He or she is not allowed to act as an advocate when providing information on any subject. The expert could be retained by a person but his or her duty is not to that individual but to the court itself. In all the undertakings of the independent accounting expert in court, he or she should not do anything that is likely to impair his duty to the court or that could affect his or her independence in the issue due to a relationship. The independent accounting expert may be an individual possessing the required information or an independent accounting firm that provides expert information to the court. Some factors such as a case in court where the court lacks the skills, knowledge, and expertise required in determining the solution to a dispute lead to the acquisition of an expert in the field. Others include: the need for an expert witness, need for the development of accounting issues, need for accounting opinions, etc. The need for an independent accounting expert by a court is not a new issue since many examples of cases have existed where the court has appointed independent accounting experts to provide the necessary information to the court for fair judgment. Before an independent accounting expert accepts an engagement, he or she should ensure that he or she has the required skills and expertise to provide some competent information on the dispute being addressed. In addition, the independent accounting expert should provide the information with maximum independence that cannot be affected by the existence of a relationship between him or her and one of the parties in the dispute.
Most of the activities that organizations engage themselves in involve several subjects where each subject makes a contribution to the effective learning of the activity. The subjects in a case could be an individual against an organization, a department within the organization against the organization, the organization against an individual, etc.