Forensic accountants are frequently brought into litigated disputes to examine whether individuals in positions of trust, such as business partners, executives, or agents, have breached their fiduciary duties. While this article concerns legal issues, the author intends to express no legal conclusions and/or opinions. Forensic accountants should consult the counsel that engaged them. Introduction Forensic accountants are frequently brought into litigated disputes to examine whether individuals in positions of trust, such as business partners, executives, or agents, have breached their fiduciary duties. While this article concerns legal issues, the author intends to express no legal conclusions and/or opinions. Forensic accountants…