Page 34 - Expert Witness

Phase Phase or Activity Description Practitioner’s Potential Services
Arbitration Hearing Much like a trial, the parties will present evi-
dence to the arbitrators for their consideration.  Expert witness testimony
Witnesses will be called to provide direct testi-
mony. Scheduling or calendaring order of the
witness by opposing counsel is allowed. Addi-  Witness preparation
tionally, the arbitrators are allowed to ask the
witness questions. The arbitration hearing will  Analysis of opposing expert testimony
conclude after both sides have presented their and cross-examination assistance
case to the arbitrators. The arbitrator may re-
quire the parties to submit post-hearing briefs to  Assistance with preparation of post-
clarify issues that may have arisen during the hearing briefs
arbitration hearing.
The Award After the hearing has been completed and all
final documents have been submitted, the arbi-  Analysis of award
trators will render their decision, or award, usu-
ally within 30 days. The decision, or award, is
final and binding on both parties

Overview of Civil Litigation fn 14

Civil litigation arises from disputes that are either actions in tort statute or actions in contract. Tort ac-
tions are civil wrongs that result in a remedy of damages to the harmed party. Contract actions stem
from breaches or other violations of contractual terms. During the litigation process, the party initiating
a civil complaint, referred to as the plaintiff, and the party subject to the plaintiff’s complaint, referred to
as the defendant, may each engage litigation support professionals to assist with the dispute proceedings.

The civil litigation process has several phases and activities. The practitioner can provide a number of
different services and contribute significant value to the process as an expert witness or a consultant. A
brief description of selected phases or activities involved in a dispute and how the practitioner can pro-
vide valuable services are included in the following chart.

Phase Activity Phase or Activity Description Practitioner’s Potential Services
Dispute A dispute is the subject of the potential
or pending litigation or a disputed fact,  Dispute development and
claim, or allegation from one side (the preparation
plaintiff) met by the contrary fact,
claim, or allegation by the other side
(the defendant).  Early dispute resolution

 Fact finding

 Investigation

Pre-complaint Prior to filing a formal complaint, the
potential plaintiff and defendant gather  Complaint preparation
information related to the dispute

fn 14 See AICPA FVS Section Practice Aid, Introduction to Civil Litigation Services, for more information.

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