Which statement is false? For forensic accounting engagements, the better practice is for the attorney to directly engage (retain) the forensic accountant instead of the underlying client. A forensic accountnt can be retained by either an external law firm or by a company's internal general counsel. Due to the ethical rules, a CPA working as an expert witness cannot work on contingency fee basis and should be paid in full before testifying. A CPA working as a consultant does not have to be disclosed to the opposing party in litigation. None of the above is false