A significant number of marriages in the United States end in divorce. Accordingly, more and more CPAs are being requested by their clients and by matrimonial attorneys to assist with their divorce cases. This Guide provides useful guidance on the CPA's role in a wide range of divorce-related areas, such as alimony and child support discussions, marital property negotiations, forensic examination services, valuations of closely held businesses and professional practices, tax planning and compliance work, and expert witness issues. The Guide introduces a logical, step-by-step engagement approach to providing divorce services (including examples and case studies illustrating how the practical guidance can be applied to "real-life" engagements) and contains easy-to-use practice aids that have been specifically designed to increase the effectiveness and efficiency of each divorce-related services engagement. The Guide has been updated for the 2004 tax legislation.