“Expert witnesses are often people who can offer opinions in court because of their unique experience, education, or training” (Albrecht, Albrecht, Albrecht, & Zimbelman, 2012, p. 631). Expert witnesses are not only used to testify in a trial, but are typically called during the discovery phase to study evidence and read witness statements (Kranacher, Riley, & Wells, 2011). Many create a written report on their opinions. Most expert witnesses in fraud cases are fraud examiners or forensic accountants. The expert is deposed once the fact-finding phase is completed. “During the deposition, a good expert takes a defensive position by answering only the questions asked in the most abbreviated manner possible” (Albrecht, Albrecht, Albrecht, & Zimbelman, 2012, p. 631). An expert witness must ensure that they never provide more information than is specifically requested. An expert witness should always be honest with their answers, even if it is not what the person asking the questions wants to hear (Silverstone, Sheetz, Pedneault, & Rudewicz, 2012). The expert will first be examined at trial by the attorney to determine his or her expert qualifications and questioned about his or her expert opinion on the fraud. The expert will then be questioned by the individual on the other side of the case. Information provided during the process can also help