HEHENDRAWANTOAUDIT, ACCOUNTING & TAX

SERVICES · EXPERT TESTIMONY

Accounting Expert and Forensic Accountant for Expert Testimony

Providing expert testimony on accounting, auditing, and state financial loss, both at the investigation stage (expert examination record, BAP) and before the panel of judges.

The Role of an Accounting Expert in Legal Cases

Expert testimony is one of the legally valid forms of evidence in criminal procedure. In cases involving financial transactions, an accounting expert helps investigators, prosecutors, defense counsel, and the panel of judges understand how a transaction should have been recorded and accounted for, and how its financial impact is calculated.

Areas of Expert Testimony

  • State financial loss calculation in the management of APBN/APBD, grant funds, BUMN/BUMD, and procurement of goods/services.
  • Accounting and financial reporting, including the application of SAK and Government Accounting Standards.
  • Auditing and professional standards, such as the quality of audit evidence and the procedures that should have been performed.
  • Tracing of fund flows and reconstruction of transactions in embezzlement cases or business disputes.

Experience in Court and Investigations

I have provided expert testimony at the Palu Anti-Corruption Court, the Ternate Anti-Corruption Court, the Bengkulu District Court, and the Indramayu District Court, as well as at the investigation stage with the Police, including Polda Metro Jaya, in cases involving the private sector, BUMN, and government.

How It Works

  1. Formal request. Submitted by letter from the agency or legal counsel, together with an overview of the case.
  2. Independence assessment. Ensuring there is no conflict of interest before accepting the engagement.
  3. Document review. Studying case files, transaction evidence, and related reports.
  4. Giving testimony. In writing in the expert examination record (BAP) and/or orally in court, in clear and testable language.

Frequently Asked Questions

Can an expert be presented by defense counsel?

Yes. An expert may be called by either the prosecutor or the defendant's counsel, provided the expert's independence is maintained and the testimony is grounded in expertise.

In which regions is this service available?

Throughout Indonesia. Investigation, state loss calculation, and expert testimony engagements to date have covered Central Sulawesi, North Maluku, Bengkulu, West Java, Bali, and DKI Jakarta.