ABSTRACT Forensic accountants provide many professional services, which include serving as an expert witness. We examine legal concepts of negligence and malpractice based on applicable case law. Additionally, we discuss differences in legal and professional consequences for forensic expert witnesses holding a CPA license, CFE credential, or both CPA and CFE credentials. We address legal liability risk and legal and professional consequences in the context of case law where expert witness immunity protection may not be available. Finally, we provide best practice recommendations for forensic expert witnesses to avoid legal liability.
Naegle et al. (Mon,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: