What Should I Say? Reports & Reporting Standards in Litigation
Part 6 of BVR's Online Symposium on Litigation and Economic Damages
Tuesday, January 10, 2012
12:00am-2:00am PT • 3:00am-5:00am ET
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In nearly all business valuations the appraisal report holds a special place: the only tangible product of a thorough, delicate, and nuanced process it acts as a guide to the appraiser's work process, skill, and judgement. For the purposes of the financial expert witness, however, this singular importance is enhanced by the report's function as evidence – and sometimes testimony.
On January 10 BVR welcomes experts Michael Crain and Jim Alerding for "What Should I Say? Reports & Reporting Standards in Litigation," part 6 of BVR's Online Symposium on Litigation & Economic Damages. Join Crain and Alerding as they discuss how professional standards, jurisdictional rules, and appraisal experience can dictate the appraisal report in litigation and what every appraiser should know when preparing a report for trial.
- Introduction and agenda
- Professional standards for CPAs
- AICPA SSCS No. 1
- AICPA SSVS No. 1 litigation exemption from reporting guidelines
- Judicial guidelines for disclosing expert opinions
- Federal jurisdictions - FRCP 26
- State jurisdictions - state specific, may be similar to FRCP 26
- Practical considerations for expert reports
- General contents of an expert report
- The cost-benefit consideration
- How much is enough for users of an expert report?
- Facts and circumstances versus the general
- Specific kinds of reporting
- Reporting lost profits damages
- Reporting fraud investigations
- Sample reports
- Summary and take-aways
- Understand the standards and guidelines for expert reports and how these set expectations for experts, attorneys, and the courts
- Learn the best ways to ensure compliance with these standards
- Clarify what needs to be in an expert report - and what to avoid
- Learn how reporting differs between jurisdictions and courts
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