Litigation-support report
Definition
A report addressed to a court and signed by a named expert, structured to comply with procedural rules of expert evidence such as US FRE 702, UK CPR Part 35, or equivalent. The expert is liable to be cross-examined on every statement in it.
Related terms
- Expert opinion
- A conclusion that requires the analyst's professional judgment, for example that a series of transactions was designed to circumvent internal controls. It...
- Factual finding
- A statement supported directly by identified source documents, such as a specific transaction recorded in a ledger, which the report can prove...
- Investigative report
- A report addressed to a client, board, or regulator, typically prepared under legal professional privilege. It may include recommendations, attorney work product,...
- Scope of work
- The defined boundary of the engagement: which entities, accounts, periods, and questions the expert examined. Anything outside the scope is not commented...
- Work-product doctrine
- A rule protecting materials prepared by or for an attorney in anticipation of litigation. It is broader than attorney-client privilege and covers...
Explained in
- The Forensic Accounting ReportA report addressed to a court and signed by a named expert, structured to comply with procedural rules of expert evidence such as US FRE 702, UK CPR Part 35, o...