The role of expert reports in UAE civil and commercial proceedings is governed by the Federal Evidence Law and the Civil Procedures Law. Courts use expert appointments to resolve technical questions requiring specialist knowledge. Financial disputes involving contested accounts, valuations, or damages calculations are the most common category. Understanding the process from appointment to judgment helps parties and their legal advisers prepare more effectively.
How a Court Appoints an Expert
A court may appoint an expert at any stage of civil or commercial proceedings when it determines that technical analysis is required. The appointment is made by a court order specifying the mandate: the precise financial questions the expert must address.
Appointment is made from the Ministry of Justice's national register of approved experts, classified by specialisation. The court selects from the relevant specialisation. Parties do not choose the expert, but may petition the court to replace one on grounds of conflict of interest, insufficient qualification, or procedural irregularity.
Expert costs are typically borne by the parties, with final allocation depending on the outcome of the case. The court usually requires a cost deposit at the time of appointment.
The Expert's Process and Report
Once appointed, the expert receives the court file. Both parties must provide the expert with access to documents relevant to the assignment. The expert may request specific documents through the court. Parties who fail to produce requested documents risk adverse inferences in the court's final assessment.
The report must address each question in the court order directly. It must identify the documents reviewed, the methodology applied, and the basis for each conclusion. A report that goes beyond the mandate, addresses legal questions rather than financial ones, or relies on documents not produced by the parties is open to challenge.
After submission, both parties receive a copy and have a defined period in which to file written objections. These objections are formal pleadings. The court may refer them to the expert for response, or may appoint a supplementary expert to address disputed points. The objection stage is the primary procedural opportunity to challenge expert findings.
How Courts Weigh Expert Reports
Under UAE civil procedure, the judge is not bound to accept the expert's findings. The report is evidence evaluated alongside all other evidence. In practice, however, UAE courts give substantial weight to court-appointed expert reports on financial matters, particularly where the methodology is sound and no credible technical challenge has been raised.
A party seeking to challenge expert findings has two main routes. First, the formal written objection procedure within the allowed period after the report is filed. Second, introducing a party-commissioned expert report that specifically addresses the methodology and conclusions of the court-appointed expert. Courts consider both if properly submitted.
A common error is disputing expert findings in general terms, without engaging with the specific methodology or identifying specific figures that are contested. Courts expect objections to be technical, specific, and supported by evidence. A general assertion that the report is incorrect carries very little weight.
Practical Considerations for Parties
Prepare financial documentation before the expert is appointed. The expert examines what is produced. Disorganised or incomplete records produce an expert report based on incomplete information. Parties who present well-organised, complete financial records generally produce more favourable findings.
Engage at the objection stage, not after judgment. The formal objection period is the moment to raise technical challenges. Post-judgment challenges to expert findings are procedurally difficult and rarely succeed on their merits.
In large or complex disputes, a party-commissioned expert who reviews the court expert's report and prepares a technical objection provides substantially more persuasive support than a lay objection. The court-appointed expert may be required to respond to that technical objection, and the exchange creates a more complete factual record for the judge.