Functions of expert witness in disputes resolution

February 2026

In recent years, shifts in international political landscape has impacted the global economy and felt across all industries. Consequently, there has been an increase in the instances where business partners have failed to fulfill their contracts. In the case of M&A transactions, as the performance of the acquired company deteriorates and the seller fails to meet the earn-out target, disputes between buyer and seller arises.

Common points of contention include:

1. Whether the parties have acted per the contract or was there breach of contract;
2. Whether the breach resulted in damages to either party;
3. Determination of damages;
4. Whether the financial statements were properly prepared and in accordance with accounting standards; and
5. Existence of fraud.

As financial, accounting and auditing issues are commonly encountered in business disputes, experts play an important role in such dispute cases. This paper discusses the role of expert in dispute resolution.