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1) Accountants acting as consultants (who will not testify) are not protected from disclosure under the attorney work product doctrine

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1) Accountants acting as consultants (who will not testify) are not protected from disclosure under the attorney work product doctrine.

 a. True b. False

2. Information reviewed by a testifying expert will not be subject to disclosure, including drafts of reports sent from and to the accounting expert.

a. True b. False

3. Accountants appointed by a court as a special master are protected from disclosure under the attorney work product doctrine.

a. True b. False

4. The compensation paid a special master is set by the court.

a. True b. False

5. Independence from a client is required when a CPA performs litigation services without a related attestation service.

 a. True b. False

6. Independence is a factor used to determine whether a CPA performing litigation services has a conflict of interest.

a. True b. False

7. An accountant may testify as a lay witness or an expert witness.

a. True b. False

8. Generally, nonexpert witnesses cannot give opinions.

a. True b. False

 9. Expert testimony about matters that are readily intelligible is admissible in the courtroom.

a. True b. False

 10. Subscribers to Daubert Tracker have access to a searchable database of most reported cases in order to track an expert's history.

a. True b. False

11. The Frye standard is no longer used in courts.

a. True b. False

12. Under Daubert, judges themselves are required to access the reliability of an expert's theories.

a. True b. False

 13. The Daubert standard does not apply to nonscientific testimony.

 a. True b. False

14. A judge should consider whether the theory or technique existed before litigation began in order to decide whether to allow an expert to testify.

 a. True b. False

15. Accountants and economists have a courtroom admissibility rate of less than .500.

 a. True b. False

16. A CPA will automatically qualify an accountant as an expert.

a. True b. False

 17. If an accountant claims expertise about a matter, does work for a litigant, and is rejected as an expert witness, a litigant may bring a malpractice claim against the expert in some states.

a. True b. False

18. If an accountant plans to use a new methodology to analyze a matter at issue, he or she must convince the judge that the new methodology makes sense.

 a. True b. False

19. An expert should allow the opposing counsel to stipulate that she is an expert.

a. True b. False

 20. An accounting expert can agree to a fee contingent on the success of his testimony.

 a. True b. False

21. An expert witness is allowed to present naked opinions in the courtroom.

a. True b. False

22. In the expert report, an accountant must include a list of all publications that he or she has authored within the past 15 years.

a. True b. False

23. An expert witness may rely on inadmissible facts or data if they are reasonably relied upon by experts in the particular field.

a. True b. False

24. An accounting expert cannot give an opinion on the application of the controlling legal principles dealing with the facts.

a. True b. False

25. If serving as a consultant to an attorney, a CPA may be an advocate for a client.

a. True b. False

26. In general, non-expert witnesses are not permitted to give opinions at trial.

a. True b. False

27. A motion in limine may be used to exclude an expert witness's report and/or testimony.

a. True b. False

 28. A majority of states have adopted Daubert.

a. True b. False

 29. A court-appointed expert is not subject to cross-examination by both sides.

a. True b. False

30. An expert's report must include the compensation to be paid.

a. True b. False

31. A chart would be considered demonstrative evidence.

a. True b. False

32. An average person retains as much as 87% of information presented visually.

a. True b. False

33. An average person retains as little as 33% of information given orally.

a. True b. False

 34. One may waive the reading and signing of the transcript of a disposition.

 a. True b. False

35. Leading questions are allowed on direct examination.

a. True b. False

36. Leading questions are allowed on cross-examination.

a. True b. False

37. When testifying, avoid looking at the jurors.

a. True b. False

38. Refer to your expert report, notes, and supporting documents whenever you are unsure of an answer.

a. True b. False

39. Communications made in judicial proceedings carry an absolute privilege against civil suits for damages.

a. True b. False

 40. A friendly expert may be sued for malpractice by a client in certain states.

 a. True b. False

41. In a criminal trial, the burden of proof is "beyond a reasonable doubt."

 a. True b. False

42. The burden of proof in a civil trial is generally "beyond a reasonable doubt."

 a. True b. False

43. A grand jury may subpoena witnesses and documents.

a. True b. False

44. A lawsuit is like a parachute jump.

a. True b. False

45. The CSI effect occurs when a jury finds reasonable doubt in a case because they assume that all cases can be solved using highly technical science because of what they've seen on TV shows such as CSI.

a. True b. False

 46. An expert report that is written by the expert's attorney is considered just as valid as one written by the expert himself.

a. True b. False

 47. Depositions must always be recorded in a written transcript; video is not permitted.

 a. True b. False

48. During a deposition, anything that is said off the record cannot be used by the other side.

 a. True b. False

 49. During a deposition, the expert should always answer questions as quickly as possible because there are penalties for not responding immediately.

a. True b. False

50. Result-oriented work is not grounds for a Daubert challenge.

 a. True b. False

 51. Side-taking is not grounds for ejecting an expert.

 a. True b. False

 52. There are two different courtroom environments: civil and criminal.

a. True b. False

53. A serve and volley approach to a lawsuit involves leaking the dispute to the press to force a compromise.

 a. True b. False

 54. Demurrer refers to no cause of action exists.

a. True b. False

55. There is an automatic right to appeal to the U.S. Supreme Court.

 a. True b. False

56. A person has the right to a jury trial in the U.S. District Court.

a. True b. False

57. A taxpayer has the right to a jury trial at the U.S. Tax Court.

 a. True b. False

58. Much of the work of a forensic accountant occurs in the discovery stage.

a. True b. False

 59. Evidence of guilt or innocence beyond a reasonable doubt is the criterion for deciding civil cases.

a. True b. False

60. A complex Daubert challenge may require multiple-day hearings.

a. True b. False

61. Frye challenges are used in the U.S. District Court.

a. True b. False

62. A motion of limine would be used to reject an expert witness.

a. True b. False

 63. There is no difference in using a Daubert challenge for admissibility versus weight.

 a. True b. False

 64. An expert witness report is not required in the U.S. District Court.

 a. True b. False

 65. Larry Stewart, the son of Martha Stewart, was convicted of backdating her stock holding records.

a. True b. False