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
The expert witness shall submit his report in writing at the time scheduled by the Prosecutor. In case he fails to submit his report on time or if the investigation so requires, the Prosecutor may replace the expert witness with another one.
Interpretation and application must be checked against the official text and current version.