Financial Statements in the Courtroom – October

NJC presents this course free of charge to qualified judges.


Days & Times


Thursday and Friday, October 13 – 14 & Thursday and Friday, October 20 – 21
8 a.m. to 12:30 p.m. Pacific all four days

Course Location


Course Fees

NJC presents this course free of charge to qualified judges.



October 13, 2022 to October 21, 2022

This offering has been cancelled. December is still available.

The course will help general jurisdiction 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 receive information on assessing the validity of financial statements and the credentials and credibility of accountants and business valuation experts. Through a grant from the American Institute of Certified Public Accountants, Financial Statements in the Courtroom is being presented over four half-days.


NJC presents this course free of charge to qualified judges. $0

What will I learn?

During this course, you will learn to:

  • Outline the components of financial statements and summarize financial reporting concepts.
  • Describe the degree of estimation and judgment inherent in the financial reporting process.
  • Clarify what “audited” financial statements are and what the role of the independent auditor is in the financial reporting process.
  • Assess the credibility of business valuations experts to ensure they have the information they need to make informed decisions; and
  • Define issues that frequently arise in litigation involving financial information.

For questions and additional information, please contact Judicial Education Manager Mary N. Burdick, M.A. at or call 775-327-8230.

CLE/CJE hour estimate: 13 credits. In order to receive a certificate of completion and full CLE credit, participants must attend all four scheduled Zoom sessions on September 22 and 23 and September 29 and 30. Online attendance will be monitored throughout the multi-day course.

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