Once the report has been received and considered, there is the opportunity to ask questions of the expert to seek clarifications if anything is unclear. If necessary, the expert can be directed to attend the court to be cross examined. Business owners should have their own accountant/expert (known as a shadow expert) to inform this process. If there remain significant issues with the SJE report, then a party can seek a court direction that other evidence is filed or a new report is obtained. This cannot be guaranteed and it is therefore very important that the right expert is chosen and the scope of their report is correct.