Litigation Services may lead to a CPA being designated as an Expert Witness in the dispute resolution proceeding. A typical engagement may include planning, interviews, reviewing relevant legal environment, discovery, and reporting. In this case, the CPA’s report may be subject to discovery by the opposing party. The forensic accountant discusses with Counsel the need for the writing, the format, style, content, and timing of the submission. Issues in Expert testimony engagements are subject to change during the engagement and being able to adapt to these changes is important.