Criteria of the Accreditation of the Expert Accountant in Courts

An Empirical Study in the Libyan Courts

Abstract

The aim of this study was to verify the adherence of the members of the Committee of Experts to the Courts of Appeal and the Courts of First Instance of Libya. The opinions of the study sample represented by all members of the committees of the roster experts in the courts of appeal and courts of first instance in the Western Region, through a questionnaire prepared for this purpose. Using the Statistical Package for Social Sciences (SPSS) to conduct the appropriate statistical tests, the results of the field study proved that the committees of expertise of the courts of appeal and the courts of first instance are committed to the availability of a Set of knowledge and skills of the expert accountant, by Percent (77.6%).