Exercise 8-8
The knowledge, skills, training, experience, and education that accountants are expected to have in performing litigation services are the same that they must have and use when performing other professional services. And they must satisfy the standards established by the court controlling the litigation.

Exercise 8-9
. The standards that apply to accountants that perform litigation services are: professional competence, Independence, Objectivity and integrity, confidential client information, and conflict of interest.

Exercise 8-11
The written agreement should cover the following:
The name of the attorney’s client, the litigant’s names and place for the legal proceeding, the nature of the litigation services to be performed, whether the practitioner will be asked to testify as an expert witness, what restrictions will be imposed on use and disclosure of the practitioner’s work, whether the practitioner has any conflict of interest with the litigants, whether the practitioner’s work will be protected by the attorney work product privilege, Circumstances under which the practitioner may terminate his or her engagement, and fee.

Exercise 8-13
To qualify as an expert witness, needs to have specialized training or experience, so they can testify in court to help the judge or jurors understand complicated and technical subjects. They also rely on inadmissible facts or data if the expert witness is of a type reasonably relied upon by experts in the particular field in forming opinions upon the subjects. A forensic accountant that wants to be expert witness needs to have extensive, focused experience with the facts and events in dispute. Also have maturity that are established and experienced in their career. Also needs to be active and current in their field, and very good teachers.
Exercise 8-26
The accountant can not state an opinion on the law in the report. Because if they do may result in an exclusion of the report and testimony from the trial.

Exercise 9-24
The best evidence rules is the same as the original writing rule and it is to prove the contents of a writing, recording, pro picture, the original writing, recording usually must be presented. It required that the original documents be produced, rather than secondary evidence, including oral testimony.

Exercise 9-25
Demonstrative evidence is an item that illustrates testimony but has not probative value in itself as an example a chart, diagram, picture, video or model. The demonstrative evidence can be brought to court if it’s relevant. If the judge thinks it can help to assist the fact faster, then it will be admitted to court. As long as it is not designed to appeal to the jury’s passion or prejudicial, will be presented into court. Also if is not distorting or it is not confusing then it is good to go for court.

Exercise 9-26
Some special rules for criminal cases are more complicated than civil cases because the government is a party and the individual’ liberty is at stake. The evidence had been modified to take into account individual special constitutional rights with respects to criminal matters. Some amendments are like the fourth, protects the individual against individuals against unreasonable searches and seizure. The fifth protects defendants against self incrimination. The sixth, gives defendants the right to confront witnesses against them.