Page 27 - Civil Litigation

The practitioner providing services as an expert witness will perform a potentially wide range of proce-
dures as necessary under the circumstances and scope of engagement. Some of the procedures that the
expert may perform include, but are not limited to, the following:

• Read case pleadings and filings

• Assist with discovery requests

• Read and analyze relevant documents, records, data, and other materials

• Perform financial and data forensics and analysis

• Conduct research and studies

• Interview witnesses or subject matter specialists

• Calculate monetary damages

• Draft expert reports

• Assist with critiques of opposing experts

Staffing and Supervision

As an expert witness, the practitioner is ultimately and directly responsible for the staff assigned to each
task and the supervision of the work performed. fn 49 Failure to assign staff with the proper experience
and qualifications, and appropriately direct and supervise work performed, may adversely affect the
quality and reliability of the expert’s opinions. In addition, an opposing attorney may attack the founda-
tion or basis for any opinions offered by the practitioner in situations where the work performed was not
directed and supervised personally by the expert.

Subpoena

A subpoena, which is Latin for "under penalty," compels the expert witness to appear for the meeting or
deposition subject to a penalty for failure to comply. A subpoena duces tecum also requires the practi-
tioner to bring (or produce in advance) specified documents and records, usually the materials consid-
ered by the expert witness in forming opinions and associated work product. fn 50 The expert witness
subpoena is commonly served in person to the expert witness or, alternatively, to the client or attorney
on behalf of the expert witness. The practitioner should carefully read the subpoena to ensure compli-

fn 49 The practitioner in an expert report or testimony often confirms the direction and control exercised by the practitioner
over staff and work performed.

fn 50 If a subpoena duces tecum is served, the practitioner should only produce materials specifically requested. One com-
mon practice is to provide requested materials to the client’s attorney for review in advance of the meeting or deposition.
This allows the attorney an opportunity to confirm and produce only those materials deemed specifically relevant to the
request.

© 2020 Association of International Certified Professional Accountants 25