Leadership and service: a history of pioneering CPAs forging a niche.

AuthorIsrael, Theodore D.
PositionCalCPA Forensic Services Section

Professional organizations provide their members with the tools necessary to succeed and a framework for conduct that earns the public's trust and respect. CalCPA is such an organization. Most members are aware of CalCPA's leadership on behalf of tax and attest practitioners and benefit from the excellent education programs offered by the CalCPA Education Foundation.

But this is the story of group of pioneering CPAs that gave form and structure to a nascent practice area in the early 1980s, as well as served as an example to state CPA societies across the United States.

A Look Back

The initial meeting of CalCPA's Litigation Support Committee was held Dec. 22, 1983. The AICPA had been contacted about the prospect of a national committee or task force, but didn't feel a new body was necessary as the AICPA Management Consulting Committee addressed any needs.

Californians thought differently. Then-outgoing CalCPA Chair Tom Rimerman called the meeting, in part, "to explore if CalCPA could play a role in improving the practice of litigation support sendees by CPAs." Rimerman became the first chair of the Litigation Support Services Committee, which was made up of identified practice leaders in the area of litigation support from within CalCPA.

The committee early on addressed the:

* Applicability and adequacy of existing practice standards to litigation services;

* Adequacy of rules of conduct related to independence in a litigation consultant's need to avoid conflicts of interest;

* CPA's need for objectivity versus the advocacy inherent in some litigation services;

* Possible need for specialized training and accreditation;

* Desirability for quality and consistency of services among practitioners;

* Creation of practice aids;

* Appropriate avenue for disseminating technical education and training; and

* To encourage the development of a Litigation Consulting Services Committee within AICPA.

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Litigation services technical materials were scarce then. AICPA practice guidance was relatively nonexistent, and it was uncertain when any would be forthcoming. Litigation services best practices were developed ad hoc. As Rimerman says:

"An attorney I had done tax and other work for, called me and asked me if I would work on a divorce case with him. My response was, 'I don't know anything about divorce or litigation work.' His response was 'I will teach you and you will get paid.'"

It's a charming story, but the committee knew...

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