There's no question that since 1992, when CPA Ralph Summerford opened Summerford Accountancy PC, in Birmingham, Ala., he's seen an evolution in the litigation support niche that most forensic accountants build their reputations on."When I started doing this work, I did it because I liked it and it was fun," Summerford said. "It wasn't cool back then. No one knew what the heck a forensic accountant did. Now, with all the publicity brought on by scandals, the awareness of the work has really been raised. I think judges appreciate and respect what an expert witness can bring to the table now more than ever."

In the face of legal changes in the courtroom and splashy accounting frauds, Summerford said that the basics of a good litigation support practice have remained the same.

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