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Live Webcast Replay

2024 I want the TRUTH: Preparing to be an Expert Witness


Total Credits: 2 including 1 Accounting - Technical, 1 Auditing- Technical

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Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Industry |  Yellow Book
Faculty:
David L. Cotton, CPA, CFE, CGFM
Course Levels:
Basic
Duration:
2 Hours
License:
Product Setting: Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

Many practitioners dealing with government and not-for-profit issues are asked to serve as expert witnesses in courts of law or other adjudicatory venues.  This session will discuss key issues you need to know when you are asked to serve in this capacity, including:

  • Applicable standards and other engagement acceptance considerations.
  • Preparation requirements and techniques.
  • Dos and don'ts of testifying.
  • Avoiding commons traps and tricks designed to undermine your effectiveness.

The session will conclude with a “mock cross-examination” with participants serving as the jury to identify what our witness does right and what he does wrong.

Basic Course Information

Learning Objectives
  • Why testifying as an expert is challenging, but rewarding
  • Standards and rules
  • Types of experts
  • How to prepare to testify
  • Reporting rules
  • Do's and don'ts of testifying
  • Common traps and tricks and how to handle them

Major Subjects
  • Rules of civil and criminal procedure
  • Applicable standards
  • Testifying basics
  • Cross-examination techniques

Course Materials

Faculty

David L. Cotton, CPA, CFE, CGFM's Profile

David L. Cotton, CPA, CFE, CGFM Related Seminars and Products


Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accoun­tants, headquartered in Alexan­dria, Virginia.  The firm was founded in 1981 and has a practice concentration in assist­ing Federal and State government agencies, inspectors general, and government grantees and contractors with a variety of govern­ment program-related assurance and advisory services.  Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer­ous other Federal and State organizations, programs, activities, and functions. 

Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, U.S. Navy, U.S. Marine Corps, U.S. Transportation Command, U.S. House of Representatives, U.S. Capitol Police, U.S. Small Business Administration, U.S. Bureau of Prisons, Millennium Challenge Corporation, U.S. Marshals Service, and Bureau of Alcohol, Tobacco, Firearms and Explosives.  Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems.

Dave received a BS in me­chanical engineering (1971) and an MBA in management science and labor rela­tions (1972) from Lehigh University in Bethle­hem, PA.  He also pursued gradu­ate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978).  He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009.  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov­ernmental Accounting and Auditing Com­mit­tee and the Government Technical Standards Subcom­mittee of the AICPA Profes­sional Ethics Execu­tive Commit­tee.  Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. 

Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services, Professional Ethics, Quality Review, and Governmental Accounting and Auditing Committees.  He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter and currently serves on the AGA Professional Ethics Board.  He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners (ACFE).

Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. 

Dave has spoken frequently on cost accounting, professional ethics, and auditor fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit.  He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). 

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination …  based on their contributions to the ACFE, to the profession, and to the community”); AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”); and AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”).


Dates

Tue, Mar 12, 2024 - 03:00pm to 04:47pm EDT
Thu, Mar 28, 2024 - 09:00am to 10:47am EDT
Mon, Apr 08, 2024 - 12:00pm to 01:47pm EDT
Thu, Apr 18, 2024 - 03:00pm to 04:47pm EDT
Sat, May 11, 2024 - 09:00am to 10:47am EDT
Thu, May 16, 2024 - 12:00pm to 01:47pm EDT
Thu, May 30, 2024 - 03:00pm to 04:47pm EDT
Tue, Jun 04, 2024 - 07:00pm to 08:47pm EDT
Sat, Jun 15, 2024 - 12:00pm to 01:47pm EDT
Thu, Jun 27, 2024 - 03:00pm to 04:47pm EDT
Wed, Jul 03, 2024 - 09:00am to 10:47am EDT
Tue, Jul 23, 2024 - 07:00pm to 08:47pm EDT
Fri, Aug 02, 2024 - 03:00pm to 04:47pm EDT
Wed, Aug 14, 2024 - 09:00am to 10:47am EDT
Wed, Aug 21, 2024 - 12:00pm to 01:47pm EDT
Wed, Sep 11, 2024 - 03:00pm to 04:47pm EDT
Mon, Sep 30, 2024 - 09:00am to 10:47am EDT
Thu, Oct 03, 2024 - 12:00pm to 01:47pm EDT
Tue, Oct 22, 2024 - 03:00pm to 04:47pm EDT
Tue, Nov 05, 2024 - 07:00pm to 08:47pm EST
Sat, Nov 23, 2024 - 12:00pm to 01:47pm EST
Tue, Nov 26, 2024 - 03:00pm to 04:47pm EST
Thu, Dec 05, 2024 - 09:00am to 10:47am EST
Sat, Dec 21, 2024 - 12:00pm to 01:47pm EST
Mon, Dec 23, 2024 - 03:00pm to 04:47pm EST
Fri, Jan 10, 2025 - 09:00am to 10:47am EST
Tue, Jan 21, 2025 - 12:00pm to 01:47pm EST
Thu, Feb 06, 2025 - 03:00pm to 04:47pm EST
Mon, Feb 17, 2025 - 09:00am to 10:47am EST
Tue, Mar 04, 2025 - 07:00pm to 08:47pm EST
Sat, Mar 15, 2025 - 03:00pm to 04:47pm EDT
Wed, Mar 19, 2025 - 09:00am to 10:47am EDT
Wed, Apr 09, 2025 - 12:00pm to 01:47pm EDT
Fri, Apr 25, 2025 - 03:00pm to 04:47pm EDT
Tue, May 06, 2025 - 09:00am to 10:47am EDT
Fri, May 23, 2025 - 12:00pm to 01:47pm EDT
Thu, Jun 05, 2025 - 07:00pm to 08:47pm EDT
Sat, Jun 14, 2025 - 09:00am to 10:47am EDT
Fri, Jun 27, 2025 - 12:00pm to 01:47pm EDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation  None
Designed For

Accountants and Auditors at all levels

 


Original Recording Date 12/18/2023
Yellow Book Yes
Course Developer David L. Cotton, CPA, CFE, CGFM
Date Added to Catalog 12/5/2023

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


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