Enforcement proceedings often move beyond purely legal questions. When a judgment or arbitral award is brought before the UAE courts, issues such as asset valuation, calculation of interest, or compliance with accounting standards can arise. Courts routinely appoint experts from approved rosters to examine the evidence, verify calculations, and provide an objective assessment on technical matters.
An expert’s report frequently becomes the foundation of the court’s reasoning in enforcement disputes, particularly where large sums or complex corporate structures are involved. The expert’s independence and accuracy are therefore essential to the outcome.
Types of experts commonly involved
- Financial experts – calculate principal and accrued interest, review execution accounts, and verify outstanding debt figures.
- Valuation experts – assess the market value of real estate, shares, or movable assets subject to execution.
- Technical experts – review construction, engineering, or equipment-related claims tied to enforcement of performance obligations.
- Forensic accounting experts – trace assets, investigate concealment or transfers, and identify ownership links between entities.
- Industry-specific experts – provide insight into niche areas such as maritime, insurance, or intellectual property enforcement.
Court appointment and procedure
Under the UAE Civil Procedure Law, the execution judge or the competent trial court may appoint an expert when a dispute involves a matter requiring technical or specialised knowledge and in case the case documents are not sufficient for the judge to issue his decision. The court typically:
- issues an order of appointment specifying the scope of work and deadlines.
- authorise the expert to meet the parties, visit the company’s premises or the project site, and to collect the required information and documents from the parties if required.
- directs the parties to deposit an advance on the expert’s fees.
- allows both sides to submit written comments or supporting evidence; and
- invites the expert to attend hearings if clarifications are required.
Experts must operate with impartiality and within the mandate granted by the court as much as he can. Their duty is owed to the court, not to the party that proposed their appointment or paid the advance.
Interaction between counsel and expert
The effectiveness of expert evidence depends on the quality of communication between counsel and the appointed expert. Lawyers play a key role in framing the technical questions, defining the scope of review, and ensuring that the expert addresses the legal and evidential issues that matter to the court.
In enforcement cases, counsel often assist in clarifying the link between the award or judgment and the underlying debt, translating complex financial data into a clear narrative. Coordinating documentation — such as statements of account, property valuations, or corporate registries — is also crucial for enabling the expert to deliver a concise, defensible report.
Expert evidence in enforcement of arbitral awards
In arbitral award enforcement, experts are particularly relevant when verifying the quantification of damages or the value of assets against which enforcement is sought. Where a debtor disputes the amount payable or the nature of assets available, the court may rely on an expert’s report to confirm accuracy before ordering execution.
For instance, in enforcement of foreign arbitral awards, experts may be engaged to assess whether interest calculations conform to UAE law, or to confirm that the currency conversion and claimed amounts correspond to the award’s operative part.
Asset tracing and recovery
Experts play a vital role in identifying and tracing debtor assets. Forensic accountants can uncover hidden ownership structures, transfers to related entities, or nominee arrangements designed to frustrate enforcement. Their findings can be presented to the execution judge to support attachment orders or travel bans.
The integration of digital forensics and data analytics has further expanded this role. By reviewing corporate filings, land records, and financial disclosures, experts can often connect seemingly unrelated entities and reveal enforceable asset pathways.
Valuation in execution proceedings
Valuation experts determine the fair market value of assets to be sold under execution. Their reports ensure that auctions are conducted transparently and that proceeds are distributed fairly among creditors. Errors in valuation can result in challenges or appeals, delaying enforcement, so precision and independence are critical.
Challenges to expert reports
Parties may challenge an expert’s report if they believe the expert exceeded the assigned scope, relied on incorrect data, or misapplied technical principles. The court may order clarification, appoint a new expert, or refer the matter to a tripartite panel for review. Maintaining clear boundaries, robust methodology, and transparent reasoning helps ensure that reports withstand scrutiny.
Practical guidance for parties and counsel
- Engage early with potential experts to identify technical issues before court appointment.
- Provide the expert with clear, well-organised evidence and supporting documentation.
- Review the court’s terms of reference carefully and confirm that they align with the case objectives.
- Ensure all communications with the expert are shared transparently and comply with procedural rules.
- Anticipate challenges by verifying data sources and assumptions used in the expert’s analysis.
Evolving trends
The UAE judiciary has increasingly emphasised the importance of qualified, independent experts, reflected in updated court rosters and enhanced procedural oversight. Technological tools such as e-court platforms now facilitate digital submission of expert reports, improving transparency and efficiency. The growing complexity of commercial and financial enforcement cases has also led to the appointment of multidisciplinary expert panels.
Key takeaway
Experts are indispensable in translating complex facts into objective evidence that the courts can rely upon to ensure fair and efficient enforcement. Their contribution often determines whether an award or judgment translates into actual recovery. In today’s enforcement environment, collaboration between legal counsel and expert professionals is not only beneficial but essential for achieving practical results.
For more information or to understand how expert evidence can impact enforcement proceedings in the UAE, please contact the author and enforcement partner, Reda Hegazy at reda.hegazy@alsuwaidi.ae