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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 250 / 275

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© D.L. Crumbley

Criminal Grand Jury (e.g. Fraud)

Arrest or grand jury.

16 – 23 sworn jurors; meet bi-weekly or monthly.

Indictment if at least 12 votes (without prosecutor present).

Accused has no right to be informed.

Have power to accuse, not to convict.

Can subpoena witnesses and documents.

If accused attends, no right to an attorney.

A witness may be compelled to testify under a grant of immunity.

If immunized witness refuses, can be found in contempt, jailed.

Arraignment: reading of the indictment in open court.

Burden of proof much higher: beyond a reasonable doubt. Innocent until proven guilty (U.S. constitution).

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