Convinced beyond a reasonable doubt


A company's CFO is criminally charged with fraud. Tenjurors believe he is guilty beyond a reasonable doubt, and twojurors believe he is "probably guilty" but are not convinced beyond a reasonable doubt. The jurors have tried to resolve their differences, are not making any additional progress.

Which of the following statements is true?

a. He will be found guilty because all twelve jurors believe, at a minimum, he probably committed fraud.

b. If the jurors inform the judge that they cannot make any progress, the judge can replace the currentjury with alternates who were present for the entire case.

c. Because this is a criminal case, the defendant must prove that he didn't commit fraud.

d. If the jurors inform the judge that they cannot make any progress, the judge can decide to end deliberations and the verdict will be decided by the majority of the jurors.

e. None of the other responses are correct (i.e. all of the above statements are false).

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Accounting Basics: Convinced beyond a reasonable doubt
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