Westworth Kemp ConsultantsVickery J of the Victorian Supreme Court in Melbourne in his judgement in the matter of ICMInvestmentsPty Ltd v San Miguel Corporation & Ors [No 2] observed:


Independent advice on the interpretation of auditing (or assurance) and accounting (or financial reporting) standards can be hard to find.


" I accept as valid the opinions of Mr Westworth and his approach to the matters in issue which I have described. Although other accounting experts may reasonably differ, as Mr Morris did, Mr Westworth's evidence demonstrates the quality and nature of acceptable expert opinion which may have been available to the Berri Board in late 2005, had they sought it on the question as to whether to declare and pay the Second Interim Dividend at that time".


In the words of our instructing solicitor, "Your evidence was ultimately critical to the outcome."


The full text of the judgement can be found at http://www.austlii.edu.au/au/cases/vic/VSC/2013/528.html and the Court's discussion of expert evidence starts at paragraph 329.

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