Page 7 - Expert Witness
P. 7
Contents
Introduction ........................................................................................................................................................... 8
Definition of Forensic Accounting Services ....................................................................................................... 8
Roles of the Practitioner ...................................................................................................................................... 8
Scope and Purpose of the Practice Aid ............................................................................................................... 9
Professional Standards and Nonauthoritative Guidance .................................................................................. 9
Authoritative Literature ...................................................................................................................................... 9
Other Guidance ................................................................................................................................................... 10
Federal, State, and Local Requirements ........................................................................................................... 10
Laws, Statutes, and Regulations ....................................................................................................................... 11
Court and Other Authoritative Orders .............................................................................................................. 11
Alternative Dispute Resolution Rules ............................................................................................................... 11
Internal Guidance .............................................................................................................................................. 12
Other Considerations.......................................................................................................................................... 12
Conflict of Interest ............................................................................................................................................ 12
Engagement Acceptance ................................................................................................................................... 13
The Client-Practitioner Relationship ................................................................................................................ 14
Scope of Work .................................................................................................................................................. 15
Timetables ......................................................................................................................................................... 15
Fees ................................................................................................................................................................... 16
Staffing and Supervision ................................................................................................................................... 17
Sufficient Relevant Data .................................................................................................................................. 17
Opinions ............................................................................................................................................................ 18
Inconsistent Opinions ........................................................................................................................................ 19
Qualifications .................................................................................................................................................... 19
Scheduling......................................................................................................................................................... 19
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