X hits on this document

Powerpoint document

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

1142 views

0 shares

0 downloads

0 comments

250 / 275

250

© 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).

Document info
Document views1142
Page views1142
Page last viewedWed Jan 18 02:30:06 UTC 2017
Pages275
Paragraphs3453
Words27645

Comments