What My Part 19 Declaration Really Means
I Have Complied with Part 19”: What That Actually Means in My Forensic Reports
At the end of every expert report I produce for criminal proceedings, there is a short but important statement:
“I have read Part 19 of the Criminal Procedure Rules and I have complied with its requirements.”
It might sound like standard wording, but in truth, it captures a full set of professional responsibilities that guide how I approach every aspect of my work as a forensic accountant.
What Is Part 19?
Part 19 of the Criminal Procedure Rules 2020 sets out the rules for expert evidence in criminal cases. It applies to all experts instructed by either the prosecution or the defence and defines the standards that expert evidence must meet to be accepted by the court.
It is not just about formatting or paperwork. It is about clarity, transparency, independence and ensuring the court receives reliable help when it comes to complex technical matters.
So, What Am I Actually Declaring?
I am independent, even when instructed by the defence
By stating that I have complied with Part 19, I confirm that my overriding duty is to the court. This applies even when I am instructed by the defence. I must give objective and impartial evidence based on the facts, not on what might assist one side or the other.
In confiscation proceedings, for example, I might agree with part of the prosecution’s benefit calculation while raising concerns about other aspects. My job is not to take sides. It is to assist the court in understanding the financial issues clearly and accurately.
I have explained my reasoning and the evidence relied on
Part 19 requires me to set out the material I have relied on, the methodology used, and the basis for my opinions. That means clearly explaining:
The documents I have reviewed
The assumptions I have made
The reasoning behind my conclusions
Any uncertainties or limitations that apply
If I disagree with a particular financial figure in the prosecution’s case, I will show why. Whether it relates to business income, cash deposits or alleged tainted gifts, I explain the numbers and the context.
I am clear about my expertise and its limits
I always include a summary of my qualifications, experience, and area of specialism. If something falls outside that scope, I say so. This is part of ensuring that expert evidence remains credible and properly focused.
I know my report may be challenged
Part 19 also makes clear that expert evidence must be open to scrutiny. I accept that my report may be tested by the prosecution or the court, and that I may be asked to justify my analysis. That is why everything I include is designed to be clear, reasoned and well supported.
I have met the procedural requirements
My report complies with the required structure, contains the proper declaration, and is served within the required timeframe. Failure to do so could lead to the report being excluded or given less weight by the court. That is why I pay close attention to these procedural points as well as the technical content.
Why It Matters
Part 19 is there to ensure that expert evidence helps rather than confuses. In POCA cases, where assumptions can inflate benefit figures and findings of hidden assets, the right expert input can be vital. A clear and independent analysis can lead to a more proportionate outcome for the defendant.
Final Thoughts
The sentence in my report that says “I have complied with Part 19” may look like routine wording, but it reflects something much more important. It confirms that I have acted with independence, followed proper methods, and produced a report that meets the legal standards expected of expert evidence.
If you are instructing a forensic accountant, it is worth asking not just whether the report includes the right words, but whether the expert has genuinely followed the principles behind them.
