The appraisal conclusion must be signed or sealed by two or more qualified experts. Forensic accounting appraisal usually requires at least appraisers and reviewers to sign the forensic accounting appraisal documents and indicate the professional and technical titles, affix the special seal for forensic appraisal of judicial appraisal institutions and the production time of appraisal reports.

Legal basis: Article 76 of the Civil Procedure Law of People's Republic of China (PRC): The parties may apply to the people's court for an appraisal on the specialized issue of finding out the facts. If the parties apply for appraisal, the qualified appraisers shall be determined by both parties through consultation; If negotiation fails, it shall be designated by the people's court.

If the parties concerned do not apply for identification, and the people's court considers it necessary to identify specialized issues, it shall entrust a qualified appraiser for identification. Article 77 An appraiser has the right to know the case materials needed for appraisal, and may ask the parties and witnesses when necessary. The appraiser shall put forward written appraisal opinions and sign or seal the appraisal book.

Does the judicial expertise report have to be agreed by both parties?

Judicial expertise requires the consent of both parties. According to the law, when the parties apply for appraisal, they should submit it within the time limit of proof. Unless the parties apply for re-appraisal. If a party who bears the burden of proof for matters that need to be appraised fails to apply for appraisal or pay appraisal fees in advance or refuses to provide relevant materials within the time limit specified by the people's court without justifiable reasons, so that the disputed facts of the case cannot be identified through the appraisal conclusion, it shall bear the legal consequences of being unable to prove the facts.