KordaMentha KordaMentha is an Australian advisory and investment firm that provides specialist forensic, real estate, turnaround / restructuring and investment management services. The business was formed in April 2002 by Mark Korda and Mark Mentha. Located at
Level 24, 333 Collins Street, Victoria, Australia.
Phone: +61 3 8623 3333
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Publications


March 2017

Forensic Matters: Procurement Integrity

We as a forensic practice conduct many investigations on many topics. But one recurring theme is the abuse of procurement. What we've seen, in both private and public sector organisations, covers the full spectrum of abuse; from merely circumventing policies and procedures just for expediency, through to significant conflicts of interest, kickbacks and fraud.

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February 2017

Forensic Matters: Global perceptions of corruption

Transparency International has released its Corruption Perceptions Index 2016. The index assesses how clean or corrupt a country’s public sector is perceived to be. On 31 January, KordaMentha Forensic hosted the Australian launch of the index at our offices in Sydney, Melbourne, Brisbane and Perth.

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February 2017

Expert Matters: Only some experts in harmony

In January last year, the Supreme Court of Tasmania was the first court to adopt rules for expert evidence that are consistent with the harmonised ‘Expert Witness Code of Conduct’. The harmonised code has been developed by a committee established by the Council of Chief Justices. .

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October 2016

Expert Matters: Don't delay getting documents for your expert

Opinions vary as to when experts should be engaged. This judgment illustrates that failure to adhere to court deadlines can lead to refusal of an adjournment where a party has not made reasonable attempts to mount its defence, including timely engagement of an expert.

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September 2016

Expert Matters: Is sensitive information in a letter of instruction to an expert privileged?

Solicitors should think carefully before disclosing sensitive information to experts in an instruction letter. This judgment demonstrates that if an expert fails to set out the assumptions of fact on which his or her opinions are based, the client legal privilege over the information may be waived.

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August 2016

Forensic Matters: To catch a thief

As forensic accountants and investigators we are often asked for our best stories on the frauds we have investigated. The stories are entertaining but also help us know how best to protect our work places from theft. In this article Julia Patterson, a manager in our Sydney office, draws on her experiences in summarising how fraudsters are often caught.

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July 2016

Expert Matters: Advocacy undermines an expert

Nelvin Tam, a Senior Executive Analyst in our Sydney office, reviews a recent Federal Court case that found changes made to draft reports indicated a lack of independence, and resulted in no weight being placed on the expert’s report.

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July 2016

Forensic Matters: Further advances in Technology Assisted Review (TAR)

TAR, or predictive coding, is an alternative to the traditional manual review of documents. In this edition of Forensic Matters, Craig Macaulay, an Executive Director from our Melbourne Office, explains what can be done to help remove the barriers to the legal profession embracing TAR.

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July 2016

Forensic Matters: Fair work update

Jason Cheung, an Associate Director from our Sydney Office, provides an update on the results of FWO audits in the past three years; takes a look at the recent inquiry into 7-Eleven’s non-compliance with the workplace laws; and outlines how to be proactive in resolving employee entitlement issues using data analytics.

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June 2016

Expert Matters: Are your experts up to the task?

Jason Cheung, a Manager from our Sydney Office, considers a judgment which highlights issues in the evidence of two financial experts who assessed the loss resulting from RSCPA wrongly putting down cattle in a stud herd.

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May 2016

Forensic Matters: Combating collusion

Collusion risks, both internally or with suppliers, should be on the radar for every business, but organisations are still falling victim. Matthew John Lim of our Sydney office writes about ways in which collusion can be combated. .

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April 2016

Expert Matters: Expert determinations - final
and binding?

Ben Mahler, an Associate Director from our Perth office, considers two judgments which show that so long as the expert complies with his or her contract with the parties, the Court will be reluctant to set aside the determination. .

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April 2016

Forensic Matters: Theft of commercial information

Prevention and incident response in the first 48 hours.
Businesses that have suffered the sudden loss of a single key employee or en-masse employee defection to a competitor know the pain of the event, the confusion that sometimes follows and the sting of the aftermath. Here's what we've learned.

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April 2016

Damages Matters: Price may not equal value

In this edition of Damages Matters, Sasikala Kandiah and Anh Nguyen, Associate Directors in our Sydney office, discuss a recent decision of the Administrative Appeals Tribunal which found that the price of a parcel of shares does not necessarily determine its market value when assessing capital gains tax (CGT).

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March 2016

Forensic Matters: Foreign bribery - Views from the coal-face

In November 2015, Paul Curby and David Lehmann of our Forensic practice organised round-table lunches across the country to discuss foreign bribery and Australia's response to it. In this article, they present the results of the polls taken at the lunches. .

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March 2016

Forensic Matters: Technology assisted
momentum is building

A recent English Case has further paved the way for the use of Technology Assisted Review ('TAR') in Common Law Jurisdictions. In this article we comment on the ten factors seen as pivotal in making this decision.

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February 2016

Expert matters: Be careful what you wish for

Where parties to a dispute obtain orders by consent to appoint a Chartered Accountant to prepare a ‘forensic report’ and agree that the resulting report ‘shall be binding’, what are the options for a party who seeks to dispute the findings of the report?.

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December 2015

Damages Matters: Assessing damages
on an alternative transaction basis

In this edition of Damages Matters, Alex Canale and Anh Nguyen, consider a recent decision of the Victorian Court of Appeal which discussed the differences between an alternative transaction case and a no-transaction case. .

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November 2015

Expert matters: Are communications with experts legally privileged?

Sprayworx Pty Ltd v Homag Pty Ltd [2014] NSWSC 833
The strength and defence of legal privilege in relation to draft expert reports and experts' communications with solicitors is a contentious topic.

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November 2015

Forensic Matters: The bribery and
corruption conundrum

In this publication, David Lehman of our Brisbane office discusses the anti-corruption landscape in Australia, and how the implementation of key components within an anti-corruption compliance framework can have a positive impact on your organisation.

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September 2015

Damages matters: Multiple failures to establish loss

In this edition, Magda Di Vincenzo, considers a case in which both the Plaintiff and the Defendant (by counter-claim) were found to have failed to establish any loss. The case is interesting because it highlights the need to carefully consider, amongst other things, the appropriate questions that are put to experts.

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July 2015

Forensic matters: The great data wall of China

In this article, we consider the complex issues regarding personal information protection and state secrets in China, as well as some tips for multinationals in dealing with data in China.

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June 2015

Forensic matters: Predicting the future of Electronic Discovery

Adoption of Technology Assisted Review to increase worldwide following decision by the Irish High Court. In this article, Craig Macaulay and Chris Hill of our Melbourne office discuss the landmark decision made by the Irish High Court, which may pave the way for the use of TAR in Australia. .

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April 2015

Damages matters: Oppression remedies:
who should buy out whom, and at what price?

In this edition of Damages Matters, Ben Mahler, Associate Director in our Perth office considers a recent decision of the Supreme Court of Western Australia in Patterson -v- Humfrey [2014] WASC 446 which addresses some valuation issues which arise in the context of a shareholder oppression dispute. .

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March 2015

Forensic matters: Electronic evidence:
More than just a hard drive

Over the last decade, the computer hard drive has been the main point of data storage and therefore the key source of electronic evidence for investigations and litigation. This has changed rapidly in recent years with the rapid growth of new data storage technologies...

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February 2015

Expert matters: Body of Knowledge: Expert evidence and the limits of 'specialised knowledge'

The recent High Court judgment of Honeysett v The Queen illustrates the difference between an expert opinion based on ‘specialised knowledge’ and a subjective judgement call that’s best left to the judge or jury. .

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January 2015

Forensic matters: Integrity Due Diligence: the known unknowns and the unknown unknowns

Why you should do homework on your business partners.
When dealing with business partners in today's complex business world, it has become even more important to understand the 'known unknowns' and where possible, the 'unknown unknowns'. .

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December 2014

Expert Evidence: Recent Cases

Previously available in limited hard-cover edition, this eBook is the product of the KordaMentha Forensic team combing through more than 1,000 recent cases to identify 140 relevant to principles of expert evidence, and to produce case reviews on over 30 of the most interesting of these.

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November 2014

Forensic matters: How could you commit fraud?

Capitalise on your employees' knowledge when it comes to Fraud Risk Management. Do you know how you could commit fraud at your organisation? Even if you don’t know, your staff know how it could be done. .

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November 2014

Expert matters: Interference costs

In this edition of Expert matters Fionna Oliver-Taylor and Justine Quince in our Melbourne office discuss a case which found the appellant’s senior counsel and solicitors personally liable to pay 40% each for a respondent’s costs of the appeal for interfering with an expert’s report. This case highlights that the expert’s overriding duty is to the Court and not to be an advocate for its instructing party.

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September 2014

Assessing damages on a
'no transaction' basis

In some instances parties that have incurred a financial loss may quantify their loss on a 'no transaction' basis. Claims for damages on this basis seek to place the injured party in the position they would have been in, had they not engaged in the loss making transaction.

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September 2014

Blowing the whistle: Protection for whistleblowers in Australia

Recently there has been increasing debate in the media, both Australia and overseas, about the protection of whistleblowers and effective whistleblower programs. .

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July 2014

The World Cup - Germany wins, as predicted!

With the final of the World Cup having been played this morning, Germany proved too strong for Argentina and deservedly won the World Cup! As well as the eventual winner, our prediction back in June picked three of the four semi-finalists.

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June 2014

The World Cup

The World Cup is just around the corner, with 32 teams meeting in Brazil for the world’s most watched sporting event. Will the home nation win as expected? Or can one of the big European sides come out on top? Will England lose on penalties (again)? And just how outmatched will the Aussies be? All these questions will be answered over the coming month, but, for now, KordaMentha’s data analytics team have crunched the numbers to give you our predictions and insights for the cup.

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May 2014

Forensic Matters: Business valuers - new accreditation and guidance

There has been no list in Australia to allow lawyers, barristers and other engaging parties to search for recognised business valuers - until now. .

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May 2014

Expert matters: Witness immunity - not down the drain?

In this edition of expert matters John Temple-Cole, Partner and Alex Viniarsky, Senior Business Analyst in our Sydney office, discuss a case which explores the continuing applicability of the doctrine of witness immunity for experts, and their employers.

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April 2014

Damages matters: Calculating pre-judgement interest

In damages claims, interest is usually applied on a damages amount to the date of judgment. In the Federal Court, this pre-judgment interest is usually calculated with regard to Practice Note CM 16. However, there are times where judgement is required to derive the correct amount of interest.

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April 2014

Forensic matters: Storm clouds ahead? Part 2

In Part 1 of this article, we considered the issues surrounding data privacy in the cloud. In Part 2, we now turn to consider the issues which arise when using data stored in the cloud as evidence in support of investigations or litigation.

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March 2014

Forensic matters: Storm clouds ahead?

In today’s digital world, many organisations collect and maintain data about their customers. Organisations are also outsourcing many of the costly components of their data storage and IT infrastructure to the “cloud”. As they do so, are they ensuring compliance with data privacy laws and that their customers’ data is appropriately secured, protected and managed?.

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January 2014

Forensic matters: A revised standard for forensic accountants

Lawyers and barristers working with forensic accountants, and in particular those acting as Expert Witnesses, should be aware that the existing standard, APES 215 Forensic Accounting Services has been revised. In this issue of Forensic Matters, Fionna Oliver –Taylor discusses the key revisions to APES 215.

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January 2014

Damages matters: The currency of choice

When the quantum of loss suffered depends on the volatility of foreign exchange rates Disputing parties can spend significant time and resources to quantify a damages claim. When the issues in debate involve foreign currencies, exchange rates can have a significant impact on the award of damages.

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November 2013

Expert matters: The catch to independence requirements

In this edition of expert matters Alex Canale, manager in our Sydney office, discusses a judgement in a case where both accounting experts engaged by the Defendant were lacking the required independence. .

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October 2013

Forensic matters: actions speak louder
than words

Practical steps your company can take to demonstrate a culture of zero tolerance to bribery and corruption.
"Do not bribe." These are some of the words a company will state in its policies if it adopts a zero tolerance attitude to bribery and corruption.

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October 2013

Forensic matters: Pallet hunt

We live in a world where an extraordinary amount of data is generated every day. Corporations that analyse and interpret their data can achieve substantial economic gains. In this article, KordaMentha Forensic's data analytics specialists discuss how data analytics allowed a transport organisation to find its lost pallets and, in the process, save large sums of money.

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September 2013

Expert matters: 'Sharp edge' of oppression

Ordinarily, the exchange and receipt of expert evidence would be routine and uncontentious, at least from a procedural perspective. .

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August 2013

Expert matters: The art and science of
Business Valuation

How do you value a Joint Venture when the parties did not enter into a written agreement setting out the nature of the business operations, the parties' interest in the joint venture or the parties' obligations?.

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July 2013

Expert matters: Expert advice: when expertise clashes with loyalty

In this edition of expert matters, we review two cases which involved expert evidence being provided by employees of parties to the litigation, with different outcomes. .

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June 2013

Damages matters: To gross-up or not to gross-up

Taxation in the assessment of damages.
When we think about a damages award arising from litigation, we think of barristers, lawyers, witnesses, accounting experts and so forth, but often overlooked is the Australian Taxation Office and the tax that may be assessed on a damages award.

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May 2013

Expert matters: Spoon fed experts

In this issue of Expert Matters, Kellie Badge, Associate Director of KordaMentha’s Melbourne Forensic practice, considers the judgement in a case where there was only one accounting expert engaged. The trial judge found that the expert was in breach of the Expert Code of Conduct by solely relying on inadequate instructions and assumptions provided by the lawyers.

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April 2013

Expert matters: Expert conclaves: avoiding collisions of ships in the night

The use of expert conclaves or joint meetings of experts by Australian courts is becoming more prevalent, but there has been limited judicial guidance as to the manner in which these conclaves should be conducted. .

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February 2013

Forensics Matters - Death, taxes and
computer assisted review

Has the time come for a radical change in how eDiscovery is undertaken? When we consider all of the events that are taking place in courts the world over, perhaps computer assisted review (CAR), which includes predictive coding, should be adopted as best practice, especially in cases involving large amounts of electronically sourced information (ESI).

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January 2013

Forensics Matters - Some like it hot!

Judicial orders to hear expert evidence concurrently are not new, however the manner in which such 'hot-tubs' are run varies greatly from Court to Court. In this article, we reflect on the experiences of six KordaMentha Forensic Partners in giving evidence in a 'hot-tub' scenario.

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January 2013

Expert Matters - Sometimes it is better
to settle for less

In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a case where an expert admitted to being "reckless" in his quantification of damages in circumstances where his report was alleged to have been used as the basis for a settlement offer.

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December 2012

Forensics Matters - Navigating the
regulatory maze

Should you negotiate or defend when the subject of regulatory action? When a company is confronted with an investigation by a financial regulator, it has the choice of either defending the action or negotiating an outcome. .

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November 2012

Damages Matters - Are overheads fixed
and does it matter?

Faced with the task of estimating damages to be awarded or profits to be disgorged, courts and lawyers are often confronted with the question of which costs should be deducted from the revenue that was or would have been earned. .

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November 2012

Expert Matters - The 'Path to Bliss' is not always a smooth one

In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a recent case involving a religious organisation. The admissibility and independence of two experts was called into question as their claimed area of expertise was not related to their profession, and they were both apparently “devotees” of the organisation in question.

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September 2012

Expert Matters - When admissibility objections mean the Hot Tub is getting cold

In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a recent case where both parties objected to the admissibility of the evidence of 12 different experts part way through the trial and just as they were about to enter the ‘hot tub’ to give concurrent evidence.

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September 2012

Forensics Matters - A fair day's
wage for a fair day's work

Detecting payroll underpayments through data analytics - Over recent months, media reports have highlighted a number of cases of employee underpayments, ranging from suburban restaurants to multi-national organisations. According to the Fair Work Ombudsman (FWO), a random audit of approximately 2,000 retail businesses found 26% were breaking workplace laws and/or regulations.

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August 2012

Damages Matters - Charity begins at home
and justice begins next door

Damages are intended to be compensatory in nature. They are designed to place an injured party back in the position in which it would have been, had the relevant alleged wrong not occurred. While these principles have general acceptance, questions may still arise. .

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July 2012

Forensics Matters - Stay out of trouble

How Morgan Stanley's effective anti-corruption risk management and compliance framework helped avert regulatory action.
In this article, Jarrod Baker, a Director in our Perth office, discusses a recent FCPA case development that highlights the benefits of being proactive and developing a robust anti-corruption risk management and compliance framework.

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July 2012

Expert Matters - Instructions matter

Welker & Ors v Rinehart & Anor., Supreme Court of NSW.
The plaintiffs in these proceedings were seeking to be appointed as trustees of the Hope Margaret Hancock Trust of which one of the defendants is currently the Trustee. The defendants opposed the application. .

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July 2012

Forensics Matters - Is Predictive Coding the
electronic discovery 'Magic Bullet'?

Predictive Coding is the emerging tool of choice in the fight against the escalating size and related cost of managing and disclosing electronically stored information ('ESI'). In this article, Craig Macaulay and Harvinder Singh consider how some recent cases involving Predictive Coding may affect the future of eDiscovery.

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June 2012

Forensics Matters - Online poker, reality or bluff?

On 14 April 2011, the US online poker market was thriving. At any time, over 55,000 players sat at virtual tables, gambling with their real dollars. The market was dominated by three players - Full Tilt Poker, PokerStars and Absolute Poker (the 'Poker Companies'). This industry was brought to a shuddering halt on Friday 15 April 2011, when US Department of Justice ('DoJ') seized control of the companies' websites and accused them of bank fraud, illegal gambling and money laundering.

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June 2012

Damages Matters - The real value of hindsight

When adhering to fundamental valuation principles, valuers should be mindful of events that have not occurred by the valuation date and had not been anticipated as at that date. Information regarding any subsequent events is often referred to as "hindsight" and is generally not incorporated into business valuations.

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May 2012

Forensics Matters - Bribery and corruption
in Asia-Pacific

Although most countries in the Asia-Pacific region have legislation in place to combat corruption, this region is constantly evolving, and not always at an equal rate. In this article we discuss some of the major cases of corruption legislation in the Asia-Pacific region. We also provide separately our guide to the legislation and regulators applicable to each country. Read the full version with the legislation .

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May 2012

Expert Matters - The one about the judge

Taking a bold step into the unknown (or perhaps the mystical), in this edition of Expert Matters we depart from our usual practice of discussing the decisions of Australian courts. Mercado is, to put it mildly, one of the more bizarre judgments we have come across dealing with expert evidence. It involved a contract dispute between Bart Enterprises International Inc. and Walter Mercado Salinas.

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March 2012

Expert Matters - Is that a fact?

According to the "opinion rule", witnesses must state facts, not give opinions. They must speak only to what was directly observed or perceived by them. Experts, on the other hand, can give opinions based on their specialised knowledge. This case considers whether the evidence given by a lay witness was opinion, statements of fact or unparticularised statements of fact.

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November 2011

Forensics Matters - advanced interview techniques

In business we are often involved in controlled conversations. Sales meetings, negotiations, interviews with staff and various stakeholders. In these controlled conversations we ask questions seeking information which is important to us concerning the particular issue or issues. To maximise the outcomes we need to develop our skills in question formulation, listening and analysis.

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October 2011

Damages Matters -  What is the value of a chance?

Welcome to the first Damages Matters publication. Written by members of the KordaMentha Forensics team specialising in Dispute Analysis and Forensic Accounting, Damages Matters provides insights into key issues in the field of Dispute Analysis and business valuations. In this edition, we discuss general approaches to assessing damages and consider the quantification of economic loss for lost commerical opportunities.

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September 2011

Forensics Matters - Audit negligence - who is to blame when it all goes wrong?

Audit firms continue to be the target of professional negligence litigation following a corporate collapse, but what liability do audit firms have for neglience? Is it really as straightforward as blaming the audit firm for any unforseen corporate collapse?.

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August 2011

Expert Matters – When the dust settles (part 2)

The our last edition of Expert Matters, we considered a recent High Court case regarding the admissibility of expert evidence. In this article, Ben Mahler (a Manager in our Singapore office) discusses Justice Heydon’s separate judgement in the matter. This judgement considers the rationale, authority and principles behind three common law rules for the admissibility of expert evidence and their relationship with section 79 of the Evidence Act.

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July 2011

Expert Matters – When the dust settles (part 1)

In a recent High Court appeal, the full bench concurred on a matter relating to the admissibility of an expert’s evidence at trial. The majority (of six) found that an expert’s evidence had to show the relevance of their specialised knowledge to the opinion they were providing, and that their opinion is wholly or substantially based on that specialised knowledge. We review Justice Heydon’s comments in the next edition of Expert Matters, and in this edition focus on the background of the case and the majority decision.

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July 2011

Forensics Matters – Bribery charges against RBA subsidiaries

Forensics Partner, Richard Bennison, speaks to ABC News on bribery and corruption. On 1 July 2011, bribery charges were laid against two of the Reserve Bank of Australia’s subsidiaries, Securency International Pty Ltd and Notes Printing Australia Limited, as well as six individuals involved with the organisations. This is the first prosecution under Australian foreign bribery legislation that came into force in 1999.

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July 2011

Forensics Matters - Centro: Do non-executive directors require accounting knowledge?

The recent ASIC case against directors of Centro has highlighted the responsibilities required of directors, as the Court found that Centro Properties had failed to disclose current liabilities and guarantees in its 2007 financial statements.

In this article, Sally Davitt and Therese Poh discuss what the judgement suggests for the requirements of non-executive directors’ understanding of financial concepts.

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March 2011

Forensics Matters – Look before you leap

It is common for the financial aspects of litigation, that is, the calculation of loss and damage, to take second place to the liability aspects of the case. While it is understandable why so much emphasis is placed on determining the chances of winning the case, not considering the loss and damage in the early stages could be likened to considering only gambling odds without considering the likely payout. However, when we gamble we determine the stakes, while the costs of running litigation can be difficult to determine in advance.

A better approach, in our opinion, is to look at liability, loss and damage as integrally joined parts that should not be separated. In this article Magda Di Vincenzo discusses the benefits of assessing potential loss and damage in the early stages of litigation.

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January 2011

Expert Matters – What is a fact?

Rees v Lumen Primary School [2010] VSC 514. Identifying assumed and accepted facts is crucial to enable the jury or judge to test and draw their own conclusions of the relevant disputed facts; otherwise the expert risks merely supporting the facts with his opinion of the facts. It is important that opinion evidence only be based on the experts specialised knowledge area, as any assumptions expressed outside the experts dedicated field risks being misleading or confusing to the jury or judge, and such will not be tolerated by the court.

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December 2010

Forensics Matters – Foreign Corrupt Practices Act (FCPA)

Foreign Corrupt Practices Act (FCPA) Corporate Compliance Program: New guidance on minimum expectations. Earlier this year, we published an article on “FCPA – are financial institutions next on the chopping block?”, which discussed the enforcement actions involving financial institutions and provided a summary of lessons learned from prior FCPA enforcement cases. In this article, Penelope Lepeudry and Abigail Cheadle update and provide new guidance on minimum expectations when implementing a corporate compliance program.

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December 2010

Forensics Matters - Why grope in the dark?

One of the issues frequently facing those assessing loss and damage is whether to take advantage of hindsight – knowledge of facts which occurred after the date of the breach or wrong.

While relevant at all times, this issue becomes especially important in times of rapid economic change such as we are currently experiencing.

In this article Magda Di Vincenzo considers how changes in commodity prices, interest rates, exchange rates and movements in the stock market all have the potential to affect assessments of loss.

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November 2010

Forensics Matters - New challenges in the digital workplace

New challenges tracking digital footprints in the modern workplace: investigating misconduct and fraud in the digital age. Human behaviour hasn’t changed that much over the centuries. It’s inevitable that employees will continue to steal and act improperly or contrary to workplace policy. Employers continue to anticipate and react to the risks and adverse situations arising from any detrimental conduct of their workforce. Importantly for investigators, while employee behaviour has not changed the technology underpinning workplace efficiency has dramatically changed and enabled new and innovative methods to commit fraud or transfer intellectual property to competitive practice. In this article Nigel Carson considers two scenarios in which technology affects the investigation of workplace misconduct.

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September 2010

Expert Matters – The counsel of perfection

It is now well established, through principles set out in the Makita case1, that if evidence tendered as expert opinion evidence is to be admissible, it must (amongst other things) be agreed or demonstrated that there is a field of 'specialised knowledge' and the opinion proffered must be 'wholly or substantially based on the witness's expert knowledge'. However this case, and other cases dealing with expert evidence, makes it clear that Makita principles are a counsel of perfection. As Sydney Forensics partner John Temple-Cole discusses, a Court may find an expert’s evidence admissible, notwithstanding that it 'strictly speaking' does not live up to Makita principles. However, an expert’s report with such failings would appear to run an increased risk of being given little, if any, weight by the Court. .

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August 2010

Expert Matters – An unfortunate consequence

The use of experts is, quite rightly, a process that should be closely managed by the Courts, who decide the process, scope and admissibility of expert evidence. In this issue of Expert Matters, Therese Poh examines two separate cases which demonstrate the dynamic nature of the Court’s management of expert evidence.

These cases deal with the admissibility of further expert evidence in proceedings after the Court had already admitted expert evidence on a similar topic.

The common thread of these two cases is the interest the Court has in upholding judicial fairness towards both parties. At the early stages of proceedings, intentional or unintentional mishaps relating to expert evidence can often be accommodated by allowing further evidence, even if this has the 'unfortunate consequence' of incurring additional costs. .

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August 2010

Expert Matters - When is an expert not an expert?

When thinking of expert evidence many of us think of opinions on complex financial or scientific matters in respect of which, without the expert evidence, the Court would not be able to arrive at a decision. This matter shows that this may not always be the case and provides insights into the role of an expert and what constitutes admissible expert evidence.

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July 2010

Forensics Matters – FCPA financial institutions

Welcome to the second edition of Forensics Matters. We have introduced a new publication, Expert Matters which will concentrate on trends, cases and issues with the use of expert witnesses, whilst Forensics Matters will provide insights into key trends, events and issues in the fields of forensic accounting and investigations, fraud risk management, E-Discovery and computer forensics. This edition concentrates on two issues; bribery and corruption allegations for companies and secondly, some issues relevant when considering allegations of so-called 'churning' of investors’ accounts. .

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July 2010

Expert Matters – A or B? I choose C

In this issue of Expert Matters Sally Burnham, Associate Director, considers a recent case where a judge could not decide which of the competing views expressed by the parties’ respective experts was correct, and the circumstances in which the judge can rely upon the evidence of the parties to resolve a difference of opinions between experts. The appeal also considered the issue of whether the economic damages awarded were based on the material in evidence. .

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May 2010

Expert Matters – Expert overkill

Joint expert conferences are becoming increasingly common when Courts are confronted with conflicting expert views. In this issue of Expert Matters, Therese Poh (Executive Analyst) of KordaMentha, examines some of the implications for an expert 'report in reply' in situations involving multiple experts, including that: Matters involving multiple experts may not always lead to reports in reply being admissible. .

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May 2010

Expert Matters – Experts immune from the law

Expert witnesses often provide opinions that are invaluable in assisting Courts reach fair judgments. Unfortunately, there are instances where the impartiality and independence of an expert is challenged. As a result of both their contributions and failures, the role of experts has changed, and will continue to change, as time, the law, and public opinion evolves. This issue of Expert Matters considers two recent cases that suggest that the days of special protection being afforded to experts may be numbered. .

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December 2009

Forensics Matters – A new standard for Forensics

Lawyers and barristers working with forensic accountants, and in particular where the accountant is acting as an Expert Witness1, should be aware that there is a new standard for forensic accountants for ensuring quality and ethics in their work. APES 215 Forensic Accounting Services ('the Standard') aims to adopt a mandatory high water mark and has drawn on the requirements of court guidelines and rules of various Australian jurisdictions. .

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