October/November 1998

Expert's Reports

Over the years, I have prepared many expert witness reports and reviewed the work of many other opposing experts. Along the way, I have had the opportunity to see what works and what does not work. With the success or failure of a lawsuit often in the balance, it is imperative that the accounting expert produce a thorough, compelling, and convincing report supporting the financial issues in a case. Attorneys may find the following checklist, which I have developed over the years, helpful in reviewing the reports of accounting expert witnesses:

Dos, Don'ts, and Other Thoughts


New Continuing Education Course: Divorce - Separate vs. Marital Property - The CPA's Role in Asset Tracing

On December 8th, I will be teaching this new course in Denver, sponsored by The Colorado Society of CPAs. The course is designed for accountant expert witnesses who are called upon to produce an asset tracing to establish or refute the existence of separate property in a Colorado marital dissolution. Attending CPAs will learn how to properly prepare an asset tracing in accordance with Colorado Statutes and case law using generally accepted accounting methodologies and techniques. The course is based on my book, Accounting Guide to Asset Tracing.


  • Valuation Report Critiques
  • Business Valuations
  • Financial Litigation Support
  • Expert Witness Services
  • Mediation of Financial Disputes
  • Arbitration of Financial Disputes
  • Buy/Sell Formulas
  • Court Appointed Special Master
  • Court Appointed Receiver
  • Economic Loss Analysis
  • Gift & Estate Valuations
  • Financial Issues in Divorce