Reporting and Testifying in Fraud Investigations
Co-Sponsored by the National Association of Certified Valuators and Analysts®
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Program Description |
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How You Will Benefit |
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The final stage of any fraud investigation is often the most consequential: communicating findings clearly, accurately, and in a way that stands up to scrutiny. Whether the investigation leads to internal disciplinary action, insurance recovery, civil litigation, regulatory inquiry, or criminal prosecution, the credibility of the investigative process ultimately depends on how results are documented, explained, and defended.
This course addresses how to prepare written investigative reports, how to structure and support expert opinions, how to handle documentation and supporting exhibits, and how to prepare for depositions, court proceedings, and testimony. Participants learn to communicate investigative findings in language that can be understood by attorneys, judges, jurors, regulators, organizational leaders, and other non-accounting audiences, without sacrificing technical accuracy.
Participants learn how Federal Rule of Civil Procedure 26(a)(1) governs expert reporting requirements, including the obligation to disclose opinions, supporting evidence, prior testimony history, and compensation arrangements. The course emphasizes clarity, neutrality, and transparency, because these qualities are essential to establishing credibility and avoiding challenges to admissibility. Participants also explore the ethical and professional responsibilities associated with reporting. This includes how to address unfavorable or contradicting evidence, how to handle requests from clients or attorneys to modify conclusions, and how to follow proper procedures when errors are discovered after a report has been issued.
By the conclusion of this course, participants will understand how to present findings with confidence, support their conclusions with evidence and methodology, and communicate in a professional and credible manner; whether addressing board members, regulators, attorneys, or a courtroom audience.
How You Will Benefit
After completing this course, attendees will be able to:
- Distinguish appropriate report formats for various fraud investigation contexts
- Analyze how Federal Rule of Civil Procedure 26 influences expert reporting requirements
- Explain the importance of neutrality and clarity when presenting investigative findings
- Determine when and how to use visual exhibits to clarify key evidence
- Recognize ethical considerations when handling unfavorable or conflicting evidence
- Select appropriate approaches when correcting errors discovered after report issuance
- Evaluate assumptions, methodology, and conclusions of opposing experts reports
- Differentiate the roles and expectations of experts during deposition versus trial testimony
- Summarize how the Daubert standard influences the admissibility of expert testimony
- Interpret strategies opposing counsel may use during cross-examination and how to respond effectively
- Identify professional documentation and retention practices to support testimony and legal compliance
This part of the Conducting Fraud Investigations course.
To register, select the date you would like to attend and click the "Register Online" button for our online event registration. Contact Member/Client Services at (800) 677-2009 for questions or registration assistance.
| Virtual Course Schedule |
Early Registration Discounts and Deadlines |
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| Dates | Time | 10% | |||
| February 6, 2026 | 1:00–4:00 p.m. (ET) |
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1/31/2026 | ||
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For additional NASBA sponsorship information, including refund, complaint, and/or program cancelation policies, click here.
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