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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 265 / 275

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© D.L. Crumbley

Professional Responsibility

AICPA Standards

Code of Professional Conduct

Rule 102: Objectivity and integrity

1.

Conflict of interests

expert accepts work against the interest of an existing client.

make conflict search of names before receiving confidential information.

2.

Objectivity and subordinating judgment

make sure your opinion is your opinion.

expected to defend your position

avoid allowing opposing attorney to put words in your mouth.

Rule 201 – General Standards

professional competence

due professional care.

adequate planning/supervision of services

sufficient relevant data.

Rule 202 – Technical Standards.

Rule 203 – Accounting principles

Rule 301 – Confidential client communication

Rule 302 – Contingent fees

if contingent, can not be objective.

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