Page 19 - Civil Litigation

• Deposition assistance

• Document, data and evidence identifica-
tion, recovery, analysis, and management

• Expert witness deposition testimony

• Interrogatories and responses

• Production requests and responses

• Rebuttal of opposing expert testimony

• Witness preparation

Pretrial
• Trial preparations

• Trial demonstratives

• Opposing expert cross-examination as-
sistance

• Settlement and resolution support

Trial
• Expert witness or rebuttal testimony

• Trial preparation

• Witness preparation

Posttrial
• Calculation of beneficiary allocations

• Distribution of judgment and awards

Guidance Applicable to Civil Litigation Services

In addition to the guidance and standards of the AICPA, the practitioner must adhere to other guidance
specifically applicable to civil litigation. Therefore, before beginning any substantive work, the practi-
tioner should identify and understand any guidance applicable to the practitioner’s work. In most cases,
this information can be obtained from the client(s). If not, the practitioner should perform research or al-
ternatively engage an attorney to determine relevant and applicable guidance.

© 2020 Association of International Certified Professional Accountants 17