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Author:Hepp, G.
Title:Litigation services: standards and ethics
Journal:Journal of Accountancy
1997 : APR, VOL. 183:4, p. 57-62
Index terms:ACCOUNTING
PUBLIC ACCOUNTING
LITIGATION
Language:eng
Abstract:Litigation services are gaining popularity with CPAs. However, many practitioners may not be aware of which professional standards and ethic rules apply to such engagements. This article reviews the major rules and discusses their relative importance to litigation services. A litigation service is any professional assistance CPAs provide to lawyers in the litigation process. Anecdotal evidence shows that more than 90% of CPAs' litigation activities fall into one of these areas: business valuations, damage calculations, forensic accounting, accounting principles, accounting and statistical analyses, tax issues and accountant and auditor professional performance.
SCIMA record nr: 164518
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