Page 21 - Family Law Services

Cross-Examination

Cross-examination is in sharp contrast to direct examination. The opposing counsel’s goal in cross-
examination is to show inconsistencies, incorrect assumptions, biases, and unreliable methodologies
used in developing the CPA expert’s opinions.

To accomplish this objective, the opposing counsel may endeavor to challenge the expert’s credibility
by asking questions regarding the appropriateness of the CPA’s credentials. Opposing counsel may also
dispute the procedures and methods the CPA used to arrive at his or her conclusion. Any errors in calcu-
lations may be pointed out to the court and used as a basis to discredit those mathematical calculations,
as well as other work performed by the expert. Any inconsistencies between deposition testimony and
trial testimony may be used to contest the CPA’s credibility.

Cross-examinations cannot be planned. Knowing this, the CPA expert can try to prevent a damaging
cross-examination by maintaining composure and being prepared for questions that address weaknesses,
if any, in the documentation and theories supporting his or her opinions. The attorney can assist with
preparing the CPA for cross-examination.

Another common technique used by many opposing attorneys is to present a hypothetical set of facts re-
lated to the expert’s opinion and ask the expert to answer questions based on those hypothetical facts.
The CPA can preface his or her answers as hypothetical answers to remind the court or jury of that fact.
In those instances in which an answer requires a qualification, the expert may wish to state the qualifica-
tion prior to answering the question. Typically, it is not in the CPA’s best interest to argue with the
cross-examiner. The court expects the CPA expert to be objective, unbiased, and professional.

During cross examination, opposing counsel may address previous positions taken by the expert and his
or her perceived inconsistency with the current case.

If pertinent points made during cross-examination need to be clarified for the court, these points can al-
ways be addressed by the CPA’s attorney on redirect examination as a means to rehabilitate the expert’s
testimony.

Other Roles

Neutral Roles

As previously stated, CPAs have the knowledge, experience, and expertise to provide independent, ob-
jective assistance when settling family law disputes. When complying with the general standards of pro-
fessional competence in the AICPA Code of Professional Conduct, the CPA must be aware of local
rules that may apply to the services the CPA provides as a neutral party. fn 3

In order to avoid a formal litigation proceeding, interim court decisions, arbitration, settlement facilita-
tion, mediation, and collaboration can resolve disputes. These approaches are often referred to as alter-

fn 3 Effective for engagements accepted on or after January 1, 2020, AICPA members (or AICPA member firms) providing
forensic services must comply with SSFS No. 1.

© 2020 Association of International Certified Professional Accountants 19