American Institute of Certified Public Accountants (AICPA)

• ET Section 100-1 – Conceptual Framework for AICPA Independence Standards
• ET Section 101 – Independence / Rule 101
• ET Section 101.05 / Rule 101-3 – Independence During the Performance of Nonattest Services
• ET Section 101.06 / Rule 101-6 – The Effect of Actual or Threatened Litigation on Independence
• AICPA Certified in Financial Forensics (CFF) Credential Overview

National Association of Certified Valuation Analysts (NACVA)

• NACVA Professional Standards (Effective January1, 2008)
• NACVA General and Ethical Standards
• NACVA Business Valuation Development Standards
• NACVA Business Valuation Reporting Standards
• International Glossary of Business Valuation Terms

American Society of Appraisers (ASA)

• ASA Professional Standards
• ASA Code of Ethics
• ASA Business Valuation Standards

Forensic Expert Witness Association (FEWA)

• FEWA Code of Ethics
• FEWA Member Directory

Internal Revenue Service (IRS)

• Revenue Ruling 59-60
• Business Valuation Guidelines

Securities and Exchange Commission

• Sarbanes-Oxley Act of 2002
• Independence Rules Under the Sarbanes-Oxley Act Sec. 103

California Business and Professions Code

• Division 3: Chapter 1 – Professions and Vocations Generally: Accountants
• Article 1.5: Continuing Education (Section 5026 – 5029)
• Article 3.5: Standards of Professional Conduct (Section 5060 – 5063)
• Article 5.5: Audit Documentation (Section 5097 – 5098)

Federal Rules of Civil Procedure

• Rule 26. Duty to Disclose; General Provisions Governing Discovery
• Rule 702. Testimony by Expert Witnesses
• Rule 703. Bases of an Expert’s Opinion Testimony

California Code of Civil Procedure

• Table of Contents
• Chapter 18: Simultaneous Exchange of Expert Witness Information