Page 35 - Expert Witness

Phase Activity Phase or Activity Description Practitioner’s Potential Services
 Case assessment

 Case budgeting

 Fact finding

 Third party corroboration

Complaint fn 15 Initiated by the plaintiff, the original or
initial complaint is the first pleading in  Case management
a formal civil litigated proceeding. The
complaint names the defendant, identi-  Case strategy (consulting only)
fies, the court having jurisdiction, and
describes the legal complaints and
remedies or relief requested. The plain-  Class action certification
tiff files the complaint with the court.
The official notification of the com-  Motion support
plaint to the defendant requires official
service, or delivery by a court appoint-
ed server.
Motions Motions are requests by the disputing
parties to have the court make a speci-  Preparation of materials to
fied ruling or order in the case. Motions support the motion
commonly encountered by the practi-
tioner may include a scheduling or cal-
endaring motion, a motion for sum-  Drafting document request lists
mary judgment requesting the court to
decide on judgment before the trial, a
motion to compel discovery to order a
response to a valid discovery request,
or a motion to dismiss the complaint.
Rulings and Orders Rulings are the decisions made by the
court or judge on disputed legal issues  Reviews of rulings and orders
or case matters. These represent the for insight into court proceed-
opinions and judgment of the court or ings (that is, timing, discovery,
judge. Orders are the commands, direc- procedures, and so on)
tions, and instructions of the court or
judge.
Answer or Response In response to the complaint, the de-
fendant prepares a pleading called an  Preparation of materials or
answer or response, which denies or verbiage for answer or re-
admits each of the allegations made by sponse
the plaintiff.
 Response preparation

 Counterclaim preparation

fn 15 See appendix I, "Sample Court Document (One Page Complaint)."

© 2020 Association of International Certified Professional Accountants 33