In 2018, appraisers had the lowest exclusion rate (38%) among all types of financial experts facing a Daubert challenge, reveals the PwC survey, “Daubert Challenges to Financial Experts.” The annual study analyzes challenges to financial expert witnesses under the Daubert standards from 2000 to 2018, the years following the U.S. Supreme Court’s Kumho Tire decision, which expanded Daubert’s reach to financial expert witnesses. Overall, there were 213 challenges against financial expert witnesses in 2018, with 91 challenges (43%) resulting in partial or full exclusion of the expert. Economists and accountants are the most frequently challenged financial expert witnesses, with economists being the least likely to survive a challenge, the study says.