Page 10 - Expert Witness

Introduction

The intent of this practice aid is to provide the forensic practitioner with non-authoritative guidance
when the practitioner is serving as an expert witness or consultant for litigation and dispute service en-
gagements.

Terms in this practice aid that are bolded are defined in appendix A, "Glossary." The term practitioner is
used throughout this practice aid when a person serves either as an expert witness or consultant, alt-
hough these two roles are different. The terms expert witness and consultant are used independently in
this practice aid in instances when it is necessary to indicate the separate roles and status of the practi-
tioners.

Definition of Forensic Accounting Services

Forensic accounting services generally involve the application of specialized knowledge and investiga-
tive skills by practitioners to collect, analyze, and evaluate evidential matter and to interpret and com-
municate findings. More simply, in the context of litigation, the term forensic is defined as “used in, or
suitable to, courts of law or public debate.” fn 1

Forensic accounting services include, among others, litigation support, alternative dispute resolution,
and fraud and special investigations. Forensic accounting services often require the practitioner to serve
as a consultant, expert witness, or fact witness, depending on the assignment. A listing of examples of
forensic accounting services is located in appendix B, "Examples of Forensic Accounting Services."

Litigation services involve an actual or potential legal or regulatory proceeding before a trier of fact or a
regulatory body as an expert witness, consultant, neutral, mediator, or arbitrator in connection with the
resolution of disputes between parties. The term litigation, as used in Statement on Standards for Foren-
sic Services No. 1, (FS sec. 100) is not limited to formal litigation but is inclusive of disputes and all
forms of alternative dispute resolution.

Roles of the Practitioner

The practitioner can be retained to serve in a number of roles, including the following:

 Expert witness. A person formally designated to render an opinion(s) before a trier of fact is an
expert witness. If designated as an expert witness, the practitioner’s litigation-related work may
be required to be produced to opposing parties through a process called discovery.

 Consultant. A person retained to advise about facts, issues, strategies, and other matters is a
consultant. The consultant does not testify about his or her expert opinion before a trier of fact
unless the consultant’s role is subsequently changed to an expert witness during the pendency of
the litigation. Generally, the consultant’s work is protected from discovery by the attorney work
product doctrine, which emanates by extension from the attorney-client privilege. When engaged
by a litigant or prospective litigant, as opposed to the litigant’s attorney, the consultant’s work
may lose the protection of privilege that would be afforded such work if the consultant was re-

fn 1 See Statement on Standards for Forensic Services (SSFS) No. 1 (FS sec. 100). All FS sections can be found in AICPA Profes-
sional Standards.

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