Testifying

Follow the links on the left to the various investigation topics pages

Cross-Examining a Financial Expert

JUNE 2007: The trial’s going well, and you’ve arrived at a crucial point in the case: the cross-examination of the opposing financial expert. For many attorneys, this can be a watershed moment: how well you are able to cross-examine this expert, and convey the appropriate message to the jury or judge, can significantly impact the damages sought. (Read more...)

2006

On the Spot: Testifying in Court for Law Enforcement Officers

OCTOBER 2006: Many law enforcement officers cite testifying in court as one of the most stressful aspects of their job, perceiving it as an adversarial system where defense attorneys may skewer them during aggressive cross-examination. While many patrol officers will testify only a few times in their careers, for others, such as traffic cops and criminal investigators, court testimony constitutes a regular part of their work routine. As witnesses, law enforcement officers must ensure that the facts they present communicate the complete story and that their delivery of those facts makes their testimony clear and credible.

A fact witness has personal knowledge of events pertaining to a case and can only testify to things he personally has observed (e.g., “Fred told me he was mad at his boss.” “I saw Fred reach for something in his glove compartment.”).² He may not offer opinions (e.g., “Based on Fred’s behavioral profile and history of violence, he is likely to seek revenge for even small slights.”), such as those expected from an expert witness retained either by the prosecution or defense or appointed by the court to make statements about aspects of the case. Experts only offer opinions that may assist the judge or jury in understanding specialized technical knowledge that, otherwise, would be beyond their expertise (e.g., typically, the role of credentialed specialists in forensic-related fields, such as a medical examiner, crime lab expert, firearms specialist, or forensic psychologist). Although experts usually are allowed more leeway in testimony than fact witnesses, the court carefully evaluates the content of their testimony for admissibility (Read more...)

Expert testimony for non-accountants

SEPTEMBER 2006: Testifying is the pinnacle of an expert witness’s work in a case. It may well be the most important part of the expert’s work, as the assistance of a competent financial expert is the key to cases involving economic damages and other financial calculations. (Read more...)

Making the most of an expert witness

More than ever, competent and dynamic expert witnesses are critical to winning legal cases. Even if a case doesn’t go to trial, a credible expert can be the key to settling the case for your client.

I believe that an expert witness has the opportunity to make or break a case. We all know that there are few chances to fix a bad opinion when you go to court. There is one chance to express the correct opinion and support it fully. A faulty opinion, or one with little reliable support, can doom a case. (Read more...)

2005

2004

NOVEMBER 2004: On 19 November 2004, the Forensic Accounting Special Interest Group (FASIG) of the Institute of Chartered Accountants in Australia and the International Institute of Forensic Studies brought together more than 30 lawyers, judges, accountants and other interested parties to discuss issues surrounding expert evidence. (Read more...)

So You Want to Be an Expert Witness

OCTOBER 2004: Being able to deal with the unexpected is a key part of performing well as an expert witness and a challenge that some CPAs find exhilarating. Increasingly, forensic accountants are being called as expert witnesses to help sort out the labyrinthine financial aspects of litigation involving complex issues and large sums of money.

In open court these advisers submit to scrutiny from a judge, the jury, attorneys, court personnel and trial spectators. CPAs who keep their cool and convey concise, cogent information—whether in depositions or under an opposing attorney’s attempts to discredit their testimonies—can have a pivotal impact on a conflict’s resolution as well as the satisfaction of helping a client win (see “Basic Legal Concepts”). Here are some suggestions on how to increase your positive impact on behalf of your client. (Read more...)

Testifying in the Theater of the Courtroom

SEPTEMBER 2004: When the judge read the jury’s verdict, the courtroom was stunned. How could this be? It seemed like a simple, open-and-shut case. Later, reporters questioned the jurors who spoke of factors that never occurred to the investigating officers, such as a witness who acted nervous, a police officer who seemed arrogant, and the possibility that evidence had been mishandled. Similar cases now abound, incongruous at first until normally insignificant behaviors prove otherwise.

The theater of the courtroom has changed in the last 20 years. As many trial consultants have found, the performance of the actors (law enforcement officers, lawyers, and witnesses) in the courtroom impacts the outcome of cases. How people testify and how others perceive them are as important as their testimony. If these actors fail to communicate properly or the jury does not believe them, then all of the effort put into investigating the case will prove pointless. Instead, pretrial work must be presented properly in court; jurors must understand witnesses; testimonies must be competent and reliable; and everyone must present the truth. Often, however, law enforcement officers do not see themselves as actors in this drama. (Read more...)

2003

Getting it right

Failing to brief an expert correctly can mean red faces on the appointing side. Catherine Rawlin of forensic accountants and consultants RGL steps out of the witness box to give some advice. (Read more...)

2002

How to successfully testify at your deposition

JANUARY 2002: The legal system is inherently adversarial. There are winners and losers in every case, and as risk management professionals become more involved as witnesses or even parties in civil lawsuits, their role in depositions is vital.

Great deposition testimony for one party is often very bad news for another. Therefore, while the deposing attorney may have liked your testimony and will keep his or her promise not to bring your company into the present lawsuit, there may be some other unhappy party who now wants to sue you.

The following guidelines are intended to assist you in more effectively rendering deposition testimony and limiting your exposure to potential lawsuits. (Read more...)

2001

An Expert Witness Can Make or Break a Case

AUGUST 2001: Because most commercial disputes involve an accounting issue—such as valuation of a business for a change in ownership, amortization of intangible assets, calculating earnings to define a business’s net profits—CPAs often are hired by plaintiff and defense lawyers to provide expert testimony as litigation support consultants.

The CPA expert witness can play a variety of roles in business valuation cases—from performing simple damage calculations to orchestrating complex research and analysis and creating case strategies. To do this, the CPA expert witness must choose an approach in the pretrial planning phase that will help him or her develop and integrate facts and legal theories presented later in the trial testimony. CPAs may find using a visual framework helps them in the preparation stage and as a tool on the witness stand. (Read more...)

Prior 2000

Expert witness procedures for accountants

Do's and don'ts for success in the the courtroom

MARCH 1999: Accountants are often called upon to provide litigation support and dispute resolution services. For example, these services might be rendered with regard to valuation-related controversies such as gift, estate, income, and property reorganization matters; shareholder disputes; and breach of contract and other commercial damages cases. These services often involve expert witness testimony at either the administrative appeals or judicial level. Expert testimony could be either at a deposition, at a hearing, or at a trial. (Read more...)

Testifying 101

1999: Public speaking is often reported to be one of the most stressful experiences people find themselves required to face. Testifying could aptly be described as public speaking under pressure.

The ability to testify effectively is one of the most valuable skills an investigator can possess. There are very few aspects of the private investigator's professional life that evoke the visceral response that accompanies being called to testify; perhaps no other aspect of job performance is as revealing about the investigator's experience. It can be an intimidating experience for the neophyte and I have known many veteran investigators who anxiously dreaded the prospect.

Virtually everyone who has published material on this subject proffers opinions I disagree with, probably because so many of them simply regurgitate the mantra in everything previously written on the subject. For example, several sources advise that witnesses should confine their answers to "yes," "no," or "I don't recall." Although the whole world seems to preach that, it is abysmally poor advice. (Read more...)

1998: Don Stine, a CFE in Fort Lauderdale, Florida, remembers being asked a single question during cross-examination. Stine spends most of his time working with attorneys on civil fraud cases, as an associate and an expert witness. In one case, the defendant represented himself; his attorney had earlier withdrawn from the case, but the man took up his own defense. Stine presented the prosecution's case in detail-showing how cash from delivery routes was systematically replaced with checks, and the thief pocketed the money. The deficit was hidden with an accounts receivable lapping scheme. Only one person in the office, Stine told the prosecutor, had access to all of the necessary instruments to commit the fraud-the company controller, Stephan Winkler. Mr. Winkler's one question to Stine on cross-examination—"Do you know who took the money?" (Read more...)