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Legal Liability Risk and Best Practices for CPAs and CFEs Acting As Forensic Expert Witnesses

Christopher S. Hines et al.

Journal of Forensic Accounting Research2025https://doi.org/10.2308/jfar-2023-043article
AJG 2ABDC B
Weight
0.50

What the paper says

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.

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https://doi.org/https://doi.org/10.2308/jfar-2023-043

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@article{christopher2025,
  title        = {{Legal Liability Risk and Best Practices for CPAs and CFEs Acting As Forensic Expert Witnesses}},
  author       = {Christopher S. Hines et al.},
  journal      = {Journal of Forensic Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jfar-2023-043},
}

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Legal Liability Risk and Best Practices for CPAs and CFEs Acting As Forensic Expert Witnesses

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.