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(b) RELIANCE ON OTHERS The accountant as an expert witness may rely on the work of employees as well as personal research or sources in forming his opinion Although the expert may rely on work performed by others, he must ultimately adopt all opinions and conclusions contained in the expert report as his own Federal Rule of Evidence No 703 describes permissible bases on which expert testimony may be founded: (1) information acquired through rsthand observation, (2) facts observed by, or presented to, the expert witness at the trial or at the hearing, and (3) data considered by the expert witness outside of court Rule 703 permits an expert to rely on facts that are not normally admissible in evidence if they are of a type reasonably relied on by experts in the eld Reasonably means trustworthy Type relied on is left to the discretion of the trial judge In turn the judge may question the accountant-witness as to the appropriate degree of reliance (c) DOCUMENTATION All materials prepared, accumulated, or referred to by the accountant acting as an expert witness in a case may be made available to the opposing side At the outset, the attorney and accountant should develop a clear understanding of exactly what the accountant will be preparing and retaining for the engagement Then the accountant should carefully control the content of work papers and correct or avoid collecting materials that are irrelevant to forming an opinion This should be an ongoing process, as the accountant may not be able to remove anything after receiving a subpoena All work products of an expert may be discoverable and could be thoroughly scrutinized by the opposing party Errors, inconsistencies, and irrelevant materials may form the basis for an effective challenge to the testimony of the accountant Since all drafts prepared by the accountant prior to his nal report may be discoverable, the accountant and his rm should have a policy regarding the retention of such draft reports This policy may differ from the rm s record retention policy regarding documents prepared in other types of engagements Once a policy regarding the retention of draft reports in a litigation consulting engagement is established, it must be communicated to the attorney and consistently applied (d) ENGAGEMENT LETTERS The accountant may feel that it is appropriate to issue an engagement letter specifying the engagement s purpose, the tasks that need to be performed, and the terms of compensation If the accountant is identi ed as an expert witness, the opposing party can discover the engagement letter If, due to subsequent events, tasks enumerated in the engagement letter are not completed or are completed with adverse consequences to the accountant s client, opposing counsel may use this information to imply that the accountant s opinion is defective or that the accountant did not perform all the analyses required to substantiate the conclusions presented Accordingly, under many circumstances, the engagement letter should describe the tasks in general terms only.

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