Q. The company’s financial statements were missing a line for cost of goods sold. Did you know that these financial statements were not prepared in accordance with GAAP when you signed the audit opinion?

A. I don’t know how to answer that. I mean, if I say “Yes,” I would be admitting to a GAAP violation but if I say “No,” I would be lying.

* * *

Q. Did [the defendant auditor] reach out to you in the summer 2010 with questions about the audit he was involved in?

A. Yes.

Q. Did you discuss your consultation with [the defendant auditor] with Ms. Smith?

A. Yes. I told Ms. Smith that I thought [the defendant auditor] was in over his head and he should not be doing it.

Q. Did you mean he should not be auditing that particular company or he should not be doing audits at all?

A. Both.

* * *

Q. I'm also going to ask that you continue to verbally respond to my questions even if they call for a yes or a no, the court reporter cannot take down a nod or a shake of the head.

A. (Head nod.)

Q. Yes?

A. Yes.

I once traveled from New York to Kansas City with a group of attorneys for a deposition. The lead attorney asked his assistant to book a suite with an adjacent conference room so he could work late into the evening.

Upon arriving at the hotel, we checked into our rooms at the front desk and agreed to meet in the conference room 20 minutes later.

When we arrived at the conference room, we discovered that the assistant only booked a conference room, without the adjacent suite. When the attorney contacted the front desk, the hotel staff graciously offered to provide a cot so he could sleep in the conference room.

I still remember trying to behave professionally but, at the same time, being unable to control my laughter. That telephone exchange may be one of the most hilarious events I have ever witnessed in my life.

Luckily, the adjacent suite was available and the attorney was able to get it.