Page 55 - Expert Witness
P. 55
Appendix B: Examples of Forensic Accounting Services
The following is a representative listing of forensic accounting services engagement matter types. This
listing is not all-inclusive.
Dispute Resolution (excluding litigation):
Alternative dispute resolution
— Arbitration
— Collaborative proceeding
— Mediation
— Mock trial
— Negotiation
— Sequestered
Administrative proceedings
Breach of contract
License and royalty contract compliance
Post-acquisition disputes
— Working capital computations
— Earn-out payments
Regulatory inquiries, investigations, and compliance
Litigation Support Services:
Providing assistance for actual, pending, or potential legal or regulatory proceedings before a trier of
fact in connection with the resolution of disputes between parties.
Expert services. Rendering an opinion before a trier of fact about the matter(s) in dispute.
Consulting. Providing advice about the facts, issues, and strategy of a matter. The consultant
does not testify unless the role changes to that of an expert witness.
Other. Servicing as a trier of fact, a special master, a court-appointed expert, a referee, an arbitra-
tor, or a mediator.
Type of Engagements
Discovery:
© 2020 Association of International Certified Professional Accountants 53