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David Cotton

 
Dave Cotton, CPA, CFE, CGFM, is chair of Cotton & Company LLP, Certified Public Accountants. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial-related and performance audits for more than two dozen federal inspectors general as well as numerous other federal and state agencies and programs. Dave received a B.S. in mechanical engineering (1971) and an MBA in management science and labor relations (1972) from Lehigh University in Bethlehem, Penn. He also pursued graduate studies in accounting and auditing at the University of Chicago, Graduate School of Business (1977 to 1978). He served on the Advisory Council on Government Auditing Standards (the Council advises the U.S. Comptroller General on promulgation of Government Auditing Standards — GAO’s Yellow Book) from 2006 to 2009. He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored “Managing the Business Risk of Fraud: A Practical Guide.” He served on the American Institute of CPAs’ (AICPA) Anti-Fraud Task Force and co-authored “Management Override: The Achilles Heel of Fraud Prevention.” Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Governmental Accounting and Auditing Committee and the Government Technical Standards Subcommittee of the AICPA Professional Ethics Executive Committee. He authored the AICPA’s 8-hour continuing professional education course “Joint and Indirect Cost Allocations — How to Prepare and Audit Them.”