A basic knowledge of the rules of evidence can be of use to an accountant. Obviously, he is more likely to be involved in legal proceedings if he is in public practice.
Some firms have a litigation- support section.
A general idea of what would be expected of them in Court would be useful to persons working in this area. To give an outline of the evidence rules that an accountant needs to be aware of, we shall commence by giving a short description of a hypothetical case in which an auditor is sued for professional negligence and breach of contract. The plaintiff's counsel will begin the action in the Supreme Court by filing a writ and a Statement of Claim. These are served on the defendant. Before the trial begins, the contesting parties will try to narrow the issues to be decided.