DCER0040-3 : Training in forensic accounting

Study Programmes 2015-2016

DCER0040-3

Training in forensic accounting

Litigation and the use of future experts, Insight into legal institutions and their competences, General rules on procedures for using experts, Theory and practice of expertise in civil and criminal affairs
Elements of Criminal Law in relation to expertise
Elements of civil law in relation to expertise
Elements of insurance law
Principles of criminal financial law, including the prevention and management of fraud cases
Mediation, Conciliation and expertise: Tools and Techniques
Principes de droit pénal financier, en ce compris la prévention et la gestion des cas de fraude
Shareholder disputes
The valuation of securities in the procedures of exclusion and withdrawal
Tax consequences of accounting forensics
Evaluation of companies, business activities and damages resulting from wrongful termination of a concession
The practice of court expert in accounting
Examination of practical examples

Duration :

Litigation and the use of future experts, Insight into legal institutions and their competences, General rules on procedures for using experts, Theory and practice of expertise in civil and criminal affairs : 18h Th
Elements of Criminal Law in relation to expertise : 3h Th
Elements of civil law in relation to expertise : 6h Th
Elements of insurance law : 3h Th
Principles of criminal financial law, including the prevention and management of fraud cases : 3h Th
Mediation, Conciliation and expertise: Tools and Techniques : 3h Th
Principes de droit pénal financier, en ce compris la prévention et la gestion des cas de fraude : 6h Th
Shareholder disputes : 3h Th
The valuation of securities in the procedures of exclusion and withdrawal : 3h Th
Tax consequences of accounting forensics : 3h Th
Evaluation of companies, business activities and damages resulting from wrongful termination of a concession : 7,5h Th
The practice of court expert in accounting : 7,5h Th
Examination of practical examples : 6h Th

Number of credits :

Certificat d'université de formation à l'expertise judiciaire comptable		10

Lecturer :

Litigation and the use of future experts, Insight into legal institutions and their competences, General rules on procedures for using experts, Theory and practice of expertise in civil and criminal affairs : Damien Dessard, Jean-François Marot, Didier Pire
Elements of Criminal Law in relation to expertise : Olivier Michiels
Elements of civil law in relation to expertise : Benoît Kohl
Elements of insurance law : Catherine Paris
Principles of criminal financial law, including the prevention and management of fraud cases : Olivier Caprasse
Mediation, Conciliation and expertise: Tools and Techniques : Nathalie Uyttendaele
Principes de droit pénal financier, en ce compris la prévention et la gestion des cas de fraude : Luc Bihain
Shareholder disputes : Roman Aydogdu
The valuation of securities in the procedures of exclusion and withdrawal : Roman Aydogdu
Tax consequences of accounting forensics : Luc Herve
Evaluation of companies, business activities and damages resulting from wrongful termination of a concession : Alexandre Streel
The practice of court expert in accounting : Denys Leboutte
Examination of practical examples :

Coordinator :

Benoît Kohl

Language(s) of instruction :

French language

Organisation and examination :

All year long, with partial in January

Units courses prerequisite and corequisite :

Prerequisite or corequisite units are presented within each program

Course contents :

This course is divided into several parts including different subjects useful for the court expert:
- litigation;
- civil law, criminal law, insurance law;
- financial criminal law, procedures of exclusion and retreat, conflicts between shareholders and so on ;
- alternative methods of settling conflicts and mediation techniques;
- case studies.

Principes de droit pénal financier, en ce compris la prévention et la gestion des cas de fraude

The course consists of a presentation of case studies which students are asked to reflect on.
The aim is to define which reaction to adopt in a case of fraud.

Learning outcomes of the course :

At the end of the course, students will have the key legal tools to be able to provide an expert opinion in the field of construction.

Prerequisite knowledge and skills :

Candidates must have a minimum of professional experience (see admission conditions) relating to the area of expertise in question.

Planned learning activities and teaching methods :

The different parts will be taught in the form of lectures.
However, students are required to take an active part in class on the basis of their professional experience.

Mode of delivery (face-to-face ; distance-learning) :

Face-to-face, Monday evenings from 18.00 to 21.00 according to the timetable handed out at the beginning of term.

Principes de droit pénal financier, en ce compris la prévention et la gestion des cas de fraude

Presentation of files.
PowerPoint presentation.
Student intervention and presentations (group or individual work)