Page 65 - Expert Witness

3. Practice your direct testimony and anticipated cross-examination.

C. Trial Testimony Do’s and Don’ts

1. Do tell the truth.

2. Do be modest but respond confidently.

3. Do make eye contact and answer by speaking to the trier of fact or jury as appropriate.

4. Do sit forward in the witness chair.

5. Do maintain consistent voice level and inflection from direct to cross examination.

6. Do be patient and respectful in the heat of cross examination.

7. Do speak clearly and at a pace using words that lay people can understand.

8. Do not be argumentative or arrogant.

9. Do not speculate.

10. Do tell the truth.

11. Do not respond to questions you do not understand.

12. Do not anticipate the next question.

13. Do not answer compound questions with one answer — ask that the question be broken
down.

14. Do not guess or assume you understood the question.

15. Do not stray from your expertise.

16. Do not be nervous.

17. Do not slump — be careful with body language.

18. Do not use inappropriate language or humor.

© 2020 Association of International Certified Professional Accountants 63