Single joint expert
forensic accountant.
One independent expert, instructed by all parties or appointed by the court, to give financial evidence on an agreed issue. Key Ledgers accepts single joint expert instructions in civil and family financial proceedings, with a primary duty to the court.
What is a single joint expert forensic accountant?
A single joint expert (SJE) forensic accountant is one expert instructed by all parties, or appointed by the court, to give independent financial evidence on an agreed issue. Their duty is to the court, the instructing parties share the fees, and the report goes to everyone at the same time. The court can direct that evidence on an issue is given by one expert only under CPR 35.7.
Key Ledgers · Last updated 24 September 2026
Who you would be instructing.
Bharat Varsani FCCA handles every instruction personally. Independent forensic accounting and expert witness work under CPR Part 35, with a primary duty to the court in every matter.
How a single joint expert is appointed.
An SJE is usually appointed because the issue is narrow enough, and the sums proportionate enough, that two competing experts would add cost without adding clarity.
Under CPR 35.7 the court may direct that expert evidence on a particular issue is given by one expert only. Where the parties cannot agree who it should be, the court can select the expert.
Parties often agree an SJE before or after proceedings are issued. Each party then agrees the expert's identity, the issues and the timetable.
Single joint experts are common in financial remedy cases, for example on the value of a business, where expert evidence is permitted only if it is necessary to resolve the case.
Before accepting we confirm that there is no conflict of interest with any party, and that we can meet the timetable.
The joint letter of instruction.
The letter of instruction defines the whole engagement, so it is worth agreeing carefully. Under CPR 35.8, each instructing party may give instructions to the expert but must send a copy to the other instructing parties at the same time.
A precise, agreed statement of what the expert is asked to do. A vague question produces an expensive report that may not answer the issue.
A list of the documents supplied and, where agreed, the assumptions the expert is asked to make and the facts they should take as given.
The date the report is due and the basis of charging. Unless the court directs otherwise, the instructing parties are jointly and severally liable for the expert's fees.
Correspondence goes to all instructing parties. The expert does not take instructions from one side privately.
Single joint expert or party-appointed experts?
Neither route is always better. The right choice depends on the value at stake, the complexity of the issue and how much the parties dispute the underlying facts. Our guide to single joint versus party-appointed experts goes into more detail.
| Single joint expert | Party-appointed experts | |
|---|---|---|
| Instructed by | All parties jointly, or the court | Each party separately |
| Report | One report, served on everyone | A report for each side, then a joint statement |
| Cost | Shared, and often lower overall | Each party bears its own expert's cost |
| Challenge | Written questions under CPR 35.6, and cross-examination at trial | Cross-examination and a joint meeting of experts |
| Best suited to | Narrow issues and proportionate sums | Complex or high-value issues in real dispute |
Questions and challenge after an SJE report.
The report is not the end of the process. A party can test it.
Under CPR 35.6 a party may put written questions to a single joint expert about their report, to clarify it. The answers form part of the report.
Where the issue is contested, the expert can be cross-examined at trial by the parties' advocates.
A party who wants its own expert after an SJE report generally needs the court's permission, and the court will consider whether it is necessary and proportionate.
Instructed by solicitors, barristers and the court.
Solicitors and Counsel in commercial and civil claims where quantum or a business valuation needs one independent view.
Financial remedy cases where the parties agree, or the court directs, a single expert on business value or income.
Counsel drafting or agreeing a joint letter of instruction and preparing for questions to the expert.
Directions for a single joint expert on a particular issue, where the court selects the expert.
Independent analysis every party can rely on.
An SJE report needs to be accepted by all sides as fair, so the method has to be transparent and the reasoning easy to follow.
- An independent opinion
Objective analysis with a primary duty to the court, whichever party pays the first invoice.
- A compliant expert report
A report meeting CPR Part 35 and its practice direction, or the equivalent family rules, with the declaration and statement of truth.
- Clear assumptions
Every assumption and its source is stated, so any party can see what would change the answer.
- Answers to written questions
Responses to questions from the parties within the court's timetable.
- Attendance at court
Oral evidence where the court requires it.
Frequently asked questions about single joint experts.
- A single joint expert is one expert instructed by all the parties to a case, or appointed by the court, to give evidence on an agreed issue. The court can direct under CPR 35.7 that evidence on an issue is given by one expert only. The expert's duty is to the court.
- The instructing parties usually share the cost. Under CPR 35.8, unless the court directs otherwise, they are jointly and severally liable for the expert's fees and expenses. Each party can be asked to pay their agreed share.
- Yes. A party can put written questions to the expert under CPR 35.6 to clarify the report, and the expert can be cross-examined at trial. A party who wants to instruct its own expert after an SJE report generally needs the court's permission.
- Often, because the cost is shared and there is one report rather than two and a joint statement. It is not guaranteed. A complex issue or a poorly framed letter of instruction can make an SJE as expensive as two experts. See our cost guide.
- Not always. Where the court directs that a single joint expert is used and the parties cannot agree who it should be, the court may select the expert. Before proceedings, the choice is normally agreed between the parties.
- Yes. Bharat Varsani FCCA accepts single joint expert instructions by agreement between the parties or by direction of the court, in civil and family financial matters. We can also be instructed by one party where the other has a separate expert.
Related insights.
When courts appoint a single joint expert and when each side instructs its own.
Read articleHow without-prejudice expert discussions work and what the joint statement does.
Read articleThe mandatory contents of a CPR Part 35 report and the most common deficiencies.
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