Page 62 - Expert Witness

Appendix C: Deposition and Trial Testimony Tips

Testimony is evidence that a competent witness under oath or affirmation gives at trial or in an affidavit
or deposition. The following list of tips will assist the expert witness in testifying at deposition or trial.
For additional tips, please consult the Quick Reference Guide to Deposition and Trial Preparation and
Testimony published by the AICPA’s Forensic and Valuation Services Section.

I. Deposition Testimony

A. Administrative Issues

1. Know where and when the deposition is going to be held well in advance of the date.

2. Know who is paying for the deposition.

3. Review subpoenas and determine if compliance is possible. If compliance is not possible,
you may need to consult your own counsel.

4. Update your curriculum vitae (CV).

5. Preparation meeting with attorney — ask the following:

a. Who will be present at the deposition?

b. Will the deposition be videotaped?

c. How long the deposition is like to last?

d. What, if anything, should be brought to the deposition?

e. What time should you arrive at the deposition?

6. Dress professionally.

B. Preparations Issues

1. If you are to bring your files, organize them for easy reference.

2. Know key dates for engagement, such as date you were first contacted (by whom and
how), date you were hired, and last date you worked on the engagement.

3. Review applicable AICPA professional standards and non-authoritative publications.

4. Review your report and supporting documents — know where your strengths and weak-
nesses lie.

5. Review opposing experts report, especially if you have been hired to provide rebuttal tes-
timony at trial.

6. Review legal issues in the case.

C. Questions Likely to Be Asked During Deposition

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