1 / 10

Today’s Topics

Today’s Topics. Passion Legal Resolution and Courts Overview Criminal Litigation Process. Caveats. I am not an attorney Always obtain legal advice. Legal System. State court system Federal court system Note the time and cost of using the legal system for resolution

bell
Download Presentation

Today’s Topics

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Today’s Topics • Passion • Legal Resolution and Courts Overview • Criminal Litigation Process FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-1

  2. Caveats • I am not an attorney • Always obtain legal advice FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-2

  3. Legal System • State court system • Federal court system • Note the time and cost of using the legal system for resolution • Recall our earlier discussion about the lack of legal resolution FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-3

  4. State Courts: State and Local Laws • Lower trial courts (i.e. Municipal Court) • Superior court • Generally a function of amount of suit • Appellate Court • State Supreme Court FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-4

  5. Federal Courts:Federal Laws • Bankruptcy and Tax Magistrates • Tax Court and U.S. District Court • Circuit Court of Appeals (12 circuits) • 9th Circuit (our circuit) is extremely liberal • U.S. Supreme Court FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-5

  6. Litigation Process • Criminal, civil or no litigation • Settlement often takes place before trial • Why do you think that is? FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-6

  7. Criminal Trial • Public impact • Jail, fines and restitution • 12 jurors • Unanimous verdict • Beyond a reasonable doubt FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-7

  8. Civil Trial • Violation of private rights • Compensation for damages • 6 -12 jurors • Often judge-only based hearings • Unanimity not required • Preponderance of the evidence FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-8

  9. Criminal Litigation Process • Defendant’s rights strictly protected • 4th, 5th and 6th amendments • Federal rules of evidence and criminal procedures • Process • Filing of charges • Arresting and charging the defendant • Illegal searches preclude the use of the evidence—patience! • Preliminary hearing of Indictment by a Grand Jury • Less public disclosure via a Grand Jury • Arraignment—not guilty, guilty or “nolo contendere” • Discovery and Pre-trial Motions • Trial • Appeal FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-9

  10. Civil Litigation Process • Investigation and Pleadings • Discovery • Requests, questions and depositions • Subpoenas • Motions • Settlement Negotiations • Trial and Appeal FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-10

More Related