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Consulting services that CPAs provide to their clients have evolved from advice on accounting-related matters to a wide range of services involving diverse technical disciplines, industry knowledge, and consulting skills.
In a consulting service, the practitioner develops the findings, conclusions, and recommendations presented, and therefore must have a broad range of knowledge and skills.
This special report is intended to be an educational and reference primer for the practitioner who provides, or is considering providing, civil litigation services in accordance with SSCS No. 1, Consulting Services: Definitions and Standards (AIPCA, Professional Standards, CS sec. 100).
This report is focused on the provision of certain services by the practitioner in connection with civil matter litigated in the federal court system of the United States of America.
Although certain material may also be applicable to state and local courts, alternative dispute laws; rules; and procedures may vary widely. Accordingly, practitioners are encouraged to consult with legal counsel about laws and local court requirements that may affect the material contained in this special report.
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