There’s often a perception that financial expert witnesses are biased in favor of their clients’ financial interests. 在现实中, credentialed professionals must adhere to various ethical st和ards that require them to be independent 和 objective when serving as an expert witness in a 诉讼 事.

但有时专家并没有得到所有相关的信息, or they may hear only their client’s interpretation of financial results, 哪些因素会扭曲他们的结论. 当这种情况发生时, the parties’ experts are likely to reach widely divergent conclusions that often must be settled in court.

Wouldn’t it be more effective if the parties could openly share information — 和 expert witness fees? When disputing parties can set aside their differences 和 stipulate to certain key facts at the onset of their discussions, 条件可能适合联合专家的使用. In some cases, a judge may even require that the parties jointly retain one expert.


使用联合专家最明显的好处是降低成本, 更短的解决时间和提高可信度. 双方分摊一位专家的费用, 和 the company’s operations are only observed (和 interrupted) by one set of prying eyes, 不是两个. 另外, 联合专家往往更有说服力, because judges 和 juries perceive jointly-retained experts to be less biased than experts that are hired by one side.

A less obvious benefit is that joint appraisers can rebuild trust between injured parties, 如果他们计划在未来再次互动,哪些是有益的. 例如, estranged spouses may need to co-parent children after settling their divorce. Or siblings may need to care for elderly parents after the family business files for bankruptcy. The use of a joint appraiser may be a small step toward future collaboration.


Effective joint expert projects start with a detailed engagement letter that stipulates certain key facts from the get-go. 例如, 评估离婚的商业利益时, the parties might prescribe specific valuation discounts for lack of control 和 marketability — or identify adjustments the expert should make for discretionary spending, 非营业性资产, 或有资产和负债.

Experienced financial experts know the customary points of contention for a particular type of case — be it a shareholder dispute, divorce or buyout — 和 can help the parties work through these problem areas in advance.

Because both sides typically share the expense of hiring a joint expert, they should agree on the scope of the engagement 和 the reporting format. 例如, 专家是否会使用管理层的财务报表预测, 或者专家会创造一个独立的预测? Does a valuation assignment include forensic accounting procedures to verify account balances? And should the expert’s conclusion be reported orally or in a formal written report?

A joint expert’s engagement letter also typically contains a provision that requires the controlling shareholder to give the expert unlimited access to the company’s financial records 和 answer all of the expert’s questions.


然而,联合专家并不适合所有人. 例如, they’re less common in cases that involve litigants of disparate size 和 access to information, 比如专利侵权索赔. 财力雄厚的大公司可能对成本不那么敏感, 因此, 不太可能同意使用联合专家.

Joint experts also tend to be less effective when the parties can’t overcome their distrust 和 animosity, 使用联合专家的先决条件. 当痛苦的诉讼当事人试图使用联合专家, 有一方可能会质疑专家的结论, especially minority shareholders who might resent the expert for spending more time with the controlling shareholder.

此外, 如果一个案子很可能在法庭上结束, the attorneys may decide to hire separate experts whose communications are protected under client-attorney privilege. All of the parties’ communications with a joint expert are generally discoverable.


协作离婚 is a growing trend that started in Minnesota during the 1990s. 今天, 对于离婚夫妇来说,这是一种越来越流行的降低成本的方式, 保持控制,尽量减少不好的感觉. 在合作离婚中,双方在合同中同意:

  • 公开诚实地分享信息,
  • 真诚地谈判,并且
  • 在法庭外解决分歧.

夫妻双方都雇佣自己的律师, but they agree to share neutral financial experts 和 mental health advisers, 谁是由社区基金支付的. The only court appearance in a collaborative divorce occurs when the judge approves the uncontested, 自愿和解协议.

协作离婚 不仅仅是小的夫妻财产. 一对夫妇越富有, the more they st和 to lose in lengthy courtroom battles 和 court-imposed settlements.


下次你找理财专家的时候, 考虑使用联合专家来节省时间和金钱. You know best whether the parties to a lawsuit can realistically set aside their differences 和 work together towards a fair, 客观的结论.

欲了解更多信息,请联系简·奥克斯曼·罗尼 网上联络表格.

委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区





By 简·奥克斯曼·罗尼 | 2023年10月4日

  For many people, getting better at budgeting is near the top of their to-do… 阅读更多›


By Judith Barnhard,注册会计师,CFP®,CDFA® | 2023年10月4日

  From high prices 和 interest rates to increased dem和, now is a particularly challenging… 阅读更多›

Unleashing the Future: The Power of Investing in Artificial Intelligence

By Judith Barnhard,注册会计师,CFP®,CDFA® | 2023年8月31日

在数字时代, the term “artificial intelligence” (AI) has transcended science fiction to become… 阅读更多›