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| Author: | Nichols, J. F. |
| Title: | When you're called to court as a witness. |
| Journal: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 66-68 |
| Index terms: | ACCOUNTANTS LITIGATION USA |
| Language: | eng |
| Abstract: | Advice and suggestions for accountants to ensure their objectivity while testifying as a court witness. What an accountant should do when called or subpoenaed to court. Pretrail activity: identification, authorization and determination. Communication with the client or attorney. Privilege and confidentiality. Witness fees. Professional courtesy accorded to accountants at a trial, credentials and copies of records. Basic witness stand rules. |
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