Page 8 - Expert Witness

Engagement Letter ............................................................................................................................................ 20

The Role ............................................................................................................................................................ 20

Assistance With Case Strategy ......................................................................................................................... 20

Required Expert Report Disclosures ................................................................................................................. 20

Data and Documents Considered and Work Product ....................................................................................... 21

Expert Witness Opinions .................................................................................................................................. 21

Expert Witness Reporting and Spoliation ......................................................................................................... 23

Contractual Agreements .................................................................................................................................... 23

Expert Witness Malpractice .............................................................................................................................. 23

Discovery .............................................................................................................................................................. 23

Interrogatories ................................................................................................................................................... 24

Request for Production of Documents .............................................................................................................. 24

Depositions ....................................................................................................................................................... 24
Subpoenas ......................................................................................................................................................... 26

Requests for Admissions................................................................................................................................... 26

Other Discovery Issues ..................................................................................................................................... 26

Overview of Alternative Dispute Resolution .................................................................................................... 27

Mediation .......................................................................................................................................................... 28

Arbitration ......................................................................................................................................................... 30

Overview of Civil Litigation .............................................................................................................................. 32
Overview of Criminal Proceedings .................................................................................................................... 36

Appendix A: Glossary ........................................................................................................................................ 39

Appendix B: Examples of Forensic Accounting Services ................................................................................ 53

Appendix C: Deposition and Trial Testimony Tips ......................................................................................... 60

Appendix D: Courts and Websites .................................................................................................................... 64

Appendix E: Excerpts of the Federal Rules of Civil Procedure and the Federal Rules of Evidence ............ 66

6 © 2020 Association of International Certified Professional Accountants