Federal Rules of Civil Procedure 26(a)(2) requires expert witnesses to prepare eports and provide them to the opposing parties. An expert witness report at a minimum should be able to do the following: a. list the standards or test methods used by the opposing expert b. Identify the reason for the report and provide the matter to be explored by the report C. state any conclusions the witness may have reached based on the observations and information d. a,b, and c e. b and c