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