Dave Cotton, CPA, CFE, CGFM, is chair of Cotton & Company LLP, Certified Public Accountants, headquartered in Alexandria, Va. He received a B.S. in mechanical engineering (1971) and an MBA in management science and labor relations (1972) from Lehigh University in Bethlehem, Penn. Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide.
Dave has testified as an expert in governmental accounting, auditing and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. He was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award “presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination … based on their contributions to the ACFE, to the profession, and to the community."