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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 197 / 275

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© D.L. Crumbley

There is an emerging trend of increased expert witness liability.

General Rule: Immunity to a witness from civil liability from testimony / communication made in the course of litigation.

Exceptions:

Spoliation of evidence – losing or destroying evidence.

Lying under oath.

Defamation lawsuits against opponent's witnesses.

Negligence (disappointed clients).

$42M Mattco Forge decision (Acct. malpractice). Arthur Young [reversed on appeal on technicality]

Court appointed expert can be liable for negligence. [e.g., Accountant in a divorce case: Levine v Wiss & Co, 478 F.2d 397 (N.J. 1984)]

Risk Management

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