UK Accounting Glossary
A written statement confirmed by oath or affirmation, for use as evidence in court.
legal A signed document wherein an affiant makes a sworn statement.
An affidavit is a sworn written statement or declaration made voluntarily stating the facts under an oath or affirmation before an authorized official. Personal knowledge or information forms the basis of an affidavit. There is no age requirement for making an affidavit. However, a guardian may make an affidavit on behalf of a minor. An affidavit is often made in front of the following individuals: notaries, court clerks, county clerks, court commissioners and commissioners of deeds, among others. A judge can also take an affidavit, if allowed under state law. In the courtroom, an affidavit will often be accepted in place of sworn testimony. An affidavit differs from a deposition, where a witness can be called via a subpoena and then cross-examined. The term affidavit stems from Medieval Latin for he has declared upon oath.
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This glossary post was last updated: 4th February 2020.