Expert CPAs: Know the Rules of Evidence to Survive Scrutiny

Wiener, Michele C.; Archer, Kiersten S.
June 2005
Pennsylvania CPA Journal;Summer2005, Vol. 76 Issue 2, p1
The article discusses the rules for CPAs who provide litigation consulting services. The need to retain draft reports and correspondence between counsel and testifying experts varies from jurisdiction to jurisdiction. There are two decidedly diverse camps regarding the fairness of discoverability of such documents. One view holds that without discoverability of drafts there is no mechanism in place to assure the opinions truly are those of the expert, as opposed to those of counsel or some other third party, nor is there a trail of how an expert's opinion evolved.


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