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Thursday, April 13, 2023 Live Webcast

I want the TRUTH: Preparing to be an Expert Witness (X4-4574345)

12:00 PM - 1:32 PM EDT

Vendor Platform

1.5 CPE Credits in AA


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:
• Standards and other engagement acceptance considerations
• Preparation techniques
• Do’s 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.


Intermediate to senior accountants and auditors


  • 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't's of testifying
  • Common traps and tricks and how to handle them 


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




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


David Cotton

David L. Cotton, CPA, CFE, CGFM


Cotton & Company

David L. Cotton, CPA, CFE, CGFM is chairman of Cotton & Company LLP, Certified Public Accountants, headquartered in Alexandria, Virginia. 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 agencies and programs. 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).

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 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. 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”).


$59.00 - Member

$79.00 - Nonmember

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