Liability evidence.

This involves the forensic accountant providing evidence on the professional services of other professional services of other professional accountants with a view of determining whether there has been a professional negligence or not. It requires the forensic accountant to analyze the professional duties and assesses whether there has been a breach of such duties. This may involve giving evidence in cases in which the professional conduct of colleagues is being questioned. The aspect of forensic accounting role that sometimes may find, be found unpleasant is in the area of professional negligence against accountants, particularly when an expert accountant is asked to act against another professional firm.