The Appointment of the Expertise and Its Place in the Dispute
Forensic accounting — a accounting-and-economic expertise — is governed by the Civil Procedure Code of Georgia. Under Article 162, where a judge lacks special knowledge on a question connected with the examination of a case, the court may, on its own initiative, appoint an expertise at any stage of the examination — only where the clarification of the question is of material significance for the decision of the case and the decision cannot be taken without it; this is fixed by a motivated ruling.
The second route lies in the parties' hands: the parties may independently of the court procure the conduct of an expertise. Such a conclusion is submitted to the court at the stage of the initiation or preparation of the case, and when filing a claim a party has the right to request a deadline for presenting the expert conclusion. Presenting a conclusion at the main hearing is possible only by way of exception — where the need could not objectively have been known at the preparation stage, or where the party for a valid reason could not procure it. The failure to present a conclusion is not a ground for adjourning the examination — the court will simply set a deadline.