Accountants' Handbook Special Industries and Special Topics 10th Edition_19

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Accountants’ Handbook Special Industries and Special Topics 10th Edition_19 44 CHAPTER FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES Dennis S. Neier, CPA American Express Tax and Business Services, Inc. Margaret R. Kolb, CPA American Express Tax and Business Services, Inc.44.1 INTRODUCTION 44.4 PROFESSIONAL STANDARDS 2 RELEVENT TO LITIGATION CONSULTING 744.2 THE LEGAL CONTEXT 3 (a) AICPA Code of Professional (a) The Adversarial Process 3 Conduct 8 (b) Stages in a Civil Suit 3 (i) Rule 101: Independence 8 (i) Pleadings 3 (ii) Rule 102: Integrity and (ii) Pretrial Discovery 3 Objectivity 8 (iii) Trial 3 (iii) Conflicts of Interest 8 (iv) Settlement 4 (iv) Rule 201: General Standards 9 (c) Alternative Dispute Resolution 4 (v) Rule 202: Compliance with (d) Required Proofs 4 Standards 9 (i) Liability 4 (vi) Rule 203: Accounting (ii) Causation 4 Principles 9 (iii) Damages 4 (vii) Rule 301: Confidential Client Information 944.3 THE ACCOUNTANT’S ROLE (b) Statement on Standards for IN THE LITIGATION Consulting Services 9 PROCESS 5 (i) General Standards 10 (ii) Consulting Standards 10 (a) The Testifying Expert 5 (c) AICPA Consulting Services (b) Nontestifying Consultant 5 Practice Aids 11 (c) Comparing Litigation Consulting Services to 44.5 FEDERAL RULES OF EVIDENCE 11 Attest Services 5 (d) Case Analysis and Planning 6 (a) Federal Rule of Evidence (e) Discovery 6 Rule 702 11 (f) Settlement Analysis 7 (b) Effect of Daubert v. Merrell Dow (g) Pretrial 7 Pharmaceuticals 11 (h) Trial 7 (c) Federal Rule of Civil Procedure 26 12The authors would like to thank the following PricewaterhouseCoopers partners for their contributionby having authored the predecessor chapter on forensic accounting and litigation consulting services:Jeffrey H. Kinrich, CPA, M. Freddie Reiss, CPA, and Elo R. Kabe, CPA. 44 1 •44 2 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES • (c) Mitigation 2044.6 TYPES OF CASES 12 (d) Interest on Damage (a) General Role of Accountant 12 ...