Context: The content and provisions of a court order depend on the type of proceeding, the phase of the proceedings in which they are issued, and the procedural and evidentiary rules that govern the proceedings., An expert witness, in England, Wales and the United States, is a person whose opinion by virtue of education, training, certification, skills or experience, is accepted by the judge as an expert. The judge may consider the witness's specialized (scientific, technical or other) opinion about evidence or about facts before the court within the expert's area of expertise, referred to as an "expert opinion". Expert witnesses may also deliver "expert evidence" within the area of their expertise. Their testimony may be rebutted by testimony from other experts or by other evidence or facts. , Bankruptcy is a legal status of a person or other entity that cannot repay the debts it owes to creditors. In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor., Expert is defined differently in varying academic fields. Psychology defines an expert using superior performance; sociology considers that expertise is a label given to an individual by a group and is interested in the power held by experts; philosophy stresses the kind of knowledge held by experts but not novices. Informally, an expert is someone widely recognized as a reliable source of technique or skill whose faculty for judging or deciding rightly, justly, or wisely is accorded authority and status by peers or the public in a specific well-distinguished domain. An expert, more generally, is a person with extensive knowledge or ability based on research, experience, or occupation and in a particular area of study. Experts are called in for advice on their respective subject, but they do not always agree on the particulars of a field of study. An expert can be believed, by virtue of credential, training, education, profession, publication or experience, to have special knowledge of a subject beyond that of the average person, sufficient that others may officially (and legally) rely upon the individual's opinion. Historically, an expert was referred to as a sage (Sophos). The individual was usually a profound thinker distinguished for wisdom and sound judgment., Forensic accountants are experienced auditors , accountants , and investigators of legal and financial documents that are hired to look into possible suspicions of fraudulent activity within a company ; or are hired by a company who may just want to prevent fraudulent activities from occurring . They also provide services in areas such as accounting , antitrust , damages , analysis , valuation , and general consulting . Forensic accountants have also been used in divorces , bankruptcy , insurance claims , personal injury claims , fraudulent claims , construction , royalty audits , and tracking terrorism by investigating financial records . Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials ., A creditor is a party (e.g. person, organization, company, or government) that has a claim on the services of a second party. It is a person or institution to whom money is owed. The first party, in general, has provided some property or service to the second party under the assumption (usually enforced by contract) that the second party will return an equivalent property and service. The second party is frequently called a debtor or borrower. The first party is the creditor, which is the lender of property, service or money., Personal injury is a legal term for an injury to the body, mind or emotions, as opposed to an injury to property., Subject: forensic accountant, Relation: instance_of, Options: (A) bankruptcy (B) company (C) court (D) creditor (E) government (F) injury (G) institution (H) legal term (I) person (J) profession (K) property (L) status (M) term (N) will
Output: profession