Quad City Bank & Trust v. Jim Kircher & Associates, P.C.

WIGGINS, Justice.

A bank attempted to prove an accounting negligence claim by using an expert witness to testify regarding the accountant’s audit of a company. The district court refused to allow the expert to testify as to generally accepted Certified Public Accountant (CPA) auditing standards, whether the accountant breached those standards, and causation. The district court left open the question of whether the expert could testify as to the accountant’s work papers. At trial, the bank made an offer of proof as to the work papers, but did not move to introduce them, so the court never ruled…