This practice evolved as a natural growth area based on our successes in other practice focus areas. Expertise gained through a variety of audit and consulting experiences leads inevitably to requests to apply this expert knowledge in litigation and dispute resolution arenas.

For the CPA, there is no greater challenge than being asked to apply his or her technical knowledge in an adversarial proceeding where millions--or hundreds of millions--of dollars are at stake.

Litigation services are challenging for several reasons. Many CPAs shy away from involvement in dispute resolution, because of the stress and pressure that inevitably results. We thrive on that stress and pressure, and we take great satisfaction in assisting triers-of-fact to arrive at equitable solutions to complex disputes.

Cotton & Company partners have served in either a consulting role, or an expert witness role, and sometimes both, in a number of fascinating cases. Cases have involved litigation in federal courts, state courts, binding arbitration, and mediation.

Subject matter has included contract audit issues, FAR interpretations, construction claims, bid protests, interpretations of generally accepted accounting principles, audit quality, complex cost accounting issues, federal agency accounting issues, and a variety of damages calculation matters.

Being qualified to testify as an expert in a judicial proceeding is a level of achievement that very few professionals ever reach. We take justifiable pride in our successful track record in this cutting-edge discipline.