Page 41 - Family Law Services
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Testimony, whether written or oral, is the ultimate means of presenting the CPA’s findings. Testimony
will generally be given to present and defend the conclusions reached in the CPA’s analyses. The CPA
will have to be prepared to discuss the scope of the assignments, documents reviewed, methodologies
employed, assumptions made, as well as conclusions reached.
The task of preparing the previously referenced analyses can be very time consuming and expensive. By
working closely and communicating frequently with counsel, the CPA will be better able to target his or
her analysis and provide counsel with the information required to settle or litigate the marital dissolution
in a timely and cost-effective manner.
© 2020 Association of International Certified Professional Accountants 39
