Under Federal Decree-Law No. (35) of 2022 Promulgating the Law of Evidence in Civil and Commercial Transactions, the UAE courts may appoint technical experts to assist in resolving matters that require specialist knowledge beyond the court's own expertise. In commercial and banking disputes, where issues such as accounting, valuation and technical analysis can be central to the outcome, an expert's report may have significant evidential weight. However, the Law makes clear that expert evidence is ultimately advisory: the expert assists the court but does not replace its judicial function. The court retains the authority to examine, question, supplement or disregard the expert's findings, subject to stating its reasons where it departs from the report. The Law also establishes a structured procedure governing the appointment, impartiality, disqualification, conduct and remuneration of experts, together with specific deadlines for reviewing and challenging their findings. Understanding this framework and particularly the limited opportunity to raise objections to the initial report is therefore essential for litigants and practitioners seeking to protect their position before the UAE courts.
Note: This Legal Update / Newsletter is intended for general informational purposes only and should not be construed as legal advice. It is based on laws and legal interpretations in effect as of the date of publication. Laws and regulations may change over time, and their application can vary depending on individual circumstances. Readers are strongly encouraged to seek specific legal counsel before acting on any of the information provided herein.
Judicial expertise in the UAE: Why an expert's report is never the final word
Under Federal Decree-Law No. 35 of 2022 Promulgating the Law of Evidence in Civil and Commercial Transactions, courts may call on technical experts to assist with matters that fall outside the judge's own expertise. In commercial and banking disputes, where valuations, accounting reviews and technical findings often decide the outcome, the expert's report can carry enormous practical weight. Yet the Law is deliberate about one point: the report informs the court, it does not replace the court's judgment. Understanding how the process is structured, and where its procedural deadlines sit, is essential for anyone litigating in the UAE.Appointing the expert
The court or the supervising judge may appoint one or more experts, on its own initiative or at a litigant's request, drawn from civil servants, from experts on the official roll, or from a local or international consulting firm enrolled on that roll. The expert's knowledge must suit the subject of the dispute, and if the litigants agree on a choice of expert, the court approves their agreement (Article 109). An expert who is not on the roll must take an oath before the appointing authority to perform the task faithfully and honestly, failing which the assignment is void (Article 110). The court also fixes the expert's fee and identifies which litigant must deposit it. If neither does, the court may suspend the case for a non-renewable period of up to one month while the report is awaited (Article 112). Before starting work, the expert must disclose any relationship with, or interest in, the parties; failure to do so leads to removal and a refund of amounts received (Article 113).Impartiality and disqualification
Either litigant may ask to disqualify an expert where there is a reason to believe he cannot perform the task impartially, for instance a family relationship up to the fourth degree, employment by one of the litigants, or outstanding litigation with one of them. A litigant cannot challenge an expert he selected himself unless the ground arose after the assignment, and no request is admitted once pleadings have closed. The expert has up to two business days to respond, the court decides within three business days, and its decision is final and non-appealable (Article 114).The narrow window for objections
The Law builds a comment stage into the report itself. Before filing the final report, the expert must send the litigants a copy of the initial report and allow at least three business days for their comments, with a five-business-day period for responding to them. The final report is then filed with the case management office, and a copy is sent to the litigants within three business days (Article 119). Once the final report is on file, the parties may not raise new objections, unless those objections are genuinely new and rest on evidence that could only have arisen after the report was filed (Article 119(3)). In practice, this means the initial-report stage is the litigants' real opportunity to challenge the technical findings.Delay and accountability
The Law also addresses delay. If an expert fails to perform the task without an acceptable excuse, performs it negligently, or files late without justification, he is served notice with a deadline of no more than five business days. If he does not respond, the court disqualifies him and orders a refund, and that decision is final (Article 118). Where the delay is caused by a litigant's fault, the court may impose a fine of AED 3,000 to AED 10,000 and may rule that the litigant forfeits the right to rely on the assignment decision.The court keeps the last word
Even a filed report remains open to scrutiny. At any stage, the court may summon the expert to discuss the report, allow the litigants to question him, order him to correct deficiencies or errors, appoint additional experts to work alongside him, or assign a new expert altogether (Article 121). Litigants may also agree, even before an action is filed, to accept the result of an expert's report, and the court will rely on that agreement unless it contradicts public order. Otherwise, the expert's opinion does not bind the court: if the court departs from it in whole or in part, it must state its reasons in the judgment (Article 122). Finally, the expert's fee is borne by the litigant who loses the claim, or shared proportionately where the loss is partial (Article 123).Conclusion
The Law of Evidence strikes a deliberate balance: technical expertise is welcomed, but the authority to decide remains with the court. For practitioners, the practical risk lies less in the expert's conclusions themselves than in missing the narrow procedural window to challenge them. Engaging carefully at the initial-report stage is, in most cases, the most effective way to protect a client's position.Note: This Legal Update / Newsletter is intended for general informational purposes only and should not be construed as legal advice. It is based on laws and legal interpretations in effect as of the date of publication. Laws and regulations may change over time, and their application can vary depending on individual circumstances. Readers are strongly encouraged to seek specific legal counsel before acting on any of the information provided herein.