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Through a grant from the American Institute of Certified Public Accountants, Financial Statements in the Courtroom is being presented over two days in-person, October 8 - 9, 2026, in Reno. The course will help judges understand the use of financial information and financial statements in the courtroom. Judges will receive an overview of the concepts of Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). Additionally, judges will learn how to assess the validity of financial statements and the credentials and credibility of accountants and business valuation experts.

Judges will learn the different types of financial statements, including balance sheets, statements of comprehensive income, statements of stockholder equity, and cash flow, and how each is derived and used. The team will review different categories of assets and liabilities and their role in determining value. This course will also review the auditing process, why it is critical, and how it is determined if a finding is material. Faculty will also discuss the differences between an audit, a review and a compilation so judges can understand the reliability of the materials they are handed in a case. In addition, the team will provide an overview of when and how forensic audits are utilized and what they can reveal.

Because of its importance to many court cases, the course also dives deep into the business valuation process, including the different approaches and methods used.

The final segment of this course focuses on how these accounting and valuation issues commonly arise in the courtroom.

This class utilizes break out and discussions to help judges apply the principles learned.

"Ms. Johnson's professional background was SO HELPFUL in our small group exercise. She taught us real-world scenarios that might present in our courts as we worked through the case material. I needed that connection between the material and how I will use it in practice." - 2025 Participant

"It was a very interesting and engaging course. The presenters were all knowledgeable and engaging. The real-life examples and upbeat spirit of all of the presenters made an otherwise potentially dull subject very inviting and even fun." - 2025 Participant