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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 264 / 275

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© D.L. Crumbley

Testimony Pyramid

Expert testimony must be based upon sufficient facts or data, be the product of reliable principles and methods, and the principles and methods must be reliably applied to the facts of the case.

Source: AICPA Proposed Statement on Responsibilities for Litigation Services No. 1, December 1, 2001.

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