The panel shall have the right and duty to request and procure all necessary information. The panel may consult with public accounting authorities, provided the names of such authorities are submitted to the parties with a synopsis of their opinions and provided further that the parties may then obtain their testimony by deposition. The panel may examine reports of such other certified public accountants as are necessary to fully inform itself regarding the issue to be decided. Both parties shall have full access to any material submitted to the panel.
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