When a civil or commercial dispute before UAE courts involves contested financial figures, judges routinely appoint an independent accounting expert. This is a formal judicial act governed by statute. The expert answers exclusively to the court and occupies a position in proceedings that differs fundamentally from a consultant retained by either party.
The Legal Framework
Under Federal Law No. 10 of 1992 (the Evidence Law), UAE courts may appoint technical experts when a case requires specialised knowledge outside the scope of ordinary judicial assessment. Accounting and financial matters are among the most common grounds for expert appointment in civil and commercial proceedings.
The Ministry of Justice maintains a national register of approved experts, classified by specialisation. Appointment is made exclusively from this register. Parties cannot nominate their preferred expert, though they may petition the court to replace an appointed expert on grounds of conflict of interest, insufficient qualification, or procedural irregularity.
Free zone courts operate distinct systems. The DIFC Courts and the ADGM Courts each maintain their own panels of approved experts and follow their own procedural rules for appointment. An expert qualified under the Ministry of Justice register may not automatically be eligible for appointment in those jurisdictions.
What the Expert Is Required to Do
The court order defines the precise scope of the assignment. The expert is required to answer only the questions set out in that order. They may not expand the inquiry beyond the mandate, offer opinions on legal questions, or address matters not referred to them by the court.
The standard process involves: receiving the court order and any documents already held by the court; requesting further documents from the parties under court supervision; examining accounting records, bank statements, contracts, and supporting schedules; applying recognised financial methodologies; preparing a written report in Arabic; and attending court to respond to formal objections if called.
The report is submitted to the court file. Both parties receive a copy and have a defined period within which to file written objections. The court may refer those objections back to the expert for response, or may appoint a supplementary expert to address specific disputed points.
The Evidentiary Weight the Report Carries
A court-appointed expert's report is treated differently from financial evidence submitted by a party. Courts give it presumptive authority as independent technical analysis. In practice, UAE judges frequently adopt expert findings on financial matters without independent re-examination, particularly where the methodology is clear and the conclusions are well-grounded.
Presumptive authority does not mean the report is unchallengeable. Valid grounds include: the expert exceeded their mandate; the methodology was inappropriate for the circumstances; documents relied upon were not properly authenticated; or the conclusions are internally inconsistent. These objections must be raised through the formal objection procedure within the time the court allows, not after judgment has been entered.
Parties who anticipate that expert findings may not reflect their position should engage legal counsel to review the report carefully and identify any procedural or methodological basis for challenge at the objection stage. Raising substantive objections for the first time at the final hearing is rarely effective.