American Accounting Association


CPE Session 24

So You Wish to Be an Expert Witness

Presented By:

D. Larry Crumbley, Louisiana State University

Description: This workshop enables professors to add value to their outside activities through an understanding of the litigation needs of lawyers. Litigation services is generally in the top three niches in accounting. The course begins with an introduction to the Federal Rules of Evidence. There will be a survey of the general concepts of judicial procedure and evidence applicable to forensic accounting and coverage will compare civil procedure to administrative proceedings, alternative dispute resolution, professional responsibility and ethics, admissibility of expert opinions, and potential liability of the forensic accountant. The importance of expert reports writing procedures, the expert report requirements and expert report preparation will be outlined. The challenges to expert testimony and dealing with “Daubert and Frye Motions” are discussed.

Field of Study: Specialized Knowledge and Applications
Program Level: Basic
Method of Delivery: Group — Live

Intended Audience: Faculty and practitioners who are beginners and/ or have limited exposure to the courtroom will benefit. A person teaching tax research, fraud examination, forensic accounting, or fraud auditing could benefit from this seminar.

Format/Structure: The workshop, in general, is given in an interactive lecture format.

Learning Objective: At the end of the course, participants should be able to: 1.Describe five general concepts of judicial procedure and evidence applicable to forensic accounting. 2.Compare civil proceedings to criminal proceedings and administrative proceedings. 3.Analyze professional responsibility and ethics. 4.Describe expert evidence admissibility. 5.Relate the potential liability of the forensic accountant. 6.Outline expert report writing procedures. 7.Discuss the challenges to expert testimony and how to deal with Daubert issues. 8.Describe ways in which expert witnesses can increase their effectiveness both in and out of the courtroom. 9.Incorporate a mock trial in their forensic accounting or fraud examination course.

Prerequisites: None.

Advanced Preparation Required: None.


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