TaxUAE Criminal Procedure Law
Book 2: Crime Detection, Evidence Gathering ad Verification · Part 2: Investigation by Public Prosecution · Chapter 1: Conducting The Investigation: Section I: General Provisions: Article (65) Conducting Investigation into Felonies and Misdemeanors · Section 5: Engagement of Expert Witnesses: Article (94) Engagement of Expert Witnesses for Investigation Requirements
If the expert witness's name is not recorded in the Roll, he shall take the oath before the Prosecutor to perform the duties of his mission with trust and honesty.
Interpretation and application must be checked against the official text and current version.