What are the missions of the accounting legal expert?

Choosing the Expert
Usually, the authorized experts do their expertise work and the available experts at the governmental authorities may be assigned to do the needed works. Also, the litigants may agree upon a certain expert but firstly, the Court shall acknowledge the same. In addition, the Court may choose a different expert provided that the reasons shall be stated in its decision.

Assigning the Expert
Firstly, the Court requests from a number experts to submit their offers, provided that each offer shall include a statement of relevant works, the period needed to finish it
and to allocate his expenses and fees. After choosing one of the offers, the Court shall issue the assignment decision including a clear statement of the expert`s mission, the delegated powers and the urgent measures permitted for him, the definite date for submitting the report and the proceedings within 45 days starting from the issuance of assignment decision. This period may be extended for 30 days in case the expert is delegated by the Court itself. And after submitting the report, the Court shall set a date of the session determined for defense. The decision shall include the loan amount to be deposited for the expert`s fees and expenses, the date of its deposition and the litigant charged with that. In addition, the assignment decision shall allocate the amount entitled for the expert to withdraw from the deposited loan for his expenses and fees.

Reply of the Expert
It is possible to depend on the same reasons which allow the judge to reply on the expert`s reply and submit a petition for the expert`s reply giving reasons for the court which assigned him. The expert shall report for the petition to reply on it within (5) days and the Court shall irrevocably decide its judgment within (5) days as of the expert`s reply. Besides, the request for the expert`s reply will not be accepted by the one who assigned him.

Expert`s powers and obligations
The Court shall provide the expert with a copy of the assignment decision within (3)0 days of its issuance or the loan deposition and the expert is entitled to view the case documents and attachments and receive some of it by the court
permission.  He may ask for exemption within (5) days of the receipt of the assignment decision.
The expert may be a normal person or corporate body. For the implementation of his mission, he is entitled for choosing the persons whom are working for him and under his control and liability.  In addition, away from the urgent cases, the expert shall set a date to start his mission not exceeding (15) days from the date receiving the decision of assignment and the litigants shall be notified with that date before (7) days of the start of his work. Besides, if the expert failed in carrying out his mission or submitting the reports without a reasonable excuse, the Court may send him a notification within a period not exceeding (5) as of this failure. And in case he did not respond to the Court, he shall not complete the mission and the court shall request him to return the remaining amount of the loan and the useless expenses without prejudice to the questioning. Accordingly, the concerned parties are entitled to claim him for a compensation before the competent authorities.
The expert is entitled, only if he is permitted by the assignment decision, to observe and hear the testimonies of litigants and any other person whom he considers the necessity to do that. He is also entitled for inspection and ask for all the documents and things that he sees as necessary for implement his mission, whether from litigants or others. The Court, where appropriate. may oblige the litigants to do so according the expert`s request. Accordingly, the expert is committed to maintain the confidentiality of the information and data disclosed to him by virtue of the assigned mission, and this shall be applied whether during his work or even after the end of the said mission.
proceedings and Report of the Expert
The expert shall prepare a proceeding which includes the implemented works and the persons` testimonies and signatures, the presence or absence of litigants and their representatives and their signed notes. Afterwards, he shall prepare a signed report including the assignment decision, its date, statement of the assigned mission, summary of the litigants' testimonies and their submitted documents and proofs, technical analysis of these documents by the expert, result of his implemented work and all the facts on which he based his opinion in a concise and clear manner. In addition, on the date set for the expert by the Court, he shall sufficiently submit the proceeding and report of his work to the litigants showing the time taken to carry out this work. He shall also report the litigants about the incurred expenses and fees and about the deposit within (24) hours. In case of multiple and different experts, the report shall separately include their opinions and reasons. In case the expert failed to submit the report and proceedings of work at the set date, he shall, before (7) days of the specific session, provide the Court with a memo including the implemented works and the reasons prevented him from completion. In this case, the Court shall give him a period not exceeding (30) days to submit his report if it is convinced with his justifications, the Court may also, according to its decision, hear the expert during the session without need for the report.
Authority of Expert works
The Court may summon the expert to discuss him about his report and it may also consult another expert about the included mistakes and points of weakness. When appropriate, it may assign a new expert for the same report and it shall provide him with the litigants` opinions concerning his proceedings or report for reply.
Except for the allegation of forgery, the facts proved by the expert shall not be challenged, whether proved by himself or by the concerned parties within the limits of what he authorized to prove. In case of disregarding the expert`s opinion, whether fully or partially, the Court shall explain the reasons beyond that.

Estimating the Expert`s expenses and fees
When estimating the expert`s expenses and fees, the Court shall consider the costs needed to accomplish the mission and the estimating shall be upon agreement between the expert and litigants or upon the Court`s view, in which it shall consider the nature of the dispute, type of experience, the implemented works by the expert, the consumed duration, years of experience, the rareness of jurisdiction, the similar fees before the court and the value of the similar professional works.
The expert is entitled to get his expenses and fees from the deposited loan and if it is exceeded the deposited amount, the litigant who lost the claim shall incur it. So, the court`s judgment shall include the obligation to do so and the litigants shall incur the relative loss upon the value of loss for each of them. Finally, the court may, upon a proved decision during the session, deviate from the previous expertise procedures.