As the forensic accountant serving as the expert witness, he or she must demonstrate
professional care, objectivity, and integrity. The AICPA outlines the importance of these while
working any engagement. To provide professional care, the accountant must be able to
provide quality services (AICPA). In preparation for court, they must gain the proper knowledge
of zoning and architectural development regulations and obtain the necessary training and/or
education to be able speak on the topic accurately and freely. Professional care also looks like
setting fees for the arrangement, as well as offering additional services outside of serving as
the expert witness (AICPA).
b b b Objectivity can often be paired with independence in accounting. Objectivity allows
the forensic accountant to remain impartial, intellectually honest, and free of conflict of
interest (AICPA). If he or she is biased to one side or the other, the attestation services can be
heavily affected. For example, in this case the forensic accountant serving as the expert
witness would not be working with objectivity if they had a personal relationship with the
architect because this may sway the way they present their testimony or cause them to
neglect essential information while testifying in court. Working an engagement without
objectivity is a violation on the AICPA’s Code of Professional Conduct.
b b b Lastly, integrity is an important trait to have in all walks of life, however in this case
it is a requirement. Integrity requires honesty under any and all circumstances. Integrity is
measured in terms of what is right and just (AICPA). This means that in the event that there
are no specific rules and laws set in place for the scenario the accountant is in, he or she must
then turn to the concept of ethics to come to a final judgment. If the accountant does not do
so in this case, it can lead to an unfair ruling of the case.
AICPA. (2013, June 1). Code of Professional Conduct an Bylaws
