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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 134 / 275

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© D.L. Crumbley

Qualifying as an Expert Witness

Under the older Frye standard, the test for admitting expert testimony is:

Whether the expert’s testimony will assist the trier of fact in understanding the evidence or in determining a fact in issue

Whether the theories and/or techniques relied upon by the expert are generally accepted by the relevant professional community

Whether the particular expert is qualified to present expert testimony on the subject at issue

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