Page 14 - M & A Disputes

Introduction and Scope of This Practice Aid

Intent of This Practice Aid

The objective of this practice aid is to serve as a useful source of information for practitioners fn 1 who
provide merger and acquisition (M&A) dispute consulting services, whether as a neutral practitioner, a
consultant, or an expert witness. This practice aid will focus on the theoretical, legal, and accounting ba-
sis of M&A dispute consulting.

fn 1 For purposes of this practice aid, the terms practitioners and forensic practitioner are used throughout. Generally, these terms are
used interchangeably. However, note that the term practitioner may be viewed more broadly as the CPAs and other professionals,
whereas the term forensic practitioner may be viewed in more narrow terms as those having requisite experience, training, and cre-
dentials, such as the AICPA’s Certified in Financial Forensics credential.

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